KRS 138.349: Refund invoices, execution of.

No person shall execute a gasoline or special fuel refund invoice, as described in KRS

138.351, who is not a dealer, as defined in KRS 138.210 or a subjobber duly authorized

by a licensed dealer, to execute refund invoices as his agent. In no instance shal l refund

invoices be executed for purchases from retail filling stations.