Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 138.730 — Rural co-ops are not exempt from excise taxes
The exemptions allowed under KRS 279.200 and KRS 279.530 shall not apply to the
taxes levied under this chapter and no refund shall be allowed by reason of the provisions
of KRS 279.200 or KRS 279.530.
Source: official text