KRS 138.210: Definitions for KRS 138.210 to 138.448.

As used in KRS 138.210 to 138.448, unless the context requires otherwise:

(1) "Accountable loss" means loss or destruction of "received" gasoline or special fuel

through wrecking of transportation conveyance, explosion, fire, flood or other

casualty loss, or contaminated and returned to storage. The loss shall be reported

within thirty (30) days after discovery of the loss to the department in a manner and

form prescribed by the department, supported by proper evidence which in the sole

judgment of the depa rtment substantiates the alleged loss or contamination and

which is confirmed in writing to the reporting dealer by the department. The

department may make any investigation deemed necessary to establish the bona

fide claim of the loss;

(2) "Agricultural p urposes" means purposes directly related to the production of

agricultural commodities and the conducting of ordinary activities on the farm;

(3) "Annual survey value" means the average of the quarterly survey values for a fiscal

year, as determined by the department, based upon surveys taken during the first

month of each quarter of the fiscal year;

(4) "Average wholesale price" means the weighted average per gallon wholesale price

of gasoline, based on the quarterly survey value as determined by the depar tment,

and as adjusted by KRS 138.228;

(5) "Bulk storage facility" means gasoline or special fuels storage facilities of not less

than twenty thousand (20,000) gallons owned or operated at one (1) location by a

single owner or operator for the purpose of s toring gasoline or special fuels for

resale or delivery to retail outlets or consumers;

(6) "Cellulosic ethanol" has the same meaning as in KRS 141.422;

(7) "Dealer" means any person who is:

(a) Regularly engaged in the business of refining, producing, dis tilling,

manufacturing, blending, or compounding gasoline or special fuels in this

state;

(b) Regularly importing gasoline or special fuel, upon which no tax ha s been

paid, into this state for distribution in bulk to others;

(c) Distributing gasoline from bulk storage in this state;

(d) Regularly engaged in the business of distributing gasoline or special fuels

from bulk storage facilities primarily to others in arm's-length transactions;

(e) In the case of gasoline, receiving or accepting delivery within this state of

gasoline for resale within this state in amounts of not less than an average of

one hundred thousand (100,000) gallons per month during any prior

consecutive twelve (12) months' period, when in the opinion of the

department, the person has sufficient financial rating and reputation to justify

the conclusion that he or she will pay all taxes and comply with all other

obligations imposed upon a dealer; or

(f) Regularly exporting gasoline or special fuels;

(8) "Department" means the Department of Revenue;

(9) "Diesel fuel":

(a) Means any liquid other than gasoline that, without further processing or

blending, is suitable for use as a fuel in a diesel powered highway vehicle; and

(b) Does not include unblended kerosene, No. 5 and No. 6 fuel oils as described

in ASTM specification D 396, or F-76 Fuel Naval Distillate MILL-F-166884;

(10) "Dyed diesel fuel" means diesel fuel that is required to be dyed under United States

Environmental Protection Agency rules for high sulfur diesel fuel, or is dyed under

the Internal Revenue Service rules for low sulfur fuel, or pursuant to any other

requirements subsequently set by the United States Environmental Protection

Agency or the Internal Revenue Service;

(11) "Ethanol" has the same meaning as in KRS 141.422;

(12) "Ethanol flex fuel" means an ethanol fuel blend of ethanol and gasoline that meets

the current ASTM specification D5798;

(13) "Financial instrument" means a bond issued by a corporation authorized to do

business in Kentucky, a line of credit, or an account with a financial institution

maintaining a compensating balance;

(14) "Fuel grade ethanol" includes ethanol, cellulosic ethanol, and ethanol flex fuel;

(15) "Gasoline":

(a) Means all liquid fuels, including liquids ordinarily, practically, and

commercially usable in internal combustion engines for the generation of

power, and all distillates of and condensates from petroleum, natural gas, coal,

coal tar, vege table ferments, and all other products so usable which are

produced, blended, or compounded for the purpose of operating motor

vehicles, showing a flash point of one hundred ten (110) degrees Fahrenheit

or below, using the Eliott Closed Cup Test, or when t ested in a manner

approved by the United States Bureau of Mines, are prima facie commercially

usable in internal combustion engines;

(b) Includes:

