{"data":{"id":"us-ky/krs-234.320","jurisdiction":"us-ky","citation":"KRS 234.320","heading":"Imposition of excise tax.","body":"(1) An excise tax at the rate levied in KRS 138.220(1) and (2) is hereby levied and shall\nbe paid by the liquefied petroleum gas motor fuel dealer to the department on all\ntaxable liquefied petroleum gas motor fuel delivered to the licensed liquefied\npetroleum gas motor fuel user -seller or withdrawn by the liquefied petroleum gas\nmotor fuel dealer to propel motor vehicles on the public highways, either within or\nwithout this state. An allowance of one percent (1%) of the tax shall be made to the\nliquefied petroleum gas motor fuel dealer to cover unaccountable losses, bad debts,\nand handling and reporting the tax.\n(2) No other excise or license tax shall be levied or assessed on liquefied petroleum gas\nmotor fuel by any political subdivision of the state, except the licenses under KRS\n234.120.\n(3) No provision of KRS 234.310 to 234.440 shall in any way affect the surtax imposed\non heavy equipment motor carriers under KRS 138.660.","path":["KRS Chapter 234"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=11026","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:49Z","sha256":"a5d936ed609a576e8a2f1cc88f8eed6a0b17487cdc773cd003f57480a5601acc","source_id":"us-ky","stale":false,"prev":"us-ky/krs-234.310","next":"us-ky/krs-234.321"},"notice":"GroundRules: Original legal text. Not legal advice."}