KRS 138.240: Dealer's reports of gasoline and special fuels received and sold --

Electronic reporting requirements.

(1) Every gasoline dealer and every special fuel dealer shall, by the twenty -fifth day of

each month, transmit to the department reports on the form s the department may

prescribe, of the total number of gallons of gasoline and special fuel received in this

state during the next preceding calendar month. This report shall include the

following information:

(a) An itemized statement of the number of gal lons received that have been

produced, refined, manufactured, or compounded by the dealer in this state

during the next preceding calendar month; and

(b) An itemized statement of the number of gallons received by the dealer in this

state from any source du ring the next preceding calendar month, as shown by

shippers' invoices, other than the gasoline and special fuel falling within the

provisions of paragraph (a) of this subsection, together with a statement

showing the date of receipt, the name of the person from whom purchased, the

date of receipt of each shipment, the point of origin and the point of

destination, the quantity of each purchase or shipment, the name of the carrier,

the initials and number of each tank car, the date of receipt, and the number of

gallons contained in each car if shipped by rail or the name and owner of the

boat, ship, truck, transport, barge, or vessel if shipped by water.

(2) The reports required by subsection (1) of this section shall also contain an itemized

statement of the number of gallons received by the dealer during the preceding

calendar month of:

(a) Bulk sales of gasoline or bulk sales of special fuels sold to the United States

government for use exclusively in equipment or vehicles owned or leased by

the United States government;

(b) Gasoline and special fuels sold for delivery in this state in transport truck, tank

car, or cargo lots to licensed bonded dealers. The statement shall give a record

of all such transport truck, tank car, or cargo sales, giving the date o f

shipment, the number of gallons contained in each shipment, the name of

owner and license number of truck if shipped by transport truck, the initials

and number of the tank car if shipped by rail, the name and owner of the boat,

barge, or vessel, and the number of gallons contained therein if shipped by

water, and the name of the person to whom sold, point of shipment, and point

of delivery;

(c) Gasoline and special fuels lost through accountable losses;

(d) Gasoline and special fuel exported from this st ate to any other state in

transport truck, tank car or cargo lots;

(e) Gasoline or special fuel delivered upon or immediately adjacent to a river or

stream, if:

1. The gasoline or special fuel is or will be delivered into the fuel supply

tank of a commerci al ship or vessel which has a valid certificate of

documentation issued by the United States Coast Guard; and

2. All the fuel will be used exclusively in the operation of a commercial

ship or vessel.

(f) Special fuel delivered to a railroad company princip ally engaged in the

commercial transportation of property for others as a common carrier or in the

conveyance of persons for hire, if the railroad company is the holder of a

Kentucky motor fuels tax refund permit and certifies that the fuel is to be used

exclusively for the purpose of powering locomotives and unlicensed company

vehicles or equipment for nonhighway use. Railroad company as used herein

shall not include any company described in KRS 136.120(4)(a) in effect on

August 1, 1988; and

(g) Special fuels used in unlicensed vehicles or equipment by licensed special

fuels dealers for nonhighway purposes related to the distribution of gasoline or

special fuels to others.

(3) All gasoline and special fuel gallons received or distributed by a dealer from marine

terminal, refinery or pipeline terminal storage in this state shall be reported at sixty

(60) degrees Fahrenheit.