Kentucky Revised Statutes
Ky. Rev. Stat. § 138.565 (2026)
Repealed, 1988
✓ current as of May 2026
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Catchline at repeal: Tax on special fuels -- Allowances -- Limitation on supplemental highway user motor fuel tax on special fuels. History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 15, effective July 1, 1986. -- Amended 1980 Ky. Acts ch. 218, sec. 4, effective July 1, 1980, -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 6, sec. 2. -- Amended 1972 Ky. Acts ch. 61, sec. 5. -- Amended 1962 Ky. Acts ch. 203, sec. 6. -- Amended 1960 Ky. Acts ch. 186, Art. IV, sec. 4. -- Amended 1958 Ky. Acts ch. 70, sec. 2. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 2. -- Created 1952 Ky. Acts ch. 191, sec. 2.
Notes of Decisions
Cited in 8
cases, 1957–1987 · leading case: Dalton v. State Prop. & Bldgs. Comm'n, 304 S.W.2d 342 (Ky. Ct. App. 1957).
Dalton v. State Prop. & Bldgs. Comm'n, 304 S.W.2d 342 (Ky. Ct. App. 1957). “" Subsection (4) provides that two-sevenths of *353 the amounts received from the taxes paid under subsection (1) shall likewise be set aside for rural and secondary roads and for no other purpose.”
Dep't of Revenue v. Jack Cole Co., 474 S.W.2d 70 (Ky. Ct. App. 1971). “These taxes were paid under written protest, appellees claiming that KRS 138.565(1) were unconstitutional to the extent they taxed fuel burned outside the State of Kentucky.”
Dep't of Revenue v. Greyhound Corp., 321 S.W.2d 60 (Ky. Ct. App. 1959). “The statute, KRS 138.565(1), is as follows: “An excise tax of seven cents per gallon is hereby levied and shall be paid by the special fuels dealer to the department on all taxable special fuels delivered to the licensed special fuels user-seller, or used by the special fuels…”
Commonwealth, Dep't of Revenue v. Ashland Oil & Refining Co., 449 S.W.2d 904 (Ky. Ct. App. 1970). “KRS 138.565(1) in pertinent part reads: “An excise tax of seven cents per gallon is hereby levied and shall be paid by the special fuels dealer to the department *905 on all taxable special fuels * * * withdrawn by the special fuels dealer to propel any motor vehicles on the…”
Commonwealth, Transp. Cabinet v. Tony Brewer Trucking, Inc., 734 S.W.2d 486 (Ky. Ct. App. 1987). “The Circuit Court concurred with appel-lee, and also pointed out that the Board of Tax Appeals’ ruling was tantamount to ignoring the existence of another statute, KRS 138.565. The court did not elaborate on the statement.”
Dep't of Revenue v. Ashland Oil & Refining Co., 461 S.W.2d 363 (Ky. Ct. App. 1970). “KRS 138.565 levies an excise tax of seven cents per gallon on “special fuels” (principally Diesel oil).”
Bowling Green-Warren Cnty. Airport Bd. v. Bridges Aircraft Sales & Serv., Inc., 460 S.W.2d 18 (Ky. Ct. App. 1970). “220 and KRS 138.565, or runs afoul of Kentucky Constitution Section 230.”
Texaco, Inc. v. John Martin, Distrib., Inc., 472 S.W.2d 674 (Ky. Ct. App. 1971). “) In 1965 the Department of Revenue assessed and collected from plaintiff approximately $19,000, representing a seven-cent-per-gallon tax upon roughly 280,000 gallons delivered to defendant upon which taxes had not been paid.”
— Ky. Rev. Stat. § 138.565(1) — 6 cases
Dalton v. State Prop. & Bldgs. Comm'n, 304 S.W.2d 342 (Ky. Ct. App. 1957). “" Subsection (4) provides that two-sevenths of *353 the amounts received from the taxes paid under subsection (1) shall likewise be set aside for rural and secondary roads and for no other purpose.”
Dep't of Revenue v. Jack Cole Co., 474 S.W.2d 70 (Ky. Ct. App. 1971). “These taxes were paid under written protest, appellees claiming that KRS 138.565(1) were unconstitutional to the extent they taxed fuel burned outside the State of Kentucky.”
Dep't of Revenue v. Greyhound Corp., 321 S.W.2d 60 (Ky. Ct. App. 1959). “The statute, KRS 138.565(1), is as follows: “An excise tax of seven cents per gallon is hereby levied and shall be paid by the special fuels dealer to the department on all taxable special fuels delivered to the licensed special fuels user-seller, or used by the special fuels…”
Commonwealth, Dep't of Revenue v. Ashland Oil & Refining Co., 449 S.W.2d 904 (Ky. Ct. App. 1970). “KRS 138.565(1) in pertinent part reads: “An excise tax of seven cents per gallon is hereby levied and shall be paid by the special fuels dealer to the department *905 on all taxable special fuels * * * withdrawn by the special fuels dealer to propel any motor vehicles on the…”
Dep't of Revenue v. Ashland Oil & Refining Co., 461 S.W.2d 363 (Ky. Ct. App. 1970). “KRS 138.565 levies an excise tax of seven cents per gallon on “special fuels” (principally Diesel oil).”
— Ky. Rev. Stat. § 138.565(a) — 1 case
Texaco, Inc. v. John Martin, Distrib., Inc., 472 S.W.2d 674 (Ky. Ct. App. 1971). “) In 1965 the Department of Revenue assessed and collected from plaintiff approximately $19,000, representing a seven-cent-per-gallon tax upon roughly 280,000 gallons delivered to defendant upon which taxes had not been paid.”
— Ky. Rev. Stat. § 138.565(b) — 1 case
Texaco, Inc. v. John Martin, Distrib., Inc., 472 S.W.2d 674 (Ky. Ct. App. 1971). “) In 1965 the Department of Revenue assessed and collected from plaintiff approximately $19,000, representing a seven-cent-per-gallon tax upon roughly 280,000 gallons delivered to defendant upon which taxes had not been paid.”
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