138.730 Rural co-ops are not exempt from excise taxes.

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138.730 Rural co-ops are not exempt from excise taxes. The exemptions allowed under KRS 279.200 and KRS 279.530 shall not apply to the <br>taxes levied under this chapter and no refund shall be allowed by reason of the provisions <br>of KRS 279.200 or KRS 279.530. History: Created 1960 Ky. Acts ch. 186, Art. IV, sec. 8, effective July 1, 1960.