Kentucky Statutes 138.690 – Computation of tax
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(1) Those taxes imposed by subsections (1) and (2) of KRS § 138.660 shall be determined as follows: The total number of gallons of gasoline and special fuels used during the taxable period in the licensee’s operations on the public highways in Kentucky shall be multiplied by the tax rate.
(2) The tax imposed by KRS § 138.660(3) shall be determined as follows: the total number of miles driven during the taxable period in the licensee’s operations on public highways in this state shall be multiplied by the combined licensed weight tax rate.
Effective: July 15, 1996
History: Amended 1996 Ky. Acts ch. 363, sec. 5, effective July 15, 1996. — Amended
1988 Ky. Acts ch. 175, sec. 8, effective April 1, 1988. — Amended 1986 Ky. Acts ch.
174, sec. 5, effective January 1, 1987. — Amended 1982 Ky. Acts ch. 265, sec. 7, effective April 1, 1982. — Amended 1958 Ky. Acts ch. 70, sec. 18. — Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 22. — Created 1954 Ky. Acts ch. 97, sec. 9.
(2) The tax imposed by KRS § 138.660(3) shall be determined as follows: the total number of miles driven during the taxable period in the licensee’s operations on public highways in this state shall be multiplied by the combined licensed weight tax rate.
Terms Used In Kentucky Statutes 138.690
- 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 15, 1996
History: Amended 1996 Ky. Acts ch. 363, sec. 5, effective July 15, 1996. — Amended
1988 Ky. Acts ch. 175, sec. 8, effective April 1, 1988. — Amended 1986 Ky. Acts ch.
174, sec. 5, effective January 1, 1987. — Amended 1982 Ky. Acts ch. 265, sec. 7, effective April 1, 1982. — Amended 1958 Ky. Acts ch. 70, sec. 18. — Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 22. — Created 1954 Ky. Acts ch. 97, sec. 9.