103 KAR 43:110.

Refund gasoline and special fuel use.

 

      RELATES TO: KRS

138.344

      STATUTORY

AUTHORITY: KRS Chapter 13A

      NECESSITY,

FUNCTION, AND CONFORMITY: This administrative regulation interprets KRS 138.344

which prohibits the refunding of tax on gasoline or special fuel used in farm

tractors while operating on the public highways.

 

      Section 1. KRS

138.344 shall not be construed to prohibit the use of tractors upon the public

highways for agricultural purposes but such use shall prohibit the refunding of

the tax on the number of gallons of gasoline or special fuel so used. (GLR-2; 1

Ky.R. 712; eff. 5-14-75; Am. 15 Ky.R. 1670; eff. 3-23-89.)