Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 43 - Selective Excise Tax; Motor Fuels
Section 103 KAR 43:310 - Subjobber issuance of refund invoices
Current through Register Vol. 50, No. 6, December 1, 2023
RELATES TO: KRS 138.210, 138.344, 138.349, 138.351, 138.358
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the department to promulgate administrative regulations necessary to administer and enforce Kentucky's tax laws. KRS 138.349 provides that only a gasoline or special fuels dealer, or their subjobber agent, may execute a gasoline or special fuel refund invoice. KRS 138.344 authorizes a credit in lieu of the tax refund procedure. This administrative regulation establishes the requirements to become an authorized subjobber agent.
Section 1. Definitions.
Section 2. An authorized subjobber agent shall be subject to the same statutory and regulatory requirements as a licensed dealer with respect to the execution of a gasoline or special fuel refund invoice, or the allowance of credit in lieu of the tax refund procedure pursuant to KRS 138.349.
16 Ky.R. 674; 1157; eff. 11-30-1989; 36 Ky.R. 1977; 2031-A; eff. 5-7-2010; TAm eff. 6-28-2016; Crt eff. 9-4-2019.
STATUTORY AUTHORITY: KRS 131.130