103 KAR 43:330 - Measurement of Compressed Natural Gas (CNG) and liquefied natural gas (LNG) in gallons
RELATES TO: KRS 138.210, 138.220, 138.250
NECESSITY, FUNCTION AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations for the administration of all tax laws. KRS 138.226(1) authorizes the department to promulgate administrative regulations necessary to administer gasoline and special fuel taxes. This administrative regulation prescribes the method of measurement of compressed natural gas and liquefied natural gas in gallons as a special fuel.
STATUTORY AUTHORITY: KRS 131.130(1), 138.226(1)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.