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 Repealed, 1990. [Repealed]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 Repealed, 1990. [Repealed]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 Repealed, 1986. [Repealed]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 Repealed, 1984. [Repealed]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 Repealed, 1988. [Repealed]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.