1. Casing head, absorption, natural gasoline, and condensates when used

without blending as a motor fuel, sold for use in motors direct, or sold to

those who blend for their own use; and

2. Fuel grade ethanol; and

(c) Does not include propane, butane, or other liquefied petroleum gases;

kerosene; cleaner solvent; fuel oil; diesel fuel; crude oil; or casing head,

absorption, natural gasoline, and condensates when sold to be blended or

compounded with other less volatile liquids in the manufacture of commercial

gasoline for motor fuel; industrial naphthas; rubber solvents; Stoddard

solvent; mineral spirits; VM and P naphthas; turpentine substitutes; pentane;

hexane; heptane; octane; benzene; benzine; xylol; toluol; aromatic petroleum

solvents; alcohol; and liquefied gases which would not exist as liquids at a

temperature of sixty (60) degrees Fahrenheit and a pressur e of fourteen and

seven tenths (14.7) pounds per square inch absolute, unless the products are

used wholly or in combination with gasoline as a motor fuel;

(16) "Motor vehicle" means any vehicle, machine, or mechanical contrivance propelled

by an internal combustion engine and licensed for operation and operated upon the

public highways and any trailer or semitrailer attached to or having its front end

supported by the motor vehicles;

(17) "Public highways" means every way or place generally open to the use of the public

as a matter or right for the purpose of vehicular travel, notwithstanding that they

may be temporarily closed or travel thereon restricted for the purpose of

construction, maintenance, repair, or reconstruction;

(18) "Quarterly survey value":

(a) Means a value determined by the department for each calendar quarter of the

weighted average per gallon wholesale price of gasoline, determined from

information available through independent statistical surveys of gasoline

prices or, if requested, fr om information furnished by licensed gasoline

dealers. The department shall determine, within twenty (20) days following

the end of the first month of each calendar quarter, the weighted average of

per gallon wholesale selling prices of gasoline for the pr evious month. That

value shall be the quarterly survey value for the beginning of the following

calendar quarter; and

(b) Shall be determined exclusive of any federal gasoline tax and any fee on

imported oil imposed by the Congress of the United States;

(19) "Received," "received gasoline," or "received special fuels" means:

(a) 1. Gasoline and special fuels produced, manufactured, or compounded at

any refinery in this state or acquired by any dealer and delivered into or

stored in refinery, marine, or pi peline terminal storage facilities in this

state shall be deemed to be received when it has been loaded for bulk

delivery into tank cars or tank trucks consigned to destinations within

this state.

2. For the purpose of the proper administration of this ch apter and to

prevent the evasion of the tax and to enforce the duty of the dealer to

collect the tax, it shall be presumed that all gasoline and special fuel

loaded by any licensed dealer within this state into tank cars or tank

trucks is consigned to dest inations within this state, unless the contrary

is established by the dealer, pursuant to administrative regulations

prescribed by the department; and

(b) 1. Gasoline and special fuels acquired by any dealer in this state, and not

delivered into refinery, marine, or pipeline terminal storage facilities,

shall be deemed to be received when it has been placed into storage

tanks or other containers for use or subject to withdrawal for use,

delivery, sale, or other distribution.

2. Dealers may sell gasoline or special fuels to licensed bonded dealers in

this state in transport truckload, carload, or cargo lots, withdrawing it

from refinery, marine, pipeline terminal, or bulk storage tanks, without

paying the tax. In these instances, the licensed bonded dealer p urchasing

the gasoline or special fuels shall be deemed to have received that fuel at

the time of withdrawal from the seller's storage facility and shall be

responsible to the state for the payment of the tax thereon;

(20) "Refinery" means any place where gasoline or special fuel is refined, manufactured,

compounded, or otherwise prepared for use;

(21) "Retail filling station" means any place accessible to general public vehicular traffic

where gasoline or special fuel is or may be placed into the fuel supp ly tank of a

licensed motor vehicle;

(22) "Special fuels" means and includes all combustible gases and liquids capable of

being used for the generation of power in an internal combustion engine to propel

vehicles of any kind upon the public highways, inclu ding diesel fuel, and dyed

diesel fuel used exclusively for nonhighway purposes in off -highway equipment

and in nonlicensed motor vehicles, except that it does not include gasoline, aviation

jet fuel, kerosene unless used wholly or in combination with spec ial fuel as a motor

fuel, or liquefied petroleum gas as defined in KRS 234.100;

(23) "Storage" means all gasoline and special fuels produced, refined, distilled,

manufactured, blended, or compounded and stored at a refinery storage or delivered

by boat at a marine terminal for storage, or delivered by pipeline at a pipeline

terminal, delivery station, or tank farm for storage;

(24) "Transporter" means any person who transports gasoline or special fuels on which

the tax has not been paid or assumed; and

(25) "Wholesale floor price" means two dollars and seventeen and seven -tenths cents

($2.177) per gallon.