{"data":{"id":"us-ky/krs-138.226","jurisdiction":"us-ky","citation":"KRS 138.226","heading":"Department of Revenue to administer gasoline and special fuel taxes.","body":"(1) The department shall administer the taxes provided under KRS 138.210 to 138.448\nand 138.450 to 138.470, except KRS 138.463 and 138.4631, and may prescribe,\nadopt, and enforce administrative regulations relating to the administration and\nenforcement thereof.\n(2) The department shall, upon the request of the officials to whom are entrusted the\nenforcement of the motor fuels tax law of any other state, the United States, the\nprovinces of the Dominion of Canada, forward to such officials any information\nwhich it may have relative to the manufacture, receipt, sale, use, transportation,\nshipment or delivery by any person of motor fuels, provided such other state or\nstates provide for the furnishing of like information to this state.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52828","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"12098d543272d7a7f5d1adfc26bb41ca37af29bf8c47129d921d6e5719669dac","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.225","next":"us-ky/krs-138.227"},"notice":"GroundRules: Original legal text. Not legal advice."}