{"data":{"id":"us-ky/krs-138.310","jurisdiction":"us-ky","citation":"KRS 138.310","heading":"Dealer's or transporter's license required -- Display on motor vehicle --","body":"Civil penalties and interest.\n(1) No person shall refine, produce, distill, manufacture, blend, compound, receive, use,\nsell, transport, store, or distribute any gasoline or spe cial fuel upon which the tax\ndue has not been paid or assumed or engage in the sale, storage or transportation of\nany gasoline or special fuel within this state upon which the tax has not been paid\nunless he is the holder of an uncanceled license issued by  the Department of\nRevenue to engage in the business.\n(2) Any transporter, other than a regularly licensed gasoline or special fuel dealer,\ntransporting gasoline or special fuel by motor vehicle shall have plainly painted on\nthe vehicle the name, address, and permit number of the transporter.\n(3) Any person who engages in the business of refining, producing, distilling,\nmanufacturing, blending, compounding, receiving, using, selling, transporting,\nstoring, or distributing gasoline or special fuel in this st ate as a dealer, storage\noperator, or transporter without holding an uncanceled license to engage in that\nbusiness, or who without the license, refines, produces, distills, manufacturers,\nblends, compounds, receives, uses, sells, transports, stores, or dis tributes any\ngasoline or special fuel upon which the tax imposed by KRS 138.220 has not been\nreported and paid, shall be subject to the uniform civil penalties imposed pursuant\nto KRS 131.180 and interest at the tax interest rate as defined in KRS 131.010( 6)\nfrom the date due until the date of payment.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28710","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"102bd2541267323fb35109334de9ab7277e64de76eb200a35431f46025582f81","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.300","next":"us-ky/krs-138.320"},"notice":"GroundRules: Original legal text. Not legal advice."}