Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 138.690 — Computation of tax

(1) Those taxes imposed by subsections (1) and (2) of KRS 138.660 shall be
determined as follows: The total number of gallons of gasoline and special fuels
used during the taxable period in the licensee's operations on the public highways in
Kentucky shall be multiplied by the tax rate.
(2) The tax imposed by KRS 138.660(3) shall be determined as follows: the total
number of miles driven during the taxable period in the licensee's operations on
public highways in this state shall be multiplied by the combined licensed weight
tax rate.

Last amended: Effective: July 15, 1996 History: Amended 1996 Ky. Acts ch. 363, sec. 5, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 175, sec. 8, effective April 1, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 5, effective January 1, 19 87. -- Amended 1982 Ky. Acts ch. 265, sec. 7, effective April 1, 1982. -- Amended 1958 Ky. Acts ch. 70, sec. 18. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 22. -- Created 1954 Ky. Acts ch. 97, sec. 9.

Source: official text