{"data":{"id":"us-ky/krs-138.250","jurisdiction":"us-ky","citation":"KRS 138.250","heading":"Refiners' and importers' reports -- Deduction for evaporation, shrinkage","body":"and unaccountable losses -- Measurement of terminal storage tanks.\n(1) Any person who produces, refines, manufactures or compounds gasoline or special\nfuel in this state shall, b y the twenty-fifth day of each month, file a report with the\nDepartment of Revenue, on forms prescribed by it, covering the next preceding\ncalendar month, showing the number of gallons of gasoline and special fuels at\nsixty (60) degrees Fahrenheit produced , refined, manufactured or compounded, the\nnumber of gallons at sixty (60) degrees Fahrenheit withdrawn from storage and\nreceived and the number of gallons withdrawn at sixty (60) degrees Fahrenheit from\nrefinery storage and shipped to points outside of th is state, and the number of\ngallons at sixty (60) degrees Fahrenheit withdrawn from refinery storage and\nshipped to points within this state upon which the tax has not been paid. This report\nshall give in detail such information as the department may requi re, regarding each\nseparate shipment, the date of shipment, the number of gallons at sixty (60) degrees\nFahrenheit in each shipment, the name of owner and license number of truck if\nshipped by transport truck, the initial and number of tank car if shipped by rail, the\nname and owner of barge if shipped by water, the name and address of person to\nwhom shipped, the point of shipment, the point of destination and the name of\ncarrier to whom delivered for transportation to destination.\n(2) Any person who import s and stores gasoline or special fuel in any marine or\npipeline terminal storage in this state, shall by the twenty-fifth day of the month, file\na report with the Department of Revenue, on forms prescribed by it, covering the\nnext preceding calendar month,  showing the number of gallons of gasoline and\nspecial fuels at sixty (60) degrees Fahrenheit unexported and stored, the number of\ngallons at sixty (60) degrees Fahrenheit withdrawn from storage and received, the\nnumber of gallons at sixty (60) degrees Fah renheit withdrawn from storage and\nshipped to points outside of this state, and the number of gallons at sixty (60)\ndegrees Fahrenheit withdrawn from storage and shipped to points within this state,\nupon which the tax has not been paid. This report shall g ive in detail such\ninformation as the department may require, regarding each separate shipment, the\ndate of shipment, the number of gallons at sixty (60) degrees Fahrenheit in each\nshipment, the name of owner and license number of truck if shipped by trans port\ntruck, the initial and number of tank car if shipped by rail, the name and owner of\nbarge if shipped by water, the name and address of person to whom shipped, the\npoint of shipment and point of destination, and the name of carrier to whom\ndelivered for transportation to destination.\n(3) There shall be allowed a monthly deduction for evaporation, shrinkage or\nunaccountable losses while in storage, of that number of gallons equal to the actual\nloss of gasoline or special fuel so sustained out of the tota l number of gallons of\ngasoline or special fuel stored in any marine terminal, refinery or pipeline terminal,\nexcept that such deduction may not in any event exceed three-fourths of one percent\nof the total number of gallons of gasoline or special fuel sto red in any marine\nterminal, refinery or pipeline terminal. The remaining gasoline and special fuel\nplaced in storage must be fully accounted for as in physical inventory, accountable\nloss, withdrawn for export or withdrawn from storage and received for tax able\npurposes.\n(4) The number of gallons of gasoline or special fuel added to marine, pipeline or\nrefinery storage shall be determined by the department by actual measurement of\nterminal storage tanks in the manner it deems necessary.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28704","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"d51f1ea16b095ab92794eff317a0227382c1f87f07f83308fa6683cba6afd2a2","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.240","next":"us-ky/krs-138.260"},"notice":"GroundRules: Original legal text. Not legal advice."}