103 KAR 43:320 - Policies and circulars relating to motor fuel taxes
RELATES TO: KRS 138.210 to 138.448, 138.502
NECESSITY, FUNCTION AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations necessary for the administration and enforcement of all tax laws in Kentucky. The department has issued policies and circulars, a number of which predate KRS Chapter 13A, that conflict with current tax laws or are redundant in light of other relevant legal authority expressed in those policies and circulars. This administrative regulation formally rescinds the previously-issued circulars relating to taxes administered by the department's Office of Sales and Excise Taxes.
STATUTORY AUTHORITY: KRS 131.130(1)
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