Kentucky Revised Statutes (Last Updated: May 10, 2014) |
TITLE XIX. PUBLIC SAFETY AND MORALS |
CHAPTER 234. LIQUEFIED PETROLEUM GAS AND OTHER FLAMMABLE LIQUIDS |
Tax on Liquefied Petroleum Gas Used as Motor Fuel |
310. Definitions for KRS 234.310 to 234.440. |
320. Imposition of excise tax. |
321. Collection of excise tax on liquefied petroleum gas -- Exemptions. |
330. Dealer's license requirement. |
340. Dealer's bond. |
350. Surrender or cancellation of license. |
360. Records that are required to be kept. |
370. Dealer's monthly return. |
380. Computation of tax. |
390. Use by user-seller in own vehicles. |
400. Department's power to audit licensee's books. |
410. Form of tax payment. |
420. Civil penalties for violation of KRS 234.370. |
430. Prohibited actions. |
440. Administration of KRS 234.310 to 234.430 and this section. |