KRS 138.226: Department of Revenue to administer gasoline and special fuel taxes.

(1) The department shall administer the taxes provided under KRS 138.210 to 138.448

and 138.450 to 138.470, except KRS 138.463 and 138.4631, and may prescribe,

adopt, and enforce administrative regulations relating to the administration and

enforcement thereof.

(2) The department shall, upon the request of the officials to whom are entrusted the

enforcement of the motor fuels tax law of any other state, the United States, the

provinces of the Dominion of Canada, forward to such officials any information

which it may have relative to the manufacture, receipt, sale, use, transportation,

shipment or delivery by any person of motor fuels, provided such other state or

states provide for the furnishing of like information to this state.