{"data":{"id":"us-ky/krs-138.210","jurisdiction":"us-ky","citation":"KRS 138.210","heading":"Definitions for KRS 138.210 to 138.448.","body":"As used in KRS 138.210 to 138.448, unless the context requires otherwise:\n(1) \"Accountable loss\" means loss or destruction of \"received\" gasoline or special fuel\nthrough wrecking of transportation conveyance, explosion, fire, flood or other\ncasualty loss, or contaminated and returned to storage. The loss shall be reported\nwithin thirty (30) days after discovery of the loss to the department in a manner and\nform prescribed by the department, supported by proper evidence which in the sole\njudgment of the depa rtment substantiates the alleged loss or contamination and\nwhich is confirmed in writing to the reporting dealer by the department. The\ndepartment may make any investigation deemed necessary to establish the bona\nfide claim of the loss;\n(2) \"Agricultural p urposes\" means purposes directly related to the production of\nagricultural commodities and the conducting of ordinary activities on the farm;\n(3) \"Annual survey value\" means the average of the quarterly survey values for a fiscal\nyear, as determined by the  department, based upon surveys taken during the first\nmonth of each quarter of the fiscal year;\n(4) \"Average wholesale price\" means the weighted average per gallon wholesale price\nof gasoline, based on the quarterly survey value as determined by the depar tment,\nand as adjusted by KRS 138.228;\n(5) \"Bulk storage facility\" means gasoline or special fuels storage facilities of not less\nthan twenty thousand (20,000) gallons owned or operated at one (1) location by a\nsingle owner or operator for the purpose of s toring gasoline or special fuels for\nresale or delivery to retail outlets or consumers;\n(6) \"Cellulosic ethanol\" has the same meaning as in KRS 141.422;\n(7) \"Dealer\" means any person who is:\n(a) Regularly engaged in the business of refining, producing, dis tilling,\nmanufacturing, blending, or compounding gasoline or special fuels in this\nstate;\n(b) Regularly importing gasoline or special fuel, upon which no tax ha s been\npaid, into this state for distribution in bulk to others;\n(c) Distributing gasoline from bulk storage in this state;\n(d) Regularly engaged in the business of distributing gasoline or special fuels\nfrom bulk storage facilities primarily to others in arm's-length transactions;\n(e) In the case of gasoline, receiving or accepting delivery within this state of\ngasoline for resale within this state in amounts of not less than an average of\none hundred thousand (100,000) gallons per month during any prior\nconsecutive twelve (12) months' period, when in the opinion of the\ndepartment, the person has sufficient financial rating and reputation to justify\nthe conclusion that he or she will pay all taxes and comply with all other\nobligations imposed upon a dealer; or\n(f) Regularly exporting gasoline or special fuels;\n(8) \"Department\" means the Department of Revenue;\n(9) \"Diesel fuel\":\n(a) Means any liquid other than gasoline that, without further processing or\nblending, is suitable for use as a fuel in a diesel powered highway vehicle; and\n(b) Does not include unblended kerosene, No. 5 and No. 6 fuel oils as described\nin ASTM specification D 396, or F-76 Fuel Naval Distillate MILL-F-166884;\n(10) \"Dyed diesel fuel\" means diesel fuel that is required to be dyed under United States\nEnvironmental Protection Agency rules for high sulfur diesel fuel, or is dyed under\nthe Internal Revenue Service rules for low sulfur fuel, or pursuant to any other\nrequirements subsequently set by the United States Environmental Protection\nAgency or the Internal Revenue Service;\n(11) \"Ethanol\" has the same meaning as in KRS 141.422;\n(12) \"Ethanol flex fuel\" means an ethanol fuel blend of ethanol and gasoline that meets\nthe current ASTM specification D5798;\n(13) \"Financial instrument\" means a bond issued by a corporation authorized to do\nbusiness in Kentucky, a line of credit, or an account with a financial institution\nmaintaining a compensating balance;\n(14) \"Fuel grade ethanol\" includes ethanol, cellulosic ethanol, and ethanol flex fuel;\n(15) \"Gasoline\":\n(a) Means all liquid fuels, including liquids ordinarily, practically, and\ncommercially usable in internal combustion engines for the generation of\npower, and all distillates of and condensates from petroleum, natural gas, coal,\ncoal tar, vege table ferments, and all other products so usable which are\nproduced, blended, or compounded for the purpose of operating motor\nvehicles, showing a flash point of one hundred ten (110) degrees Fahrenheit\nor below, using the Eliott Closed Cup Test, or when t ested in a manner\napproved by the United States Bureau of Mines, are prima facie commercially\nusable in internal combustion engines;\n(b) Includes:\n1. Casing head, absorption, natural gasoline, and condensates when used\nwithout blending as a motor fuel, sold for use in motors direct, or sold to\nthose who blend for their own use; and\n2. Fuel grade ethanol; and\n(c) Does not include propane, butane, or other liquefied petroleum gases;\nkerosene; cleaner solvent; fuel oil; diesel fuel; crude oil; or casing head,\nabsorption, natural gasoline, and condensates when sold to be blended or\ncompounded with other less volatile liquids in the manufacture of commercial\ngasoline for motor fuel; industrial