{"data":{"id":"us-ky/krs-138.220","jurisdiction":"us-ky","citation":"KRS 138.220","heading":"State gasoline and special fuel tax -- Supplementary highway user motor","body":"fuel tax -- Imposition -- Determination of average wholesale price -- Additional\ntax or credit for tax-paid inventory -- Notification of average wholesale price to\nbe given at least 20 days before July 1 of every year.\n(1) (a) An excise tax at the rate of nine percent (9%) of the average wholesale price\nrounded to the nearest one -tenth of one cent ($0.001) shall be paid on all\ngasoline and special fuel received in this state. The tax shall be paid on a per\ngallon basis.\n(b) The average wholesale price shall be determined and adjusted as provided in\nKRS 138.228.\n(c) For the purposes of the allocations in KRS 177.320(1) and (2) and 177.365,\nthe amount calculated under this subsec tion shall be reduced by the amount\ncalculated in subsection (3) of this section.\n(d) Except as provided by KRS Chapter 138, no other excise or license tax shall\nbe levied or assessed on gasoline or special fuel by the state or any political\nsubdivision of the state.\n(e) The tax herein imposed shall be paid by the dealer receiving the gasoline or\nspecial fuel to the State Treasurer in the manner and within the time specified\nin KRS 138.230 to 138.340 and all such tax may be added to the selling price\ncharged by the dealer or other person paying the tax on gasoline or special fuel\nsold in this state.\n(f) Nothing herein contained shall authorize or require the collection of the tax\nupon any gasoline or special fuel after it has been once taxed under the\nprovisions of this section, unless such tax was refunded or credited.\n(2) (a) In addition to the excise tax provided in subsection (1) of this section, there is\nhereby levied a supplemental highway user motor fuel tax to be paid in the\nsame manner and at the same time as the tax provided in subsection (1) of this\nsection.\n(b) The tax shall be:\n1. Five cents ($0.05) per gallon on gasoline; and\n2. Two cents ($0.02) per gallon on special fuel.\n(c) The supplemental highway user motor fuel tax provided by this subsect ion\nand the provisions of subsections (1) and (3) of this section shall constitute the\ntax on motor fuels imposed by KRS 138.220.\n(3) Two and one -tenth cents ($0.021), of the tax collected under subsection (1) of this\nsection shall be excluded from the cal culations in KRS 177.320(1) and (2) and\n177.365. The funds identified in this subsection shall be deposited into the state\nroad fund.\n(4) Notification of the average wholesale price shall be given to all licensed dealers at\nleast twenty (20) days in advance of July 1 of each calendar year.\n(5) Dealers with a tax -paid gasoline or special fuel inventory at the time an average\nwholesale price becomes effective, shall be subject to additional tax or appropriate\ntax credit to reflect the increase or decrease in the average wholesale price for the\nnew quarter. The department shall promulgate administrative regulations to\nproperly administer this provision.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49908","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"6e05438a33bd217b85746d3d40cc65c36d250f17b3cea0a36928d7c38d2bec4b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.210","next":"us-ky/krs-138.221"},"notice":"GroundRules: Original legal text. Not legal advice."}