§ 138.130 Definitions for KRS 138.130 to 138.205
§ 138.132 Contraband tobacco products — Property used in substantial connection with knowing violation of KRS 138.130 to 138.205 — Seizure — Sale — Remission of forfeiture — Appeal
§ 138.135 Manufacturers to report all shipments of tobacco products into or within state — Records to be kept by licensed distributors, retail distributors, and retailers of tobacco products
§ 138.140 State tax and surtax on sale of cigarettes — Excise tax on distributors and licensed retail distributors of tobacco products — Taxes not applicable to reference tobacco products — Rates — Liability for and remittance of tax — Administrative reg
§ 138.143 Floor stocks tax on cigarettes, snuff, and other tobacco products — Rates — Required returns — Installment payments
§ 138.146 Evidence of tax payments
§ 138.155 Payment of tax without affixing evidence to individual packs
§ 138.165 Contraband cigarettes — Vending machines and motor vehicles — Seizure — Sale — Remission of forfeiture — Appeal
§ 138.175 Selling contraband cigarettes
§ 138.183 Officer and member liability for cigarette and tobacco products taxes due
§ 138.185 Civil penalties for violation of KRS 138.130 to 138.205
§ 138.195 License required for various dealers — Fees — Revocation of licenses — Appeals — Records — Reports — Administrative regulations — Tax returns — Grounds for denial of license
§ 138.197 Publication of licensed tobacco products distributors on department’s Web site
§ 138.205 Prohibited acts by licensees and manufacturers — Acting without license
§ 138.210 Definitions for KRS 138.220 to 138.446
§ 138.220 State gasoline and special fuel tax — Supplementary highway user motor fuel tax — Imposition — Determination of average wholesale price — Additional tax or credit for tax-paid inventory
§ 138.224 Presumption of taxability
§ 138.226 Department of Revenue to administer gasoline and special fuel taxes
§ 138.227 Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements
§ 138.228 Calculation of average wholesale price of gasoline
§ 138.230 Dealer’s records
§ 138.240 Dealer’s reports of gasoline and special fuels received and sold — Electronic reporting requirements
§ 138.250 Refiners’ and importers’ reports — Deduction for evaporation, shrinkage and unaccountable losses — Measurement of terminal storage tanks
§ 138.260 Transportation companies’ reports
§ 138.270 Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax — Monthly reports, when due
§ 138.280 Payment of tax — Electronic payment requirements
§ 138.290 Civil penalties for violation of KRS 138.240 to 138.260
§ 138.300 Duty to make returns, pay tax, and keep and permit examination of records for tax purposes
§ 138.310 Dealer’s or transporter’s license required — Display on motor vehicle — Civil penalties and interest
§ 138.320 Procurement of dealer’s or transporter’s license — Grounds for refusal — Nonassignability — Records — Suspension or revocation
§ 138.321 Denial of license due to previous revocation
§ 138.330 Dealer’s and transporter’s financial instrument
§ 138.340 Revocation of dealer’s or transporter’s license — Notice — Hearing — Appeal — Cancellation
§ 138.341 Refund of tax on fuel used in aircraft — Bond — Assignment of right to receive refund
§ 138.342 Application for refund — Investigation and payment — Effect of false and fraudulent application
§ 138.344 Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines — Credit in lieu of refund
§ 138.345 Refund permit required — Application for
§ 138.346 Bond for refund permit — Amount
§ 138.347 Records of dealers and holders of refund permits
§ 138.348 Identification of refund gasoline or special fuel — Refund permit for portable facility — Records of refund permit holder — Inspection of premises
§ 138.349 Refund invoices, execution of
§ 138.351 Refund invoices, form, executor — Application for grant of refund — Right to refund not assignable — Interest on refunds
§ 138.353 Assessment for amount erroneously refunded
§ 138.354 Revocation of permits and privileges for violations
§ 138.355 Proceedings for revocation of license or permit — Appeal
§ 138.358 Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers
§ 138.445 Refund of tax paid on fuels used in operation of watercraft — Filing of refund claims
§ 138.446 Refund to bus companies, taxicab companies, and senior citizen programs — Bond — Application — Audit
§ 138.447 Election for exemption from KRS 138.330 — Filing of financial instrument — Certification of amount of gasoline and special fuels tax due
§ 138.448 Liability of officers of business organizations for gasoline and special fuels tax — Exemptions
