010. Repealed, 1958. [Repealed]

020. Repealed, 1958. [Repealed]

030. Repealed, 1958. [Repealed]

040. Repealed, 1958. [Repealed]

045. Repealed, 1958. [Repealed]

050. Repealed, 1958. [Repealed]

060. Repealed, 1958. [Repealed]

070. Repealed, 1958. [Repealed]

080. Repealed, 1958. [Repealed]

090. Repealed, 1952. [Repealed]

100. Repealed, 1952. [Repealed]

110. Repealed, 1952. [Repealed]

120. Repealed, 1952. [Repealed]

Cigarettes

130. Definitions for KRS 138.130 to 138.205.

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.

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.

140. State tax and surtax on sale of cigarettes -- Excise tax on distributors and licensed retail distributors of tobacco products -- Rates -- Liability for and remittance of tax -- Administrative regulations -- General Assembly's recognition of effect of increased tobacco taxes on public health.

143. Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments.

145. Repealed, 1962. [Repealed]

146. Evidence of tax payments.

150. Repealed, 1962. [Repealed]

155. Payment of tax without affixing evidence to individual packs.

160. Repealed, 1962. [Repealed]

165. Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal.

170. Repealed, 1962. [Repealed]

175. Selling contraband cigarettes.

180. Repealed, 1962. [Repealed]

183. Officer and member liability for taxes due.

185. Civil penalties for violation of KRS 138.130 to 138.205.

190. Repealed, 1962. [Repealed]

195. License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns.

197. Publication of licensed tobacco products distributors on department's Web site.

200. Repealed, 1962. [Repealed]

205. Prohibited acts by licensees and manufacturers -- Acting without license.

207. Repealed, 2005. [Repealed]

Gasoline and Special Fuels Tax

210. Definitions for KRS 138.220 to 138.446.

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.

221. Repealed, 1990. [Repealed]

222. Repealed, 1990. [Repealed]

223. Repealed, 1986. [Repealed]

224. Presumption of taxability.

225. Repealed, 1984. [Repealed]

226. Department of Revenue to administer gasoline and special fuel taxes.

227. Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements.

230. Dealer's records.

240. Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements.

250. Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks.

260. Transportation companies' reports.

270. Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when due.

280. Payment of tax -- Electronic payment requirements.

290. Civil penalties for violation of KRS 138.240 to 138.260.

300. Duty to make returns, pay tax, and keep and permit examination of records for tax purposes.

310. Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest.

320. Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocation.

321. Denial of license due to previous revocation.

330. Dealer's and transporter's financial instrument.

340. Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation.

341. Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refund.

342. Application for refund -- Investigation and payment -- Effect of false and fraudulent application.

343. Repealed, 1988. [Repealed]

344. Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refund.

345. Refund permit required -- Application for.

346. Bond for refund permit -- Amount.

347. Records of dealers and holders of refund permits.

348. Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premises.

349. Refund invoices, execution of.

350. Renumbered as KRS 138.359. [Renumbered]

351. Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refunds.

352. Repealed, 1964. [Repealed]

353. Assessment for amount erroneously refunded.

354. Revocation of permits and privileges for violations.

355. Proceedings for revocation of license or permit -- Appeal.

356. Repealed, 1950. [Repealed]

357. Repealed, 1968. [Repealed]

358. Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers.

359. Repealed, 1952. [Repealed]

360. Repealed, 1952. [Repealed]

370. Repealed, 1952. [Repealed]

380. Repealed, 1952. [Repealed]

390. Repealed, 1952. [Repealed]

400. Repealed, 1952. [Repealed]

410. Repealed, 1952. [Repealed]

420. Repealed, 1952. [Repealed]

430. Repealed, 1952. [Repealed]

440. Repealed, 1952. [Repealed]

445. Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims.

446. Refund to city and suburban bus companies and taxicab companies -- Bond -- Application -- Audit.

447. Election for exemption from KRS 138.330 -- Filing of financial instrument -- Certification of amount of gasoline and special fuels tax due.

448. Liability of officers of business organizations for gasoline and special fuels tax -- Exemptions.

Motor Vehicle Usage

450. Definitions for KRS 138.455 to 138.470.

455. Construction of KRS 138.450 to 138.470.

460. Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds.

4602. Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014.

