KRS § 138.210 — KY Code / Title XI / Chapter 138 / Section 138.210
138.210 Definitions for KRS 138.220 to 138.446
Status: in_force

138.210 Definitions for KRS 138.220 to 138.446.

As used in KRS 138.220 to 138.446, unless the context requires otherwise:

(1) "Accountable loss" means loss or destruction of "received" gasoline or special fuel

through wrecking of transportation conveyance, explosion, fire, flood or other

casualty loss, or contaminated and returned to storage. The loss shall be reported

within thirty (30) days after discovery of the loss to the department in a manner and

form prescribed by the department, supported by proper evidence which in the sole

judgment of the department substantiates the alleged loss or contamination and

which is confirmed in writing to the reporting dealer by the department. The

department may make any investigation deemed necessary to establish the bona fide

claim of the loss;

(2) "Agricultural purposes" means purposes directly related to the production of

agricultural commodities and the conducting of ordinary activities on the farm;

(3) "Annual survey value" means the average of the quarterly survey values for a fiscal

year, as determined by the department, based upon surveys taken during the first

month of each quarter of the fiscal year;

(4) "Average wholesale price" means the weighted average per gallon wholesale price

of gasoline, based on the quarterly survey value as determined by the department,

and as adjusted by KRS 138.228;

(5) "Bulk storage facility" means gasoline or special fuels storage facilities of not less

than twenty thousand (20,000) gallons owned or operated at one (1) location by a

single owner or operator for the purpose of storing gasoline or special fuels for

resale or delivery to retail outlets or consumers;

(6) "Dealer" means any person who is:

(a) Regularly engaged in the business of refining, producing, distilling,

manufacturing, blending, or compounding gasoline or special fuels in this

state;

(b) Regularly importing gasoline or special fuel, upon which no tax has been paid,

into this state for distribution in bulk to others;

(c) Distributing gasoline from bulk storage in this state;

(d) Regularly engaged in the business of distributing gasoline or special fuels

from bulk storage facilities primarily to others in arm's-length transactions;

(e) In the case of gasoline, receiving or accepting delivery within this state of

gasoline for resale within this state in amounts of not less than an average of

one hundred thousand (100,000) gallons per month during any prior

consecutive twelve (12) months' period, when in the opinion of the

department, the person has sufficient financial rating and reputation to justify

the conclusion that he or she will pay all taxes and comply with all other

obligations imposed upon a dealer; or

(f) Regularly exporting gasoline or special fuels;

(7) "Department" means the Department of Revenue;

(8) "Diesel fuel" means any liquid other than gasoline that, without further processing

or blending, is suitable for use as a fuel in a diesel powered highway vehicle. Diesel

fuel does not include unblended kerosene, No. 5, and No. 6 fuel oil as described in

ASTM specification D 396 or F-76 Fuel Naval Distillate MILL-F-166884;

(9) "Dyed diesel fuel" means diesel fuel that is required to be dyed under United States

Environmental Protection Agency rules for high sulfur diesel fuel, or is dyed under

the Internal Revenue Service rules for low sulfur fuel, or pursuant to any other

requirements subsequently set by the United States Environmental Protection

Agency or the Internal Revenue Service;

(10) "Financial instrument" means a bond issued by a corporation authorized to do

business in Kentucky, a line of credit, or an account with a financial institution

maintaining a compensating balance;

(11) "Gasoline" means all liquid fuels, including liquids ordinarily, practically, and

commercially usable in internal combustion engines for the generation of power,

and all distillates of and condensates from petroleum, natural gas, coal, coal tar,

vegetable ferments, and all other products so usable which are produced, blended,

or compounded for the purpose of operating motor vehicles, showing a flash point

of 110 degrees Fahrenheit or below, using the Eliott Closed Cup Test, or when

tested in a manner approved by the United States Bureau of Mines, are prima facie

commercially usable in internal combustion engines. The term "gasoline" as used

herein shall include casing head, absorption, natural gasoline, and condensates when

used without blending as a motor fuel, sold for use in motors direct, or sold to those

who blend for their own use, but shall not include: propane, butane, or other

liquefied petroleum gases, kerosene, cleaner solvent, fuel oil, diesel fuel, crude oil

or casing head, absorption, natural gasoline and condensates when sold to be

blended or compounded with other less volatile liquids in the manufacture of

commercial gasoline for motor fuel, industrial naphthas, rubber solvents, Stoddard

solvent, mineral spirits, VM and P & naphthas, turpentine substitutes, pentane,

hexane, heptane, octane, benzene, benzine, xylol, toluol, aromatic petroleum

solvents, alcohol, and liquefied gases which would not exist as liquids at a

temperature of sixty (60) degrees Fahrenheit and a pressure of 14.7 pounds per

square inch absolute, unless the products are used wholly or in combination with

gasoline as a motor fuel;

