Kentucky Revised Statutes

Ky. Rev. Stat. § 138.221 (2026)

Repealed, 1990

✓ current as of May 2026

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Catchline at repeal: Tax credit for use of gasoline-alcohol blend -- Requirements -- Reports. History: Repealed 1990 Ky. Acts ch. 98, sec. 15, effective July 13, 1990. -- Created 1986 Ky. Acts ch. 174, sec. 10, effective July 1, 1986.

Notes of Decisions

Cited in 1 case, 1993–1993 · leading case: Revenue Cabinet v. CSC Oil Co., 851 S.W.2d 497 (Ky. Ct. App. 1993).

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Revenue Cabinet v. CSC Oil Co., 851 S.W.2d 497 (Ky. Ct. App. 1993). · cites it 12× “The court held unconstitutional Kentucky’s fuel-grade alcohol tax credit statute, KRS 138.221, and remanded the case to the board to make findings respecting the amounts, if any, appellees are entitled to recover as refunds.”

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