KRS 234.321: Collection of excise tax on liquefied petroleum gas -- Exemptions.

(1) The tax imposed by KRS 234.320 shall not be collected when the liquefied

petroleum gas sold by the dealer is used to propel motor vehicles on the public

highways, either within or without this state, when the motor vehicles using the

liquefied petroleum ga s are equipped with carburetion systems approved by the

Energy and Environment Cabinet or a fuel system that meets federal vehicle safety

standards contained in 49 C.F.R. pt. 571.

(2) The Energy and Environment Cabinet shall establish emission standards fo r

carburetion systems.