{"data":{"id":"us-ky/krs-138.341","jurisdiction":"us-ky","citation":"KRS 138.341","heading":"Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to","body":"receive refund.\n(1) When gasoline or special fuel on which the tax has been paid pursuant to the\nprovisions of KRS 138.210 to 138.340 has been used for the purpose of operating\nany aircraft engaged in the transportation of persons or property, the purchaser of\nthe liquid fuel so used shall be reimbursed for the tax paid. No tax shall be refunded\nexcept that paid upon the fuel used exclusively in aircraft motors.\n(2) No person shall be entitled to a refund hereunder unless he shall have first filed with\nthe Department of Revenue a bond with approved surety in an amount of not less\nthan one hundred dollars ($100) nor more than one thousand dollars ($1,000) to be\ndetermined by the Dep artment of Revenue, conditioned upon faithful compliance\nwith this section and KRS 138.342 and upon the payment to the Commonwealth of\nany refunds to which he was not entitled.\n(3) The right to receive any refund pursuant to subsection (1) of this section shall be\nassignable by the purchaser to the seller of the gasoline or special fuel if the seller\nhas posted a bond with the department and the aviation gasoline or special fuel\npurchased by the assignor is delivered directly into the fuel tank of aircraft owned or\noperated by him or his authorized agent. Any assignment shall be evidenced by\nnoting upon the face and all copies of the retail sale invoice the following: \"TAX\nREFUND ASSIGNED TO SELLER. Signed: (Purchaser or Agent.)\"","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28715","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"7580dfe88857f87487dcacbb4245e818061b25925f3a390d8e85370ec43c1a3c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.340","next":"us-ky/krs-138.342"},"notice":"GroundRules: Original legal text. Not legal advice."}