103 KAR 43:110.
Refund gasoline and special fuel use.
RELATES TO: KRS
AUTHORITY: KRS Chapter 13A
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.)