KRS 138.344: Refund of tax paid on gasoline or special fuels used in farm tractors or

stationary engines -- Credit in lieu of refund.

(1) Except as otherwise provided in KRS 138.220 to 138.448, any person who shall

purchase gasoline or special fuel, on wh ich the tax as imposed by KRS 138.220 has

been paid, for the purpose of operating or propelling stationary engines or tractors

for agricultural purposes, or who shall purchase special fuels, on which the tax as

imposed by KRS 138.220 has been paid, for con sumption in unlicensed vehicles or

equipment for nonhighway purposes shall be reimbursed for the tax so paid on the

gasoline or special fuel. No refund shall be authorized unless applications and all

necessary information are filed with the department on a calendar quarter or

calendar year basis on forms and in the manner prescribed by it for refund of the tax

paid on the fuel. In lieu of the tax refund procedure, the tax on special fuels and the

tax on gasoline used for the purpose of operating or propelli ng stationary engines or

tractors for agricultural purposes may be credited by the dealer to the purchaser as

provided in KRS 138.358. The dealer and the purchases shall be subject to the same

rules, conditions, and responsibilities as provided in KRS 138. 344 to 138.355. The

tax shall be refunded with interest at the tax interest rate as defined in KRS

131.010(6).

(2) The information to be required from the permit holder, by the department, in order

that the refund may be allowed, shall be as follows:

(a) Name and address of permit holder .... permit number .....

(b) Total number of gallons purchased .... and total purchase price ..... (Invoices to

be attached to refund application.)

(c) Total number of gallons used on highways .....

(d) Total number of gallons on which refund is claimed ..... (Line b minus line c.)

(e) Other information as the department may require to reasonably protect the

revenues of the Commonwealth.