KRS 138.660: Motor fuels tax -- Surtax -- Weight distance tax.

(1) Every motor carrier, excluding charter bus operators registered pursuant to KRS

Chapter 281, shall pay a tax at the rate levied in KRS 138.220(1) and (2) on the

amount of gasoline and special fuels used in operations on the public highways of

this state.

(2) In addition to the tax imposed in subsection (1) of this section, if the motor carrier is

a heavy equipment motor carrier as defined in KRS 138.655, he shall pay a surtax at

the rate of two percent (2%) of the average wholesale price as provided in

subsection (1) of this section, on the amount of gasoline and at the rate of four and

seven-tenths percent (4.7%) on the amount of special fuels used in operations on

public highways of this state.

(3) Every motor carrier shall pay for every motor vehicle oper ated upon the public

highways of this state with a combined licensed weight in excess of fifty -nine

thousand nine hundred and ninety -nine (59,999) pounds a weight distance tax

computed at the rate of two and eighty-five hundredths cents ($0.0285) per mile.

(4) Those taxes levied under this section shall be computed and paid as provided in

KRS 138.685 and 138.690.