Title XI, Revenue and Taxation

monthly hold harmless amount. (1) (a) Every political subdivision, school district, and special district shall participate in the gross revenues and excise tax fund and the state baseline and local growth fund. (b) On or before December 1, 2005, each political subdivision shall c…

Money in the gross revenues and excise tax fund shall be distributed monthly as follows: (1) One percent (1%) shall be deposited in a trust and agency account created in the State Treasury to be used by the department for administration costs associated with the implementation, c…

(1) On or before December 1, 2005, and every January 31 thereafter, each participating political subdivision shall certify to the department its total tax receipts for the prior fiscal year. This amount shall be used to calculate the percentage of each political subdivision's por…

All money deposited in the state baseline and local growth fund created under KRS 136.648 shall be distributed monthly, according to the same schedule for distribution from the gross revenues and excise tax fund, as follows: (1) The county growth portion shall be distributed in a…

(1) The Local Distribution Fund Oversight Committee is hereby created and administratively attached to and staffed by the department. The oversight committee shall consist of nine (9) members appointed by the Governor and shall be representative of local government and state gove…

(1) Except as provided in subsection (3) of this section, to the extent legally permissible, every political subdivision of this state shall be prohibited from the following: (a) Levying any franchise fee or tax on multichannel video programming service or communications service,…

If any tax imposed by KRS 136.330 to 136.395, 299.530 and 304.4-030, whether assessed by the department, or the taxpayer, or any installment or portion of any tax is not paid on or before the date prescribed for its payment, there shall be collected interest upon the unpaid amoun…

Any person who violates any of the provisions of KRS 136.330 to 136.395, 299.530 and 304.4-030 shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180.

(1) Any corporation that fails to pay its taxes, penalty, and interest as provided in subsection (2) of KRS 136.050, after becoming delinquent, shall be fined fifty dollars ($50) for each day the same remains unpaid, to be recovered by indictment or civil action, of which the Fra…

(1) The fiscal court of each county is hereby given the authority to impose with respect: (a) To each restaurant serving meals, a license fee not to exceed ten dollars ($10) per annum; (b) To each retail outlet of soft drinks or ice cream, a license fee not to exceed five dollars…

(1) Every producer of crude petroleum oil shall pay a tax for state purposes equal to four and one-half percent (4.5%) of the market value of all crude petroleum produced by him in this state. (2) A producer of crude petroleum oil shall include any person owning an interest in cr…

(1) Every person engaged in the transportation of crude petroleum in this state from receptacles located at the place of production in this state shall be considered a transporter of crude petroleum. Every transporter of crude petroleum shall make a verified report to the Departm…

(1) As used in this section, "recovered inactive well" means a well that has been inactive for a consecutive two (2) year period or a well that has been plugged and abandoned, as determined by the Energy and Environment Cabinet, and that resumes producing crude petroleum oil. (2)…

Every transporter of crude petroleum shall be liable for the taxes imposed under KRS 137.120 on all crude petroleum received by him. He shall collect from the producer, in money or crude petroleum, the taxes imposed. If collection is in crude petroleum, the transporter may sell t…

Any county imposing a tax under KRS 137.120 shall immediately after the levy of the tax give notice thereof to each transporter of crude petroleum registered in the county. The transporter shall, after the first day of the month immediately following such notice, proceed as provi…

Appeal. (1) When the Department of Revenue has received the reports provided for in KRS 137.130, it shall, upon such reports and such other reports and information as it may secure, assess the value of all grades or kinds of crude petroleum reported for each month. (2) Where the …

(1) Every person engaged in the business of conducting a race meeting at which live horse races are run for stakes, purses, or prizes, under the jurisdiction of the Kentucky Horse Racing and Gaming Corporation, shall pay a tentative license tax to the state, as provided in subsec…

nonpayment. (1) Each person engaged in the business of conducting a race track shall, on or before thirty (30) days following the close of each duly licensed race meeting, furnish the Department of Revenue a verified report of the number of days on which races were conducted on t…

government not to levy pari-mutuel tax. (1) The license tax imposed by KRS 137.170, the license taxes permitted by KRS 61.182, 91.202, and 92.282, and the state taxes and contributions imposed by KRS 138.510 to 138.550 and 230.380 on pari-mutuel systems of betting shall be in lie…

tax limit. Every municipal corporation of the Commonwealth may levy a tax on coin machines. Coin machines shall include any lawful coin or token-operated machine or device which contains no element of chance and which as a result of depositing a coin, token, or other object autom…

(1) (a) Any person who engages in any business or sells or offers to sell or has on hand for the purpose of sale any article or exercises any privilege for which a license is required or imposed by KRS 137.115 before procuring the license and paying the tax shall be fined not les…

As used in KRS 138.130 to 138.205: (1) "Chewing tobacco": (a) Means any leaf tobacco that is not intended to be smoked; (b) Includes loose leaf chewing tobacco, plug chewing tobacco, and twist chewing tobacco; and (c) Does not include snuff; (2) "Cigarettes" means any roll for sm…

knowing violation of KRS 138.130 to 138.205 -- Seizure -- Sale -- Remission of forfeiture -- Appeal. (1) It is the declared legislative intent of KRS 138.130 to 138.205 that any untax-paid tobacco products or vapor products held, owned, possessed, or in control of any person othe…

kept by licensed distributors, retail distributors, and retailers. (1) (a) Every manufacturer, whether located in this state or outside this state, that ships tobacco products or vapor products to a distributor, retailer, retail distributor, or any other person located in this st…

applicable to reference tobacco products -- Rates -- Liability for and remittance of tax -- Administrative regulations -- General Assembly's recognition of effect of increased tobacco taxes on public health -- Potential reduction of tax on modified risk tobacco product. (1) (a) A…

