{"data":{"id":"us-ky/krs-138.445","jurisdiction":"us-ky","citation":"KRS 138.445","heading":"Refund of tax paid on fuels used in operation of watercraft -- Filing of","body":"refund claims.\n(1) Except as provided in KRS 138.240(2)(e), any person who buys any liquid fuel for\nthe purpose of dispensing it directly into fuel tanks installed in or attached  to\nwatercraft, for the purpose of operating or propelling watercraft, shall be reimbursed\nfor the tax paid by him pursuant to the provisions of KRS 138.220 to 138.340 upon\npresenting to the department an application accompanied by the original invoices\nshowing the payment of the purchases, including the liquid fuel tax. The application\nshall set forth the total amount of the liquid fuel purchased and used by the\napplicant in the operation or propulsion of watercraft.\n(2) (a) When liquid fuel on which the t ax has been paid pursuant to the provisions of\nKRS 138.220 to 138.340 has been used for the purpose of operating any\nwatercraft and was delivered directly to the fuel tanks installed in or attached\nto the watercraft, the purchaser of the liquid fuel so use d shall be reimbursed\nfor the tax paid. No tax shall be refunded except that paid upon the fuel used\nexclusively in watercraft motors; and\n(b) No person shall be entitled to a refund hereunder unless he shall have first\nfiled with the department a bond wit h approved surety in the amount of not\nless than one hundred dollars ($100) nor more than one thousand dollars\n($1,000) to be determined by the department and upon the payment to the\nCommonwealth of any refunds to which he was not entitled.\n(3) All refund claims authorized by this section shall be filed with the department on a\ncalendar quarter or calendar year basis on forms and in the manner prescribed by it\nfor refund of the tax paid on the fuel. If the application for refund is mailed to the\ndepartment, the date of mailing as shown by the postmark shall be taken as the time\nand date of filing with the department.\n(4) Refunds shall be made only on gasoline and special fuels purchased by locations\ndesignated by the department. The tax shall be refunded wit h interest at the tax\ninterest rate as defined in KRS 131.010(6).","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28743","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:30Z","sha256":"58a11ea14d9d3b0c9a8db950ffc83a33870e0adf767938d46e70fbffaec59fa3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.440","next":"us-ky/krs-138.446"},"notice":"GroundRules: Original legal text. Not legal advice."}