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- KRS 138.370 · Repealed, 1952.
- KRS 138.380 · Repealed, 1952.
- KRS 138.390 · Repealed, 1952.
- KRS 138.400 · Repealed, 1952.
- KRS 138.410 · Repealed, 1952.
- KRS 138.420 · Repealed, 1952.
- KRS 138.430 · Repealed, 1952.
- KRS 138.440 · Repealed, 1952.
- KRS 138.445 · Refund of tax paid on fuels used in operation of watercraft -- Filing of
- KRS 138.446 · Refund to bus companies and senior citizen programs -- Bond --
- KRS 138.447 · Election for exemption from KRS 138.330 -- Filing of financial instrument
- KRS 138.448 · Liability of officers of business organizations for gasoline and special fuels
- KRS 138.450 · Definitions for KRS 138.455 to 138.470.
- KRS 138.455 · Construction of KRS 138.450 to 138.470.
- KRS 138.460 · Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds.
- KRS 138.4602 · Determination of motor vehicle retail price for sales on or after
- KRS 138.4603 · Determination of motor vehicle retail price for sales on or after July 1,
- KRS 138.4605 · Taxes on loaner or rental motor vehicles.
- KRS 138.462 · Definitions for KRS 138.463 and 138.4631.
- KRS 138.463 · Collection of U-Drive-It tax. (Effective July 1, 2021)
- KRS 138.4631 · Estimated assessment, plus penalty and interest, against holders of U -
- KRS 138.464 · Weekly report to department -- Daily deposit in state depository.
- KRS 138.465 · Individual seller to deliver registration certificate with assignment form to
- KRS 138.470 · Exemptions from tax. (Effective until January 1, 2028)
- KRS 138.472 · Definitions for section -- Taxes on motor vehicles provided for sharing or
- KRS 138.475 · Definitions for section -- Ownership fees for electric vehicles.
- KRS 138.477 · Definitions for section -- Taxes on electric vehicle power -- Imposition --
- KRS 138.480 · Repealed, 2022.
- KRS 138.490 · Repealed, 2022.
- KRS 138.500 · Repealed, 2006.
- KRS 138.502 · Prohibition on the sale, delivery, provision, or use of untaxed or dyed
- KRS 138.505 · Fantasy contest tax -- Definitions for section. (Effective January 1, 2027)
- KRS 138.506 · Prediction market tax -- Definitions for section. (Effective January 1,
- KRS 138.507 · Liability for fantasy contest and prediction market taxes. (Effective
- KRS 138.510 · Taxes on pari -mutuel wagering on live racing and telephone account,
- KRS 138.511 · Definitions for KRS 138.510 to 138.550.
- KRS 138.512 · Repealed, 1958.
- KRS 138.513 · Tax on advance deposit account wagering licensees.
- KRS 138.515 · Renumbered as KRS 230.3615.
- KRS 138.520 · Repealed, 1954
- KRS 138.530 · Administration and collection of tax -- Remittances -- Reports -- Books --
- KRS 138.540 · Civil penalties for violation of KRS 138.510 to 138.530.
- KRS 138.550 · Suspension or revocation of race track license.
- KRS 138.552 · Definitions -- Taxes on sports wagering and fixed-odds wagering licensees -
- KRS 138.553 · Repealed, 1964.
- KRS 138.556 · Repealed, 1964.
- KRS 138.560 · Repealed, 1988.
- KRS 138.565 · Repealed, 1988.
- KRS 138.570 · Repealed, 1988.
- KRS 138.575 · Repealed, 1988.
- KRS 138.580 · Repealed, 1988.
- KRS 138.585 · Repealed, 1988.
- KRS 138.590 · Repealed, 1988.
- KRS 138.591 · Repealed, 1988.
- KRS 138.595 · Repealed, 1962.
- KRS 138.600 · Repealed, 1958.
- KRS 138.605 · Repealed, 1956.
- KRS 138.610 · Repealed, 1956.
- KRS 138.615 · Repealed, 1988.
- KRS 138.620 · Repealed, 1988.
- KRS 138.625 · Repealed, 1988.
- KRS 138.630 · Repealed, 1988.
- KRS 138.640 · Repealed, 1988.
- KRS 138.645 · Repealed, 1988.
- KRS 138.650 · Repealed, 1956.
- KRS 138.655 · Definitions for KRS 138.660 to 138.7291 and 138.990(13) and (14).
- KRS 138.660 · Motor fuels tax -- Surtax -- Weight distance tax.
- KRS 138.6601 · Repealed, 1996.
- KRS 138.661 · Repealed, 1987.
- KRS 138.662 · Renumbered as KRS 138.446.
- KRS 138.665 · License for use of public highways -- Exemption.
- KRS 138.670 · Repealed, 2018.
- KRS 138.675 · Cancellation of license -- Precipitation of taxes -- Cancellation of bond.
- KRS 138.680 · Records required to be kept.
- KRS 138.685 · Quarterly returns to be filed -- Remittance.
- KRS 138.690 · Computation of tax.
- KRS 138.695 · Credits for payment of gasoline tax -- Records.
- KRS 138.700 · Repealed, 1956.
- KRS 138.705 · Audit of licensee's records -- Erroneous credits -- Refunds.
- KRS 138.710 · Method of payment of tax.
- KRS 138.715 · Civil penalties and interest.
- KRS 138.720 · Prohibited acts.
- KRS 138.725 · Administration by Department of Vehicle Regulation -- Reciprocity in
- KRS 138.727 · Coordination between Department of Vehicle Regulation and Department
- KRS 138.729 · Appeal.
- KRS 138.7291 · Transportation Cabinet authorized to order agreements relating to
- KRS 138.730 · Rural co-ops are not exempt from excise taxes.
- KRS 138.750 · Renumbered as KRS 138.225.
- KRS 138.755 · Repealed, 1986.
- KRS 138.810 · Definitions for KRS 138.820 to 138.860.
- KRS 138.820 · Imposition of tax -- Rate -- Collection -- Monthly return.
- KRS 138.830 · Maintenance and retention of records.
- KRS 138.840 · Audit by department.
- KRS 138.850 · Monthly payment of tax.
- KRS 138.860 · Regulations.
- KRS 138.870 · Definitions for KRS 138.870 to 138.889.
- KRS 138.872 · Levy of tax on offenders engaging in a taxable activity -- Rates.
- KRS 138.874 · Taxable activity prohibited unless tax paid -- Purchase of tax indicia.
- KRS 138.876 · Administration by Department of Revenue -- Authority for administrative
- KRS 138.878 · No preclusion from criminal prosecution.