Required returns -- Installment payments. (1) Every retailer, subjobber, resident wholesaler, nonresident wholesaler, and unclassified acquirer shall: (a) Take a physical inventory of all cigarettes in packages bearing Kentucky tax stamps, and all unaffixed Kentucky cigarette tax…

payment for units of cigarette tax evidence shall be made -- Consequence of failure to make timely payment. (1) The cigarette tax shall be due when any licensed wholesaler or unclassified acquirer takes possession within this state of untax-paid cigarettes. (2) (a) The cigarette …

In lieu of the affixing of cigarette tax evidence to individual packages of cigarettes as the means of denoting payment of the cigarette tax, the department may prescribe, by an administrative regulation sufficient to protect the revenue of this state, a method of reporting, paym…

- Sale -- Remission of forfeiture -- Appeal. (1) It is declared to be the legislative intent of KRS 138.130 to 138.205 that any untax- paid cigarettes held, owned, possessed, or in control of any person other than as provided in KRS 138.130 to 138.205 are contraband and subject t…

No person shall sell or offer to sell to any other person cigarettes made contraband by subsection (1) of KRS 138.165.

(1) Notwithstanding any other provision of this chapter to the contrary, the president, vice president, secretary, treasurer, or any other person holding any equivalent corporate office of any corporation subject to the provisions of KRS 138.130 to 138.205 shall be personally and…

Any person who violates any provision of KRS 138.130 to 138.205 shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180 and interest at the tax interest rate as defined in KRS 131.010(6) from the date due until the date of payment.

Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of license. (1) (a) A person other than a manufacturer shall not acquire cigarettes in this state on which the Kentucky cigarette tax has not been paid, nor act as a resident wholesal…

The department shall publish and maintain on its Web site an up-to-date list of tobacco products and vapor products distributors licensed under KRS 138.195(7).

(1) Any licensee under KRS 138.195 who violates any provision of KRS 138.130 to 138.205, or any administrative regulation promulgated under them, shall become indebted to the Commonwealth in the sum of five hundred dollars ($500) for each violation. The civil penalty may be colle…

emergency service boards -- Annual assessment -- Reduction -- Distribution -- Administrative regulations. (1) As used in this section: (a) "Bonded warehouse or premises" does not include a revenue bond-financed warehouse as defined in KRS 132.140 for periods prior to the 2043 cal…

As used in KRS 138.210 to 138.448, unless the context requires otherwise: (1) "Accountable loss" means loss or destruction of "received" gasoline or special fuel through wrecking of transportation conveyance, explosion, fire, flood or other casualty loss, or contaminated and retu…

fuel tax -- Imposition -- Determination of average wholesale price -- Additional tax or credit for tax-paid inventory -- Notification of average wholesale price to be given at least 20 days before July 1 of every year. (1) (a) An excise tax at the rate of nine percent (9%) of the…

It shall be presumed that all untaxed motor fuels are subject to the tax levied under KRS 138.220 unless the contrary is established pursuant to KRS 138.210 to 138.448 or administrative regulations promulgated thereunder by the department. The tax shall be paid by the licensed de…

(1) The department shall administer the taxes provided under KRS 138.210 to 138.448 and 138.450 to 138.470, except KRS 138.463 and 138.4631, and may prescribe, adopt, and enforce administrative regulations relating to the administration and enforcement thereof. (2) The department…

other cooperative compacts or agreements. The Transportation Cabinet may enter the International Fuel Tax Agreement or other cooperative compacts or agreements with other states or jurisdictions in order to permit base state or base jurisdiction licensing of persons using motor f…

The department shall calculate the average wholesale price as follows: (1) For fiscal years beginning before July 1, 2015, the average wholesale price shall be calculated each quarter, as provided in this subsection. The average wholesale price shall be the quarterly survey value…

Every dealer receiving gasoline or special fuel in this state shall keep, and preserve for five (5) years, an accurate record of all receipts and of all production, refining, manufacture, compounding, use, sale, distribution and delivery of gasoline and special fuel, together wit…

Electronic reporting requirements. (1) Every gasoline dealer and every special fuel dealer shall, by the twenty-fifth day of each month, transmit to the department reports on the forms the department may prescribe, of the total number of gallons of gasoline and special fuel recei…

and unaccountable losses -- Measurement of terminal storage tanks. (1) Any person who produces, refines, manufactures or compounds gasoline or special fuel in this state shall, by the twenty-fifth day of each month, file a report with the Department of Revenue, on forms prescribe…

Every transportation company and every other person transporting gasoline or special fuel from without this state to points within this state, or between points within this state, shall report to the Department of Revenue on forms prescribed by the department. The reports shall g…

user motor fuel tax -- Monthly reports, when due. (1) (a) From the total number of gallons of gasoline and special fuel received by the dealer within this state during the next preceding calendar month, deductions shall be made for the total number of gallons received by the deal…

(1) For tax periods beginning prior to January 1, 2007, the reports required by KRS 138.240 shall be accompanied by a certified or cashier's check, payable to the State Treasurer, for the amount of tax due for the preceding calendar month, computed as provided in KRS 138.270; exc…

Any person who violates any provision of KRS 138.240 to 138.260 shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180 and interest at the tax interest rate as defined in KRS 131.010(6) from the date when due shall be paid.

records for tax purposes. No dealer or other person shall fail or refuse to make the returns and pay the tax prescribed by KRS 138.220 to 138.280, or refuse to permit the Department of Revenue or its representatives appointed by the commissioner of the Department of Revenue in wr…