{"data":{"id":"us-ky/krs-137.140","jurisdiction":"us-ky","citation":"KRS 137.140","heading":"Transporter to collect and pay over tax.","body":"Every transporter of crude petroleum shall be liable for the taxes imposed under KRS\n137.120 on all crude petroleum received by him. He shall collect from the producer, in\nmoney or crude petroleum, the taxes imposed. If collection is in crude petroleum, th e\ntransporter may sell the same and pay the taxes by check or cash to the Department of\nRevenue or sheriff, as provided in KRS 137.150 and 137.160.","path":["KRS Chapter 137"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28632","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"fd984db3bb837b4e80a338d2de5ec2130532da08eb77bf0d182408f101709258","source_id":"us-ky","stale":false,"prev":"us-ky/krs-137.132","next":"us-ky/krs-137.150"},"notice":"GroundRules: Original legal text. Not legal advice."}