{"data":{"id":"us-ky/krs-138.502","jurisdiction":"us-ky","citation":"KRS 138.502","heading":"Prohibition on the sale, delivery, provision, or use of untaxed or dyed","body":"diesel fuel -- Exceptions -- Civil penalty.\n(1) A person shall not sell or deliver untaxed diesel fuel or dyed diesel fuel when the\nperson knows or has reason to know that the fue l will be used in a motor vehicle on\nany public highway.\n(2) A person shall not introduce untaxed diesel fuel or dyed diesel fuel into the supply\ntank of any motor vehicle licensed for highway use.\n(3) A person shall not use untaxed diesel fuel or dyed die sel fuel in any motor vehicle\nactually used on a public highway.\n(4) The prohibitions contained in this section shall not apply to:\n(a) Persons operating motor vehicles that have received fuel into the fuel tank\noutside this state in a jurisdiction that pe rmits introduction of untaxed diesel\nfuel or dyed diesel fuel into the fuel supply tank of highway vehicles; and\n(b) Uses of untaxed fuel or dyed diesel fuel on the highway which are lawful\nunder the Internal Revenue Code and regulations, including state a nd local\ngovernment vehicles, and buses, unless otherwise prohibited by this chapter.\n(5) The department may assess a civil penalty as follows:\n(a) For first offenses, one thousand dollars ($1,000) or ten dollars ($10) per gallon\nof untaxed fuel or dyed di esel fuel involved, whichever is greater, against any\nperson who violates this section. The capacity of the fuel tank shall be\nassumed to be the amount of fuel involved, unless a lesser amount can be\nadequately verified by the violator; and\n(b) For subsequ ent offenses, the penalty shall be the amount determined in\nparagraph (a) of this subsection, multiplied by the number of separate\nviolations by the violator.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28761","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:30Z","sha256":"60857d0c721d95c7de49ff1bd8ef4a8a59e190c9c33fbf14b503a9ccec9b21ae","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.500","next":"us-ky/krs-138.505"},"notice":"GroundRules: Original legal text. Not legal advice."}