KRS 138.690: Computation of tax.

(1) Those taxes imposed by subsections (1) and (2) of KRS 138.660 shall be

determined as follows: The total number of gallons of gasoline and special fuels

used during the taxable period in the licensee's operations on the public highways in

Kentucky shall be multiplied by the tax rate.

(2) The tax imposed by KRS 138.660(3) shall be determined as follows: the total

number of miles driven during the taxable period in the licensee's operations on

public highways in this state shall be multiplied by the combined licensed weight

tax rate.