{"data":{"id":"us-ky/krs-138.348","jurisdiction":"us-ky","citation":"KRS 138.348","heading":"Identification of refund gasoline or special fuel -- Refund permit for","body":"portable facility -- Records of refund permit holder -- Inspection of premises.\n(1) The department may require any dealer or any dealer's authorized agent to identify\nrefund gasoli ne or special fuel sold by him by adding thereto any chemical or\nsubstance, which shall be furnished by the cabinet and used in the manner as\nprescribed by the department.\n(2) The refund permit holder shall receive and store all the gasoline and special fu el in\ncontainers plainly marked with distinguishing letters \"Refund Motor Fuel,\" or\ncomparable letters prescribed by the Department of Revenue, and shall keep the\ncontainers on his premises accessible to agents of the department and separate from\nother gasoline and special fuel stored on his premises.\n(3) The Department of Revenue may, within its discretion, issue a refund permit for a\nportable storage facility if the applicant satisfies the department that the facility will\nbe used exclusively for the purp ose of fueling unlicensed vehicles or equipment at\nmultiple locations for nonhighway purposes, and fueling the vehicles or equipment\nfrom a nonportable facility would not be practical.\n(4) Every refund permit holder who uses on the public highways motor fu el of the type\nfor which refund is claimed shall keep detailed records of all the motor fuel\nacquired, monthly odometer readings of all licensed motor vehicles owned or\noperated by the holder which use the fuel, and other records the Department of\nRevenue may, in writing, require to protect the revenues of the Commonwealth.\n(5) Agents of the department may go upon the premises of any permit holder or of any\nlicensed gasoline or special fuel dealer or his authorized agent to make inspections\nto ascertain any matter connected with the operation of KRS 138.344 to 138.355 or\nthe enforcement thereof. No agent shall enter the dwelling of any person without the\noccupant's consent or the authority from a court of competent jurisdiction.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28722","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"f1a9f220fca999ead4030785a817b85a15168643f94273efc3103fec7b91c7dc","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.347","next":"us-ky/krs-138.349"},"notice":"GroundRules: Original legal text. Not legal advice."}