4603. Determination of motor vehicle retail price for sales on or after July 1, 2014.

4605. Taxes on loaner or rental motor vehicles.

462. Definitions for KRS 138.463 and 138.4631.

463. Collection of U-Drive-It tax.

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.

464. Weekly report to department -- Daily deposit in state depository.

465. Individual seller to deliver registration certificate with assignment form to county clerk.

470. Exemptions from tax.

Race Track Admissions

480. State tax on race track admissions.

490. Report and payment of tax -- Civil penalty.

Payment Under Protest

500. Repealed, 2006. [Repealed]

502. Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty.

Pari-Mutuel Betting

510. Taxes on pari-mutuel wagering on live racing and telephone account, intertrack, and interstate wagering -- Exemptions -- Uses of tax revenue.

511. Definitions for KRS 138.510 to 138.550.

512. Repealed, 1958. [Repealed]

515. Repealed, reenacted and amended as KRS 230.3615, effective March 30, 1992. [Repealed]

520. Repealed, 1954 [Repealed]

530. Administration and collection of tax -- Remittances -- Reports -- Books -- Records.

540. Civil penalties for violation of KRS 138.510 to 138.530.

550. Suspension or revocation of race track license.

553. Repealed, 1964. [Repealed]

556. Repealed, 1964. [Repealed]

560. Repealed, 1988. [Repealed]

565. Repealed, 1988. [Repealed]

570. Repealed, 1988. [Repealed]

575. Repealed, 1988. [Repealed]

580. Repealed, 1988. [Repealed]

585. Repealed, 1988. [Repealed]

590. Repealed, 1988. [Repealed]

591. Repealed, 1988. [Repealed]

595. Repealed, 1962. [Repealed]

600. Repealed, 1958. [Repealed]

605. Repealed, 1956. [Repealed]

610. Repealed, 1956. [Repealed]

615. Repealed, 1988. [Repealed]

620. Repealed, 1988. [Repealed]

625. Repealed, 1988. [Repealed]

630. Repealed, 1988. [Repealed]

640. Repealed, 1988. [Repealed]

645. Repealed, 1988. [Repealed]

650. Repealed, 1956. [Repealed]

Motor Carriers

655. Definitions for KRS 138.660 to 138.7291 and KRS 138.990(14) and (15).

660. Motor fuels tax -- Surtax -- Weight distance tax.

6601. Repealed, 1996. [Repealed]

661. Repealed, 1987. [Repealed]

662. Renumbered as KRS 138.446. [Renumbered]

665. License for use of public highways -- Exemption.

670. Amount and conditions of bond -- Cabinet may require new bond -- Additional bond -- Release of surety.

675. Cancellation of license -- Precipitation of taxes -- Cancellation of bond.

680. Records required to be kept.

685. Quarterly returns to be filed -- Remittance.

690. Computation of tax.

695. Credits for payment of gasoline tax -- Records.

700. Repealed, 1956. [Repealed]

705. Audit of licensee's records -- Erroneous credits -- Refunds.

710. Method of payment of tax.

715. Civil penalties and interest.

720. Prohibited acts.

725. Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information.

727. Coordination between Department of Vehicle Regulation and Department of Revenue.

729. Appeal.

7291. Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes.

Liability of Rural Cooperatives

730. Rural co-ops are not exempt from excise taxes.

750. Repealed and reenacted as KRS 138.225, effective July 15, 1980. [Repealed and reenacted]

755. Repealed, 1986. [Repealed]

Contaminated and Radioactive Waste Materials

810. Definitions for KRS 138.820 to 138.860.

820. Imposition of tax -- Rate -- Collection -- Monthly return.

830. Maintenance and retention of records.

840. Audit by department.

850. Monthly payment of tax.

860. Regulations.

Marijuana and Controlled Substances

870. Definitions for KRS 138.870 to 138.889.

872. Levy of tax on offenders engaging in a taxable activity -- Rates.

874. Taxable activity prohibited unless tax paid -- Purchase of tax indicia.

876. Administration by Department of Revenue -- Authority for administrative regulations.

878. No preclusion from criminal prosecution.

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.

882. Assessments deemed prima facie valid -- Collection.

884. Investigative powers of department.

885. Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889.

886. Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barred.

888. Collections to be deposited in general fund.

889. Penalties.

Penalties

990. Penalties.

991. Penalties.

992. Penalty for unauthorized use of gasoline or special fuels.