naphthas; rubber solvents; Stoddard\nsolvent; mineral spirits; VM and P  naphthas; turpentine substitutes; pentane;\nhexane; heptane; octane; benzene; benzine; xylol; toluol; aromatic petroleum\nsolvents; alcohol; and liquefied gases which would not exist as liquids at a\ntemperature of sixty (60) degrees Fahrenheit and a pressur e of fourteen and\nseven tenths (14.7) pounds per square inch absolute, unless the products are\nused wholly or in combination with gasoline as a motor fuel;\n(16) \"Motor vehicle\" means any vehicle, machine, or mechanical contrivance propelled\nby an internal combustion engine and licensed for operation and operated upon the\npublic highways and any trailer or semitrailer attached to or having its front end\nsupported by the motor vehicles;\n(17) \"Public highways\" means every way or place generally open to the use  of the public\nas a matter or right for the purpose of vehicular travel, notwithstanding that they\nmay be temporarily closed or travel thereon restricted for the purpose of\nconstruction, maintenance, repair, or reconstruction;\n(18) \"Quarterly survey value\":\n(a) Means a value determined by the department for each calendar quarter of the\nweighted average per gallon wholesale price of gasoline, determined from\ninformation available through independent statistical surveys of gasoline\nprices or, if requested, fr om information furnished by licensed gasoline\ndealers. The department shall determine, within twenty (20) days following\nthe end of the first month of each calendar quarter, the weighted average of\nper gallon wholesale selling prices of gasoline for the pr evious month. That\nvalue shall be the quarterly survey value for the beginning of the following\ncalendar quarter; and\n(b) Shall be determined exclusive of any federal gasoline tax and any fee on\nimported oil imposed by the Congress of the United States;\n(19) \"Received,\" \"received gasoline,\" or \"received special fuels\" means:\n(a) 1. Gasoline and special fuels produced, manufactured, or compounded at\nany refinery in this state or acquired by any dealer and delivered into or\nstored in refinery, marine, or pi peline terminal storage facilities in this\nstate shall be deemed to be received when it has been loaded for bulk\ndelivery into tank cars or tank trucks consigned to destinations within\nthis state.\n2. For the purpose of the proper administration of this ch apter and to\nprevent the evasion of the tax and to enforce the duty of the dealer to\ncollect the tax, it shall be presumed that all gasoline and special fuel\nloaded by any licensed dealer within this state into tank cars or tank\ntrucks is consigned to dest inations within this state, unless the contrary\nis established by the dealer, pursuant to administrative regulations\nprescribed by the department; and\n(b) 1. Gasoline and special fuels acquired by any dealer in this state, and not\ndelivered into refinery, marine, or pipeline terminal storage facilities,\nshall be deemed to be received when it has been placed into storage\ntanks or other containers for use or subject to withdrawal for use,\ndelivery, sale, or other distribution.\n2. Dealers may sell gasoline or  special fuels to licensed bonded dealers in\nthis state in transport truckload, carload, or cargo lots, withdrawing it\nfrom refinery, marine, pipeline terminal, or bulk storage tanks, without\npaying the tax. In these instances, the licensed bonded dealer p urchasing\nthe gasoline or special fuels shall be deemed to have received that fuel at\nthe time of withdrawal from the seller's storage facility and shall be\nresponsible to the state for the payment of the tax thereon;\n(20) \"Refinery\" means any place where gasoline or special fuel is refined, manufactured,\ncompounded, or otherwise prepared for use;\n(21) \"Retail filling station\" means any place accessible to general public vehicular traffic\nwhere gasoline or special fuel is or may be placed into the fuel supp ly tank of a\nlicensed motor vehicle;\n(22) \"Special fuels\" means and includes all combustible gases and liquids capable of\nbeing used for the generation of power in an internal combustion engine to propel\nvehicles of any kind upon the public highways, inclu ding diesel fuel, and dyed\ndiesel fuel used exclusively for nonhighway purposes in off -highway equipment\nand in nonlicensed motor vehicles, except that it does not include gasoline, aviation\njet fuel, kerosene unless used wholly or in combination with spec ial fuel as a motor\nfuel, or liquefied petroleum gas as defined in KRS 234.100;\n(23) \"Storage\" means all gasoline and special fuels produced, refined, distilled,\nmanufactured, blended, or compounded and stored at a refinery storage or delivered\nby boat at a marine terminal for storage, or delivered by pipeline at a pipeline\nterminal, delivery station, or tank farm for storage;\n(24) \"Transporter\" means any person who transports gasoline or special fuels on which\nthe tax has not been paid or assumed; and\n(25) \"Wholesale floor price\" means two dollars and seventeen and seven -tenths cents\n($2.177) per gallon.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58195","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"1ab1c5759c228060ee5fcaba9f0475b084e3d9cb1b3aa3f171e7fd9ebe411d98","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.208","next":"us-ky/krs-138.220"},"notice":"GroundRules: Original legal text. Not legal advice."}