Kentucky Statutes 234.321 – Collection of excise tax on liquefied petroleum gas — Exemptions
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(1) The tax imposed by KRS § 234.320 shall not be collected when the liquefied petroleum gas sold by the dealer is used to propel motor vehicles on the public highways, either within or without this state, when the motor vehicles using the liquefied petroleum gas are equipped with carburetion systems approved by the Energy and Environment Cabinet or a fuel system that meets federal vehicle safety standards contained in 49 C.F.R. § part 571.
(2) The Energy and Environment Cabinet shall establish emission standards for carburetion systems.
Effective: June 25, 2013
History: Amended 2013 Ky. Acts ch. 116, sec. 10, effective June 25, 2013. — Amended
2010 Ky. Acts ch. 24, sec. 512, effective July 15, 2010. — Amended 1976 Ky. Acts ch. 324, sec. 1. — Amended 1974 Ky. Acts ch. 74, Art. III, sec. 13(6). — Created
1972 Ky. Acts ch. 103, sec. 1.
(2) The Energy and Environment Cabinet shall establish emission standards for carburetion systems.
Terms Used In Kentucky Statutes 234.321
- Federal: refers to the United States. See Kentucky Statutes 446.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
Effective: June 25, 2013
History: Amended 2013 Ky. Acts ch. 116, sec. 10, effective June 25, 2013. — Amended
2010 Ky. Acts ch. 24, sec. 512, effective July 15, 2010. — Amended 1976 Ky. Acts ch. 324, sec. 1. — Amended 1974 Ky. Acts ch. 74, Art. III, sec. 13(6). — Created
1972 Ky. Acts ch. 103, sec. 1.