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

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Page 1 of 1 138.310 Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest. (1) No person shall refine, produce, distill, manufacture, blend, compound, receive, use, sell, transport, store, or distribute any gasoline or special fuel upon which the tax <br>due has not been paid or assumed or engage in the sale, storage or transportation of <br>any gasoline or special fuel within this state upon which the tax has not been paid <br>unless he is the holder of an uncanceled license issued by the Department of <br>Revenue to engage in the business. (2) Any transporter, other than a regularly licensed gasoline or special fuel dealer, transporting gasoline or special fuel by motor vehicle shall have plainly painted on <br>the vehicle the name, address, and permit number of the transporter. (3) Any person who engages in the business of refining, producing, distilling, manufacturing, blending, compounding, receiving, using, selling, transporting, <br>storing, or distributing gasoline or special fuel in this state as a dealer, storage <br>operator, or transporter without holding an uncanceled license to engage in that <br>business, or who without the license, refines, produces, distills, manufacturers, <br>blends, compounds, receives, uses, sells, transports, stores, or distributes any <br>gasoline or special fuel upon which the tax imposed by KRS 138.220 has not been <br>reported and paid, shall be subject to the uniform civil penalties imposed pursuant <br>to KRS 131.180 and interest at the tax interest rate as defined in KRS 131.010(6) <br>from the date due until the date of payment. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 364, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 65, sec. 9, effective July 15, 1994. -- Amended 1990 Ky. Acts <br>ch. 98, sec. 4, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 285, sec. 11, <br>effective August 1, 1988. -- Amended 1952 Ky. Acts ch. 193, sec. 3, effective June <br>19, 1952. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, <br>from Ky. Stat. secs. 4281g-17, 4281g-20.