KRS 234.440: Administration of KRS 234.310 to 234.430 and this section.

(1) The department shall administer the taxes provided in KRS 234.310 to 234.430 and

this section and may prescribe, adopt and enforce regulations relating to the

administration and enforcement thereof.

(2) The department shall, upon the request of the officia ls to whom are entrusted the

enforcement of the liquefied petroleum gas motor fuel tax law of any other state of

the United States or the provinces of the Dominion of Canada, forward to such

officials any information which it may have relative to the manuf acture, receipt,

sale, use, transportation, shipment, or delivery by any person of liquefied petroleum

gas motor fuel, provided such other state or states provide for the furnishing of like

information to this state.