KRS 137.130: Transporters of crude petroleum must report and register.

(1) Every person engaged in the transportation of crude petroleum in this state from

receptacles located at the place of production in this state shall be considered a

transporter of crude petroleum. Every transporter of crude petroleum shall make a

verified r eport to the Department of Revenue by the twentieth day of the month

succeeding each month in which crude petroleum is so received for transportation,

showing the quantity of each kind or quality of crude petroleum so received from

each county in this stat e and the market value of the crude petroleum on the first

business day after the tenth day of the month in which the report is made. The report

shall show any sales of crude petroleum so received, the quantity of crude

petroleum in each sale, the date of each sale, and the market price of the crude

petroleum on each date of sale for the preceding month. This report shall be made

upon blanks furnished and prescribed by the department. The department may

require additional reports from time to time, on blank s prepared by it, from all

producers and transporters of crude petroleum.

(2) Every person required to report under subsection (1) of this section shall register as

a transporter of crude petroleum in the office of the county clerk in each county in

which such business is carried on by him, in a book which the department shall

provide, showing the name, residence and place of business of the transporter. The

county clerk shall immediately certify to the department a copy of each registration

as made.