KRS 138.445 — Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims

(1) Except as provided in KRS 138.240(2)(e), any person who buys any liquid fuel for
the purpose of dispensing it directly into fuel tanks installed in or attached to
watercraft, for the purpose of operating or propelling watercraft, shall be reimbursed
for the tax paid by him pursuant to the provisions of KRS 138.220 to 138.340 upon
presenting to the department an application accompanied by the original invoices
showing the payment of the purchases, including the liquid fuel tax. The application
shall set forth the total amount of the liquid fuel purchased and used by the
applicant in the operation or propulsion of watercraft.
(2) (a) When liquid fuel on which the t ax has been paid pursuant to the provisions of
KRS 138.220 to 138.340 has been used for the purpose of operating any
watercraft and was delivered directly to the fuel tanks installed in or attached
to the watercraft, the purchaser of the liquid fuel so use d shall be reimbursed
for the tax paid. No tax shall be refunded except that paid upon the fuel used
exclusively in watercraft motors; and
(b) No person shall be entitled to a refund hereunder unless he shall have first
filed with the department a bond wit h approved surety in the amount of not
less than one hundred dollars ($100) nor more than one thousand dollars
($1,000) to be determined by the department and upon the payment to the
Commonwealth of any refunds to which he was not entitled.
(3) All refund claims authorized by this section shall be filed with the department on a
calendar quarter or calendar year basis on forms and in the manner prescribed by it
for refund of the tax paid on the fuel. If the application for refund is mailed to the
department, the date of mailing as shown by the postmark shall be taken as the time
and date of filing with the department.
(4) Refunds shall be made only on gasoline and special fuels purchased by locations
designated by the department. The tax shall be refunded wit h interest at the tax
interest rate as defined in KRS 131.010(6).