(12) "Motor vehicle" means any vehicle, machine, or mechanical contrivance propelled

by an internal combustion engine and licensed for operation and operated upon the

public highways and any trailer or semitrailer attached to or having its front end

supported by the motor vehicles;

(13) "Public highways" means every way or place generally open to the use of the public

as a matter or right for the purpose of vehicular travel, notwithstanding that they

may be temporarily closed or travel thereon restricted for the purpose of

construction, maintenance, repair, or reconstruction;

(14) (a) "Quarterly survey value" means a value determined by the department for each

calendar quarter of the weighted average per gallon wholesale price of

gasoline, determined from information available through independent

statistical surveys of gasoline prices or, if requested, from information

furnished by licensed gasoline dealers. The department shall determine, within

twenty (20) days following the end of the first month of each calendar quarter,

the weighted average of per gallon wholesale selling prices of gasoline for the

previous month. That value shall be the quarterly survey value for the

beginning of the following calendar quarter.

(b) "Quarterly survey value" shall be determined exclusive of any federal gasoline

tax and any fee on imported oil imposed by the Congress of the United States;

(15) "Received" or "received gasoline" or "received special fuels" shall have the

following meanings:

(a) Gasoline and special fuels produced, manufactured, or compounded at any

refinery in this state or acquired by any dealer and delivered into or stored in

refinery, marine, or pipeline terminal storage facilities in this state shall be

deemed to be received when it has been loaded for bulk delivery into tank cars

or tank trucks consigned to destinations within this state. For the purpose of

the proper administration of this chapter and to prevent the evasion of the tax

and to enforce the duty of the dealer to collect the tax, it shall be presumed

that all gasoline and special fuel loaded by any licensed dealer within this state

into tank cars or tank trucks is consigned to destinations within this state,

unless the contrary is established by the dealer, pursuant to administrative

regulations prescribed by the department; and

(b) Gasoline and special fuels acquired by any dealer in this state, and not

delivered into refinery, marine, or pipeline terminal storage facilities, shall be

deemed to be received when it has been placed into storage tanks or other

containers for use or subject to withdrawal for use, delivery, sale, or other

distribution. Dealers may sell gasoline or special fuels to licensed bonded

dealers in this state in transport truckload, carload, or cargo lots, withdrawing

it from refinery, marine, pipeline terminal, or bulk storage tanks, without

paying the tax. In these instances, the licensed bonded dealer purchasing the

gasoline or special fuels shall be deemed to have received that fuel at the time

of withdrawal from the seller's storage facility and shall be responsible to the

state for the payment of the tax thereon;

(16) "Refinery" means any place where gasoline or special fuel is refined, manufactured,

compounded, or otherwise prepared for use;

(17) "Retail filling station" means any place accessible to general public vehicular traffic

where gasoline or special fuel is or may be placed into the fuel supply tank of a

licensed motor vehicle;

(18) "Special fuels" means and includes all combustible gases and liquids capable of

being used for the generation of power in an internal combustion engine to propel

vehicles of any kind upon the public highways, including diesel fuel, and dyed

diesel fuel used exclusively for nonhighway purposes in off-highway equipment and

in nonlicensed motor vehicles, except that it does not include gasoline, aviation jet

fuel, kerosene unless used wholly or in combination with special fuel as a motor

fuel, or liquefied petroleum gas as defined in KRS 234.100;

(19) "Storage" means all gasoline and special fuels produced, refined, distilled,

manufactured, blended, or compounded and stored at a refinery storage or delivered

by boat at a marine terminal for storage, or delivered by pipeline at a pipeline

terminal, delivery station, or tank farm for storage;

(20) "Transporter" means any person who transports gasoline or special fuels on which

the tax has not been paid or assumed; and

(21) "Wholesale floor price" means:

(a) Prior to April 1, 2015, one dollar and seventy-eight and six-tenths cents

($1.786) per gallon; and

(b) On and after April 1, 2015, two dollars and seventeen and seven-tenths cents

($2.177) per gallon.