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138.660 Motor fuels tax -- Surtax -- Weight distance tax.

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138.660 Motor fuels tax -- Surtax -- Weight distance tax. (1) Every motor carrier, excluding charter bus operators registered pursuant to KRS Chapter 281, shall pay a tax at the rate levied in KRS 138.220(1) and (2) on the <br>amount of gasoline and special fuels used in operations on the public highways of <br>this state. (2) In addition to the tax imposed in subsection (1) of this section, if the motor carrier is a heavy equipment motor carrier as defined in KRS 138.655, he shall pay a surtax at <br>the rate of two percent (2%) of the average wholesale price as provided in <br>subsection (1) of this section, on the amount of gasoline and at the rate of four and <br>seven-tenths percent (4.7%) on the amount of special fuels used in operations on <br>public highways of this state. (3) Every motor carrier shall pay for every motor vehicle operated upon the public highways of this state with a combined licensed weight in excess of fifty-nine <br>thousand nine hundred and ninety-nine (59,999) pounds a weight distance tax <br>computed at the rate of two and eighty-five hundredths cents (&#36;0.0285) per mile. (4) Those taxes levied under this section shall be computed and paid as provided in KRS 138.685 and 138.690. Effective: July 15, 1996 <br>History: Amended 1996 Ky. Acts ch. 363, sec. 3, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 175, sec. 4, effective April 1, 1988; and ch. 285, sec. 32, effective <br>August 1, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 1, effective January 1, <br>1987. -- Amended 1984 Ky. Acts ch. 111, sec. 77, effective July 13, 1984; and <br>ch. 151, sec. 5, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 265, sec. 6, <br>effective April 1, 1982. -- Amended 1980 Ky. Acts ch. 218, sec. 5, effective July 1, <br>1980. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 6, sec. 3. -- Amended 1972 <br>Ky. Acts ch. 61, sec. 7. -- Amended 1958 Ky. Acts ch. 70, sec. 15, effective July 1, <br>1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 16. -- Created 1954 Ky. <br>Acts ch. 97, sec. 3.