{"data":{"id":"us-ky/krs-247.920","jurisdiction":"us-ky","citation":"KRS 247.920","heading":"Alcohol production exemption certificate.","body":"(1) Application for an alcohol production exemption certificate shall be filed with the\nDepartment of Revenue in such manner and in such form as may be prescribed by\nregulations issued by the Department of Revenue and shall contain plans and\nspecifications of the structure or structures, including all materials incorporated and\nto be incorporated therein and a descriptive list of all equipment acquired or to be\nacquired by the applicant for the purpose of producing ethanol for fuel use, and any\nadditional infor mation deemed necessary by the Department of Revenue for the\nproper administration of KRS 247.910 and this section. The Office of Energy Policy\nshall provide technical assistance and factual information as requested in writing by\nthe Department of Revenue.  If the Department of Revenue finds that the facility\nqualifies as an alcohol production facility as defined by KRS 247.910, it shall enter\na finding and issue a certificate to that effect. The effective date of the certificate\nshall be the date of issuance of the certificate.\n(2) Before issuing an alcohol production tax exemption certificate, the Department of\nRevenue shall give notice in writing by mail to the Office of Energy Policy, and\nshall afford to the applicant and to the Office of Energy Policy an  opportunity for a\nhearing. On like notice and opportunity for a hearing, the Department of Revenue\nshall on its own initiative revoke the certificate when any of the following appears:\n(a) The certificate was obtained by fraud or misrepresentation;\n(b) The holder of the certificate has failed substantially to proceed with the\nconstruction, reconstruction, installation, or acquisition of the alcohol\nproduction facilities; or\n(c) The structure or equipment or both to which the certificate relates has ceased\nto be used for the primary purpose of alcohol production for fuel use and is\nbeing used for a different purpose.\n(3) If the circumstances so require, the Department of Revenue, in lieu of revoking the\ncertificate, may modify it.\n(4) On mailing of notice of  the action of the Department of Revenue revoking or\nmodifying a certificate as provided in subsection (5) of this section, the certificate\nshall cease to be in force or shall remain in force only as modified as the case may\nrequire.\n(5) An alcohol product ion tax exemption certificate, when issued, shall be sent by\ncertified mail to the applicant and the notice of issuance in the form of certified\ncopies thereof shall be sent to the Office of Energy Policy. Notice of an order of the\nDepartment of Revenue denying, revoking, or modifying a certificate in the form of\ncertified copies thereof shall be sent by certified mail to the applicant or the holder\nand shall be sent to the Office of Energy Policy. The applicant or holder and the\nOffice of Energy Policy sha ll be deemed parties for the purpose of the review\nafforded by subsection (6) of this section.\n(6) Any party aggrieved by the issuance, refusal to issue, revocation, or modification of\nan alcohol production tax exemption certificate may appeal from the fin al ruling of\nthe Department of Revenue to the Board of Tax Appeals pursuant to KRS 49.220.\n(7) In the event of the sale, lease, or other transfer of an alcohol production facility, not\ninvolving a different location or use, the holder of an alcohol product ion tax\nexemption certificate for the facility may transfer the certificate by written\ninstrument to the person who, except for the transfer of the certificate, would be\nobligated to pay taxes on the facility. The transferee shall become the holder of the\ncertificate and shall have all rights pertaining thereto, effective as of the date of\ntransfer of the certificate. The transferee shall give written notice of the effective\ndate of the transfer, together with a copy of the instrument of transfer to the Off ice\nof Energy Policy and the Department of Revenue.\n(8) In the event an alcohol production facility for which an exemption certificate is held\nceases to be used for the primary purpose of alcohol production for fuel use or is\nused for a different purpose o ther than that for which the exemption certificate was\ngranted, the holder of the certificate shall give written notice by certified mail of the\nchange to the Office of Energy Policy and to the Department of Revenue.\n(9) The alcohol production facility exe mption certificate, upon approval, shall exempt\nsaid facilities from taxes outlined in the provisions of KRS 247.910 and this section\nand included in KRS Chapters 132, 136, 138, and 139. Each exemption certificate\nshall remain in force for a period of eigh t (8) years from the date of issuance and at\nthe end of said period shall lapse. Any alcohol production facility previously\nexempted under the terms of KRS 247.910 and this section shall not be eligible for\nrecertification upon completion of the eight (8) year certificate period.","path":["KRS Chapter 247"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51523","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:00Z","sha256":"ed7f8df4ffef2acdb42461c4c10a76c6d333bf0d288b9586a30eb3f08346f5c1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-247.910","next":"us-ky/krs-247.940"},"notice":"GroundRules: Original legal text. Not legal advice."}