Ky. Rev. Stat. » Chapter 138
Kentucky Revised Statutes

Ky. Rev. Stat. § 138.560 (2026)

Repealed, 1988

✓ current as of May 2026
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Catchline at repeal: Definitions for KRS 138.560 to 138.640. History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1962 Ky. Acts ch. 203, sec. 5. -- Amended 1960 Ky. Acts ch. 176, sec. 1. - - Amended 1958 Ky. Acts ch. 70, sec. 1. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 1. -- Created 1952 Ky. Acts ch. 191, sec. 1.

Notes of Decisions
Cited in 3 cases, 1959–1970 · leading case: Dep't of Revenue v. Greyhound Corp., 321 S.W.2d 60 (Ky. Ct. App. 1959).
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Dep't of Revenue v. Greyhound Corp., 321 S.W.2d 60 (Ky. Ct. App. 1959). · cites it 2× “Some of the fuel is then sold by Greyhound to other users (who constitute “special fuels user-sellers” under KRS 138.560 and 138.565), and Greyhound pays the tax upon delivery to those users.”
Commonwealth, Dep't of Revenue v. Ashland Oil & Refining Co., 449 S.W.2d 904 (Ky. Ct. App. 1970). · cites it 4× “The significance of the nature of the use as gauging the impact of the tax is re-emphasized in that statute by repeating the language found in the definition (KRS 138.560(3)) and adding the words identifying public highways as those “either within or without this state”.”
Dep't of Revenue v. Ashland Oil & Refining Co., 461 S.W.2d 363 (Ky. Ct. App. 1970). · cites it 2× “” (KRS 138.560 (6)) The tax must be paid by the special fuels dealer on: “ * * * all special fuels delivered to any person engaged in the business of selling special fuels for use in motor vehicles except when such deliveries are made to another licensed special fuels dealer.”
— Ky. Rev. Stat. § 138.560(3) — 2 cases
Commonwealth, Dep't of Revenue v. Ashland Oil & Refining Co., 449 S.W.2d 904 (Ky. Ct. App. 1970). “The significance of the nature of the use as gauging the impact of the tax is re-emphasized in that statute by repeating the language found in the definition (KRS 138.560(3)) and adding the words identifying public highways as those “either within or without this state”.”
Dep't of Revenue v. Ashland Oil & Refining Co., 461 S.W.2d 363 (Ky. Ct. App. 1970). “” (KRS 138.560 (6)) The tax must be paid by the special fuels dealer on: “ * * * all special fuels delivered to any person engaged in the business of selling special fuels for use in motor vehicles except when such deliveries are made to another licensed special fuels dealer.”
— Ky. Rev. Stat. § 138.560(7) — 1 case
Dep't of Revenue v. Greyhound Corp., 321 S.W.2d 60 (Ky. Ct. App. 1959). “Some of the fuel is then sold by Greyhound to other users (who constitute “special fuels user-sellers” under KRS 138.560 and 138.565), and Greyhound pays the tax upon delivery to those users.”
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