Find Legal Information

138.224 Presumption of taxability.

Download pdf

138.224 Presumption of taxability. It shall be presumed that all untaxed motor fuels are subject to the tax levied under KRS <br>138.220 unless the contrary is established pursuant to KRS 138.210 to 138.490 or <br>administrative regulations promulgated thereunder by the department. The tax shall be <br>paid by the licensed dealer to the department. The burden of proving that any motor fuel <br>is not subject to tax shall be upon the dealer or any person who imports, causes to be <br>imported, receives, uses, sells, stores, or possesses untaxed motor fuel in this state. Any <br>dealer or other person who imports, causes to be imported, receives, uses, sells, stores, or <br>possesses untaxed motor fuels but fails to comply with all statutory and regulatory <br>restrictions applicable to the fuel shall be jointly and severally liable for payment of the <br>tax due on the fuel. A person's liability shall not be extinguished until the tax due has <br>been paid to the department. Effective: July 12, 2006 <br>History: Amended 2006 Ky. Acts ch. 251, sec. 9, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 355, effective June 20, 2005. -- Amended 2002 Ky. Acts <br>ch. 267, sec. 3, effective July 15, 2002. -- Created 1988 Ky. Acts ch. 285, sec. 3. <br>effective August 1, 1988.