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138.690 Computation of tax.

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138.690 Computation of tax. (1) Those taxes imposed by subsections (1) and (2) of KRS 138.660 shall be determined as follows: The total number of gallons of gasoline and special fuels <br>used during the taxable period in the licensee's operations on the public highways in <br>Kentucky shall be multiplied by the tax rate. (2) The tax imposed by KRS 138.660(3) shall be determined as follows: the total number of miles driven during the taxable period in the licensee's operations on <br>public highways in this state shall be multiplied by the combined licensed weight <br>tax rate. Effective: July 15, 1996 <br>History: Amended 1996 Ky. Acts ch. 363, sec. 5, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 175, sec. 8, effective April 1, 1988. -- Amended 1986 Ky. Acts <br>ch. 174, sec. 5, effective January 1, 1987. -- Amended 1982 Ky. Acts ch. 265, sec. 7, <br>effective April 1, 1982. -- Amended 1958 Ky. Acts ch. 70, sec. 18. -- Amended 1956 <br>(2d Extra. Sess.) Ky. Acts ch. 9, sec. 22. -- Created 1954 Ky. Acts ch. 97, sec. 9.