Kentucky Revised Statutes

Ky. Rev. Stat. § 138.341 (2026)

Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to

✓ current as of May 2026

Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

receive refund. (1) When gasoline or special fuel on which the tax has been paid pursuant to the provisions of KRS 138.210 to 138.340 has been used for the purpose of operating any aircraft engaged in the transportation of persons or property, the purchaser of the liquid fuel so used shall be reimbursed for the tax paid. No tax shall be refunded except that paid upon the fuel used exclusively in aircraft motors. (2) No person shall be entitled to a refund hereunder unless he shall have first filed with the Department of Revenue a bond with approved surety in an amount of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) to be determined by the Department of Revenue, conditioned upon faithful compliance with this section and KRS 138.342 and upon the payment to the Commonwealth of any refunds to which he was not entitled. (3) The right to receive any refund pursuant to subsection (1) of this section shall be assignable by the purchaser to the seller of the gasoline or special fuel if the seller has posted a bond with the department and the aviation gasoline or special fuel purchased by the assignor is delivered directly into the fuel tank of aircraft owned or operated by him or his authorized agent. Any assignment shall be evidenced by noting upon the face and all copies of the retail sale invoice the following: "TAX REFUND ASSIGNED TO SELLER. Signed: (Purchaser or Agent.)" Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 369, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 98, sec. 6, effective July 13, 1990; and sec. 6, subsec. 1, effective January 1, 1991. -- Amended 1988 Ky. Acts ch. 285, sec. 15, effective August 1, 1988. -- Amended 1948 Ky. Acts ch. 94, sec. 1. -- Amended 1946 Ky. Acts ch. 246, sec. 1. -- Created 1942 Ky. Acts ch. 157, secs. 1, 2, and 4. Formerly codified as KRS 138.345.

Notes of Decisions

Cited in 3 cases, 1957–1981 · leading case: Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc., 551 S.W.2d 236 (Ky. 1977).

Sort: Relevance Newest Treatment

Commonwealth ex rel. Ross v. Lee's Ford Dock, Inc., 551 S.W.2d 236 (Ky. 1977). · cites it 3× “” KRS 138.341 authorizes a 95% refund of the gasoline tax to the purchaser of gasoline used to operate aircraft.”

Dalton v. State Prop. & Bldgs. Comm'n, 304 S.W.2d 342 (Ky. Ct. App. 1957). · cites it 2× “[2] The bond proposition was rejected at the election. [3] The circuit court held the Act permits the matching of federal funds on either a nine to one basis or any other ratio.”

Genex/London, Inc. v. Kentucky Bd. of Tax Appeals, 622 S.W.2d 499 (Ky. 1981). “(2) The storage, use, or other consumption in this state of gasoline or special fuels on which the tax under KRS chapter 138 has been paid and which is not subject to refund under KRS 138.341, 138.344, 279.200, or 279.530 shall not be subject to the use tax.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.