{"data":{"id":"us-ky/krs-138.224","jurisdiction":"us-ky","citation":"KRS 138.224","heading":"Presumption of taxability.","body":"It shall be presumed that all untaxed motor fuels are subject to the tax levied under KRS\n138.220 unless the contrary is established pursuant to KRS 138.210 to 138.448 or\nadministrative regulations promulgated thereunder by the department. The tax shall be\npaid by the licensed dealer to the department. The burden of proving that any motor fuel\nis not subject to tax shall be upon the dealer or any person who imports, causes to be\nimported, receives, uses, sells, stores, or possesses untaxed motor fuel in thi s state. Any\ndealer or other person who imports, causes to be imported, receives, uses, sells, stores, or\npossesses untaxed motor fuels but fails to comply with all statutory and regulatory\nrestrictions applicable to the fuel shall be jointly and severally  liable for payment of the\ntax due on the fuel. A person's liability shall not be extinguished until the tax due has\nbeen paid to the department.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52827","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"2f615394c1fbd0be163eadae8dd92502d86fb35ed17087ec6d582ad96390f4ac","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.223","next":"us-ky/krs-138.225"},"notice":"GroundRules: Original legal text. Not legal advice."}