{"data":{"id":"us-ky/krs-138.660","jurisdiction":"us-ky","citation":"KRS 138.660","heading":"Motor fuels tax -- Surtax -- Weight distance tax.","body":"(1) Every motor carrier, excluding charter bus operators registered pursuant to KRS\nChapter 281, shall pay a tax at the rate levied in KRS 138.220(1) and (2) on the\namount of gasoline and special fuels used in operations on the public highways of\nthis state.\n(2) In addition to the tax imposed in subsection (1) of this section, if the motor carrier is\na heavy equipment motor carrier as defined in KRS 138.655, he shall pay a surtax at\nthe rate of two percent (2%) of the average wholesale price as provided in\nsubsection (1) of this section, on the amount of gasoline and at the rate of four and\nseven-tenths percent (4.7%) on the amount of special fuels used in operations on\npublic highways of this state.\n(3) Every motor carrier shall pay for every motor vehicle oper ated upon the public\nhighways of this state with a combined licensed weight in excess of fifty -nine\nthousand nine hundred and ninety -nine (59,999) pounds a weight distance tax\ncomputed at the rate of two and eighty-five hundredths cents ($0.0285) per mile.\n(4) Those taxes levied under this section shall be computed and paid as provided in\nKRS 138.685 and 138.690.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28792","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:30Z","sha256":"6577b7e37d0c6c955d6219716201b4ae0bfa3bb0826191b1f5920cbe394ca5cb","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.655","next":"us-ky/krs-138.6601"},"notice":"GroundRules: Original legal text. Not legal advice."}