Kentucky Statutes 138.224 – Presumption of taxability
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It shall be presumed that all untaxed motor fuels are subject to the tax levied under KRS
138.220 unless the contrary is established pursuant to KRS § 138.210 to KRS § 138.448 or administrative regulations promulgated thereunder by the department. The tax shall be paid by the licensed dealer to the department. The burden of proving that any motor fuel is not subject to tax shall be upon the dealer or any person who imports, causes to be imported, receives, uses, sells, stores, or possesses untaxed motor fuel in this state. Any dealer or other person who imports, causes to be imported, receives, uses, sells, stores, or possesses untaxed motor fuels but fails to comply with all statutory and regulatory restrictions applicable to the fuel shall be jointly and severally liable for payment of the tax due on the fuel. A person’s liability shall not be extinguished until the tax due has been paid to the department.
Effective: July 14, 2022
History: Amended 2022 Ky. Acts ch. 124, sec. 8, effective July 14, 2022. — Amended
2006 Ky. Acts ch. 251, sec. 9, effective July 12, 2006. — Amended 2005 Ky. Acts ch.
85, sec. 355, effective June 20, 2005. — Amended 2002 Ky. Acts ch. 267, sec. 3, effective July 15, 2002. — Created 1988 Ky. Acts ch. 285, sec. 3. effective August 1,
1988.
138.220 unless the contrary is established pursuant to KRS § 138.210 to KRS § 138.448 or administrative regulations promulgated thereunder by the department. The tax shall be paid by the licensed dealer to the department. The burden of proving that any motor fuel is not subject to tax shall be upon the dealer or any person who imports, causes to be imported, receives, uses, sells, stores, or possesses untaxed motor fuel in this state. Any dealer or other person who imports, causes to be imported, receives, uses, sells, stores, or possesses untaxed motor fuels but fails to comply with all statutory and regulatory restrictions applicable to the fuel shall be jointly and severally liable for payment of the tax due on the fuel. A person’s liability shall not be extinguished until the tax due has been paid to the department.
Terms Used In Kentucky Statutes 138.224
- 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: July 14, 2022
History: Amended 2022 Ky. Acts ch. 124, sec. 8, effective July 14, 2022. — Amended
2006 Ky. Acts ch. 251, sec. 9, effective July 12, 2006. — Amended 2005 Ky. Acts ch.
85, sec. 355, effective June 20, 2005. — Amended 2002 Ky. Acts ch. 267, sec. 3, effective July 15, 2002. — Created 1988 Ky. Acts ch. 285, sec. 3. effective August 1,
1988.