Kentucky Statutes 138.660 – Motor fuels tax — Surtax — Weight distance tax
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(1) Every motor carrier, excluding charter bus operators registered pursuant to KRS Chapter 281, shall pay a tax at the rate levied in KRS § 138.220(1) and (2) on the amount of gasoline and special fuels used in operations on the public highways of this state.
(2) In addition to the tax imposed in subsection (1) of this section, if the motor carrier is a heavy equipment motor carrier as defined in KRS § 138.655, he shall pay a surtax at the rate of two percent (2%) of the average wholesale price as provided in subsection (1) of this section, on the amount of gasoline and at the rate of four and seven-tenths percent (4.7%) on the amount of special fuels used in operations on public highways of this state.
(3) Every motor carrier shall pay for every motor vehicle operated upon the public highways of this state with a combined licensed weight in excess of fifty-nine thousand nine hundred and ninety-nine (59,999) pounds a weight distance tax computed at the rate of two and eighty-five hundredths cents ($0.0285) per mile.
(4) Those taxes levied under this section shall be computed and paid as provided in
KRS § 138.685 and KRS § 138.690.
Effective: July 15, 1996
History: Amended 1996 Ky. Acts ch. 363, sec. 3, effective July 15, 1996. — Amended
1988 Ky. Acts ch. 175, sec. 4, effective April 1, 1988; and ch. 285, sec. 32, effective
August 1, 1988. — Amended 1986 Ky. Acts ch. 174, sec. 1, effective January 1,
1987. — Amended 1984 Ky. Acts ch. 111, sec. 77, effective July 13, 1984; and ch.
151, sec. 5, effective July 13, 1984. — Amended 1982 Ky. Acts ch. 265, sec. 6, effective April 1, 1982. — Amended 1980 Ky. Acts ch. 218, sec. 5, effective July 1,
1980. — Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 6, sec. 3. — Amended 1972
Ky. Acts ch. 61, sec. 7. — Amended 1958 Ky. Acts ch. 70, sec. 15, effective July 1,
1958. — Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 16. — Created 1954 Ky. Acts ch. 97, sec. 3.
(2) In addition to the tax imposed in subsection (1) of this section, if the motor carrier is a heavy equipment motor carrier as defined in KRS § 138.655, he shall pay a surtax at the rate of two percent (2%) of the average wholesale price as provided in subsection (1) of this section, on the amount of gasoline and at the rate of four and seven-tenths percent (4.7%) on the amount of special fuels used in operations on public highways of this state.
Terms Used In Kentucky Statutes 138.660
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
(3) Every motor carrier shall pay for every motor vehicle operated upon the public highways of this state with a combined licensed weight in excess of fifty-nine thousand nine hundred and ninety-nine (59,999) pounds a weight distance tax computed at the rate of two and eighty-five hundredths cents ($0.0285) per mile.
(4) Those taxes levied under this section shall be computed and paid as provided in
KRS § 138.685 and KRS § 138.690.
Effective: July 15, 1996
History: Amended 1996 Ky. Acts ch. 363, sec. 3, effective July 15, 1996. — Amended
1988 Ky. Acts ch. 175, sec. 4, effective April 1, 1988; and ch. 285, sec. 32, effective
August 1, 1988. — Amended 1986 Ky. Acts ch. 174, sec. 1, effective January 1,
1987. — Amended 1984 Ky. Acts ch. 111, sec. 77, effective July 13, 1984; and ch.
151, sec. 5, effective July 13, 1984. — Amended 1982 Ky. Acts ch. 265, sec. 6, effective April 1, 1982. — Amended 1980 Ky. Acts ch. 218, sec. 5, effective July 1,
1980. — Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 6, sec. 3. — Amended 1972
Ky. Acts ch. 61, sec. 7. — Amended 1958 Ky. Acts ch. 70, sec. 15, effective July 1,
1958. — Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 16. — Created 1954 Ky. Acts ch. 97, sec. 3.