State Codes and Statutes

Statutes > Kentucky > 138-00 > 502

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Page 1 of 1 138.502 Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty. (1) A person shall not sell or deliver untaxed diesel fuel or dyed diesel fuel when the person knows or has reason to know that the fuel will be used in a motor vehicle on <br>any public highway. (2) A person shall not introduce untaxed diesel fuel or dyed diesel fuel into the supply tank of any motor vehicle licensed for highway use. (3) A person shall not use untaxed diesel fuel or dyed diesel fuel in any motor vehicle actually used on a public highway. (4) The prohibitions contained in this section shall not apply to: (a) Persons operating motor vehicles that have received fuel into the fuel tank outside this state in a jurisdiction that permits introduction of untaxed diesel <br>fuel or dyed diesel fuel into the fuel supply tank of highway vehicles; and (b) Uses of untaxed fuel or dyed diesel fuel on the highway which are lawful under the Internal Revenue Code and regulations, including state and local <br>government vehicles, and buses, unless otherwise prohibited by this chapter. (5) The department may assess a civil penalty as follows: (a) For first offenses, one thousand dollars (&#36;1,000) or ten dollars (&#36;10) per gallon of untaxed fuel or dyed diesel fuel involved, whichever is greater, against any <br>person who violates this section. The capacity of the fuel tank shall be <br>assumed to be the amount of fuel involved, unless a lesser amount can be <br>adequately verified by the violator; and (b) For subsequent offenses, the penalty shall be the amount determined in paragraph (a) of this subsection, multiplied by the number of separate <br>violations by the violator. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 390, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 267, sec. 2, effective July 15, 2002. -- Created 2000 Ky. Acts <br>ch. 397, sec. 3, effective July 14, 2000.

State Codes and Statutes

Statutes > Kentucky > 138-00 > 502

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Page 1 of 1 138.502 Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty. (1) A person shall not sell or deliver untaxed diesel fuel or dyed diesel fuel when the person knows or has reason to know that the fuel will be used in a motor vehicle on <br>any public highway. (2) A person shall not introduce untaxed diesel fuel or dyed diesel fuel into the supply tank of any motor vehicle licensed for highway use. (3) A person shall not use untaxed diesel fuel or dyed diesel fuel in any motor vehicle actually used on a public highway. (4) The prohibitions contained in this section shall not apply to: (a) Persons operating motor vehicles that have received fuel into the fuel tank outside this state in a jurisdiction that permits introduction of untaxed diesel <br>fuel or dyed diesel fuel into the fuel supply tank of highway vehicles; and (b) Uses of untaxed fuel or dyed diesel fuel on the highway which are lawful under the Internal Revenue Code and regulations, including state and local <br>government vehicles, and buses, unless otherwise prohibited by this chapter. (5) The department may assess a civil penalty as follows: (a) For first offenses, one thousand dollars (&#36;1,000) or ten dollars (&#36;10) per gallon of untaxed fuel or dyed diesel fuel involved, whichever is greater, against any <br>person who violates this section. The capacity of the fuel tank shall be <br>assumed to be the amount of fuel involved, unless a lesser amount can be <br>adequately verified by the violator; and (b) For subsequent offenses, the penalty shall be the amount determined in paragraph (a) of this subsection, multiplied by the number of separate <br>violations by the violator. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 390, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 267, sec. 2, effective July 15, 2002. -- Created 2000 Ky. Acts <br>ch. 397, sec. 3, effective July 14, 2000.

State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 138-00 > 502

Download pdf
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Page 1 of 1 138.502 Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty. (1) A person shall not sell or deliver untaxed diesel fuel or dyed diesel fuel when the person knows or has reason to know that the fuel will be used in a motor vehicle on <br>any public highway. (2) A person shall not introduce untaxed diesel fuel or dyed diesel fuel into the supply tank of any motor vehicle licensed for highway use. (3) A person shall not use untaxed diesel fuel or dyed diesel fuel in any motor vehicle actually used on a public highway. (4) The prohibitions contained in this section shall not apply to: (a) Persons operating motor vehicles that have received fuel into the fuel tank outside this state in a jurisdiction that permits introduction of untaxed diesel <br>fuel or dyed diesel fuel into the fuel supply tank of highway vehicles; and (b) Uses of untaxed fuel or dyed diesel fuel on the highway which are lawful under the Internal Revenue Code and regulations, including state and local <br>government vehicles, and buses, unless otherwise prohibited by this chapter. (5) The department may assess a civil penalty as follows: (a) For first offenses, one thousand dollars (&#36;1,000) or ten dollars (&#36;10) per gallon of untaxed fuel or dyed diesel fuel involved, whichever is greater, against any <br>person who violates this section. The capacity of the fuel tank shall be <br>assumed to be the amount of fuel involved, unless a lesser amount can be <br>adequately verified by the violator; and (b) For subsequent offenses, the penalty shall be the amount determined in paragraph (a) of this subsection, multiplied by the number of separate <br>violations by the violator. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 390, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 267, sec. 2, effective July 15, 2002. -- Created 2000 Ky. Acts <br>ch. 397, sec. 3, effective July 14, 2000.