{"data":{"id":"us-ky/krs-138.344","jurisdiction":"us-ky","citation":"KRS 138.344","heading":"Refund of tax paid on gasoline or special fuels used in farm tractors or","body":"stationary engines -- Credit in lieu of refund.\n(1) Except as otherwise provided in KRS 138.220 to 138.448, any person who shall\npurchase gasoline or special fuel, on wh ich the tax as imposed by KRS 138.220 has\nbeen paid, for the purpose of operating or propelling stationary engines or tractors\nfor agricultural purposes, or who shall purchase special fuels, on which the tax as\nimposed by KRS 138.220 has been paid, for con sumption in unlicensed vehicles or\nequipment for nonhighway purposes shall be reimbursed for the tax so paid on the\ngasoline or special fuel. No refund shall be authorized unless applications and all\nnecessary information are filed with the department on a  calendar quarter or\ncalendar year basis on forms and in the manner prescribed by it for refund of the tax\npaid on the fuel. In lieu of the tax refund procedure, the tax on special fuels and the\ntax on gasoline used for the purpose of operating or propelli ng stationary engines or\ntractors for agricultural purposes may be credited by the dealer to the purchaser as\nprovided in KRS 138.358. The dealer and the purchases shall be subject to the same\nrules, conditions, and responsibilities as provided in KRS 138. 344 to 138.355. The\ntax shall be refunded with interest at the tax interest rate as defined in KRS\n131.010(6).\n(2) The information to be required from the permit holder, by the department, in order\nthat the refund may be allowed, shall be as follows:\n(a) Name and address of permit holder .... permit number .....\n(b) Total number of gallons purchased .... and total purchase price ..... (Invoices to\nbe attached to refund application.)\n(c) Total number of gallons used on highways .....\n(d) Total number of gallons on which refund is claimed ..... (Line b minus line c.)\n(e) Other information as the department may require to reasonably protect the\nrevenues of the Commonwealth.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52830","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"2ad36a5ecd735aa6a3c6e56ebe99e0bb1bcb2c1da6ead9abb3d34d6bc8fbe004","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.343","next":"us-ky/krs-138.345"},"notice":"GroundRules: Original legal text. Not legal advice."}