103 KAR 43:310 - Subjobber issuance of refund invoices
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.
STATUTORY AUTHORITY: KRS 131.130
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