{"data":{"id":"us-ky/krs-138.240","jurisdiction":"us-ky","citation":"KRS 138.240","heading":"Dealer's reports of gasoline and special fuels received and sold --","body":"Electronic reporting requirements.\n(1) Every gasoline dealer and every special fuel dealer shall, by the twenty -fifth day of\neach month, transmit to the department reports on the form s the department may\nprescribe, of the total number of gallons of gasoline and special fuel received in this\nstate during the next preceding calendar month. This report shall include the\nfollowing information:\n(a) An itemized statement of the number of gal lons received that have been\nproduced, refined, manufactured, or compounded by the dealer in this state\nduring the next preceding calendar month; and\n(b) An itemized statement of the number of gallons received by the dealer in this\nstate from any source du ring the next preceding calendar month, as shown by\nshippers' invoices, other than the gasoline and special fuel falling within the\nprovisions of paragraph (a) of this subsection, together with a statement\nshowing the date of receipt, the name of the person from whom purchased, the\ndate of receipt of each shipment, the point of origin and the point of\ndestination, the quantity of each purchase or shipment, the name of the carrier,\nthe initials and number of each tank car, the date of receipt, and the number  of\ngallons contained in each car if shipped by rail or the name and owner of the\nboat, ship, truck, transport, barge, or vessel if shipped by water.\n(2) The reports required by subsection (1) of this section shall also contain an itemized\nstatement of the  number of gallons received by the dealer during the preceding\ncalendar month of:\n(a) Bulk sales of gasoline or bulk sales of special fuels sold to the United States\ngovernment for use exclusively in equipment or vehicles owned or leased by\nthe United States government;\n(b) Gasoline and special fuels sold for delivery in this state in transport truck, tank\ncar, or cargo lots to licensed bonded dealers. The statement shall give a record\nof all such transport truck, tank car, or cargo sales, giving the date o f\nshipment, the number of gallons contained in each shipment, the name of\nowner and license number of truck if shipped by transport truck, the initials\nand number of the tank car if shipped by rail, the name and owner of the boat,\nbarge, or vessel, and the  number of gallons contained therein if shipped by\nwater, and the name of the person to whom sold, point of shipment, and point\nof delivery;\n(c) Gasoline and special fuels lost through accountable losses;\n(d) Gasoline and special fuel exported from this st ate to any other state in\ntransport truck, tank car or cargo lots;\n(e) Gasoline or special fuel delivered upon or immediately adjacent to a river or\nstream, if:\n1. The gasoline or special fuel is or will be delivered into the fuel supply\ntank of a commerci al ship or vessel which has a valid certificate of\ndocumentation issued by the United States Coast Guard; and\n2. All the fuel will be used exclusively in the operation of a commercial\nship or vessel.\n(f) Special fuel delivered to a railroad company princip ally engaged in the\ncommercial transportation of property for others as a common carrier or in the\nconveyance of persons for hire, if the railroad company is the holder of a\nKentucky motor fuels tax refund permit and certifies that the fuel is to be used\nexclusively for the purpose of powering locomotives and unlicensed company\nvehicles or equipment for nonhighway use. Railroad company as used herein\nshall not include any company described in KRS 136.120(4)(a) in effect on\nAugust 1, 1988; and\n(g) Special fuels used in unlicensed vehicles or equipment by licensed special\nfuels dealers for nonhighway purposes related to the distribution of gasoline or\nspecial fuels to others.\n(3) All gasoline and special fuel gallons received or distributed by a dealer from marine\nterminal, refinery or pipeline terminal storage in this state shall be reported at sixty\n(60) degrees Fahrenheit.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28703","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"03548e6c187f71f096561a820acf68de36065f789889db9314faee902354560e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.230","next":"us-ky/krs-138.250"},"notice":"GroundRules: Original legal text. Not legal advice."}