No person shall execute a gasoline or special fuel refund invoice, as described in KRS
138.351, who is not a dealer, as defined in KRS § 138.210 or a sub-jobber duly authorized by a licensed dealer, to execute refund invoices as his agent. In no instance shall refund invoices be executed for purchases from retail filling stations.

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Effective: March 25, 2015
History: Amended 2015 Ky. Acts ch. 67, sec. 18, effective March 25, 2015. — Amended 1988 Ky. Acts ch. 285, sec. 22, effective August 1, 1988. — Created 1946
Ky. Acts ch. 10, sec. 7.