§ 138.450 Definitions for KRS 138.455 to 138.470
§ 138.455 Construction of KRS 138.450 to 138.470
§ 138.460 Motor vehicle usage tax — Imposition — Rate — Collection — Refunds
§ 138.4602 Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014
§ 138.4603 Determination of motor vehicle retail price for sales on or after July 1, 2014
§ 138.4605 Taxes on loaner or rental motor vehicles
§ 138.462 Definitions for KRS 138.463 and 138.4631
§ 138.463 Collection of U-Drive-It tax
§ 138.4631 Estimated assessment, plus penalty and interest, against holders of U-Drive-It permits and against dealers with loaner motor vehicles for failure or refusal to pay tax
§ 138.464 Weekly report to department — Daily deposit in state depository
§ 138.465 Individual seller to deliver registration certificate with assignment form to county clerk
§ 138.470 Exemptions from tax
§ 138.480 State tax on race track admissions
§ 138.490 Report and payment of tax — Civil penalty
§ 138.502 Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel — Exceptions — Civil penalty
§ 138.510 Taxes on pari-mutuel wagering on live racing and telephone account, intertrack, and interstate wagering — Exemptions — Uses of tax revenue — Two-day international horse racing event
§ 138.511 Definitions for KRS 138.510 to 138.550
§ 138.513 Tax on advance deposit account wagering licensees
§ 138.530 Administration and collection of tax — Remittances — Reports — Books – Records — Distribution of tax revenue generated under KRS 138.513.
§ 138.540 Civil penalties for violation of KRS 138.510 to 138.530
§ 138.550 Suspension or revocation of race track license
§ 138.655 Definitions for KRS 138.660 to 138.7291 and KRS 138.990(14) and (15)
§ 138.660 Motor fuels tax — Surtax — Weight distance tax
§ 138.665 License for use of public highways — Exemption
§ 138.675 Cancellation of license — Precipitation of taxes — Cancellation of bond
§ 138.680 Records required to be kept
§ 138.685 Quarterly returns to be filed — Remittance
§ 138.690 Computation of tax
§ 138.695 Credits for payment of gasoline tax — Records
§ 138.705 Audit of licensee’s records — Erroneous credits — Refunds
§ 138.710 Method of payment of tax
§ 138.715 Civil penalties and interest
§ 138.720 Prohibited acts
§ 138.725 Administration by Department of Vehicle Regulation — Reciprocity in furnishing information
§ 138.727 Coordination between Department of Vehicle Regulation and Department of Revenue
§ 138.729 Appeal
§ 138.7291 Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes
§ 138.730 Rural co-ops are not exempt from excise taxes
§ 138.810 Definitions for KRS 138.820 to 138.860
§ 138.820 Imposition of tax — Rate — Collection — Monthly return
§ 138.830 Maintenance and retention of records
§ 138.840 Audit by department
§ 138.850 Monthly payment of tax
§ 138.860 Regulations
§ 138.870 Definitions for KRS 138.870 to 138.889
§ 138.872 Levy of tax on offenders engaging in a taxable activity — Rates
§ 138.874 Taxable activity prohibited unless tax paid — Purchase of tax indicia
§ 138.876 Administration by Department of Revenue — Authority for administrative regulations
§ 138.878 No preclusion from criminal prosecution
§ 138.880 Notification of Department of Revenue by Commonwealth’s attorney or county attorney of nonpayment of tax after conviction or plea — Filing of notice of lien — Release of lien
§ 138.882 Assessments deemed prima facie valid — Collection
§ 138.884 Investigative powers of department
§ 138.885 Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889
§ 138.886 Prohibition against use of information in criminal cases — Penalty — Publication of statistics not barred
§ 138.888 Collections to be deposited in general fund
§ 138.889 Penalties
§ 138.990 Penalties
§ 138.991 Penalties
§ 138.992 Penalty for unauthorized use of gasoline or special fuels

Terms Used In Kentucky Statutes > Chapter 138

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • any other state: includes any state, territory, outlying possession, the District of Columbia, and any foreign government or country. See Kentucky Statutes 446.010
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
    (a) Sending the document or package. See Kentucky Statutes 446.010
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Grantor: The person who establishes a trust and places property into it.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Month: means calendar month. See Kentucky Statutes 446.010
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Venue: The geographical location in which a case is tried.
  • Violate: includes failure to comply with. See Kentucky Statutes 446.010