Form 72A073 is the Kentucky Department of Revenue application used by transportation organizations seeking approval to receive a refund of tax paid on motor fuels consumed by qualifying operations. The form is designed for city and suburban bus companies, nonprofit bus companies, senior citizen transportation organizations, and taxicab companies that use motor fuels in eligible transportation services.
The application collects detailed information about the applicant’s business structure, transportation activities, fuel usage, ownership, vehicle operations, record locations, and eligibility details. It also requires information about the organization’s officers, partners, or owners and must be supported by a corporate surety bond using Form 72A071.
Completing this application accurately allows the Kentucky Department of Revenue to review whether the applicant qualifies for the motor fuel tax refund program. The applicant must certify that the information provided is true and correct to the best of their knowledge before submitting the form.
How To File Form 72A073
Form 72A073 must be mailed to:
Motor Fuels Tax Compliance Section
Department of Revenue
P.O. Box 1303
Frankfort, Kentucky 40602-1303
Before completing the application, gather the following information:
- Business legal name and DBA name.
- Mailing and physical addresses.
- Contact information.
- Federal Employer Identification Number.
- Organization type.
- Number of vehicles operated.
- Fuel usage information.
- Ownership details.
- Names and addresses of partners or principal officers.
- Required corporate surety bond information.
The application must be accompanied by a corporate surety bond, Form 72A071.
How To Complete Form 72A073
Applicant Information
Name
Enter the legal name of the organization applying for approval to receive the motor fuel tax refund.
DBA
Enter the business name used by the organization if it operates under a name different from its legal name.
Street Address
Provide the physical street address of the applicant’s business location.
City
Enter the city where the business is located.
State
Provide the state of the business location.
ZIP Code
Enter the ZIP code for the business address.
Telephone Number
Provide a daytime telephone number, including the area code, where the applicant can be contacted.
E-Mail Address
Enter an email address for communication regarding the application.
Federal Employer ID Number
Enter the organization’s Federal Employer Identification Number.
Organization Type
Type Of Organization
Select the category that best describes the applicant:
- City and suburban bus company.
- Nonprofit bus company.
- Senior citizen transportation organization.
- Taxicab company.
Taxicab Certificate Number
If the applicant is a taxicab company, provide the number shown on the applicable certificate.
Number Of Vehicles Operated
Enter the total number of vehicles operated by the organization.
Title III Funds Of The Older Americans Act
Indicate whether the organization uses Title III funds of the Older Americans Act when providing transportation services. Select Yes or No.
Business Records And Fuel Information
Address Where Records Are Available For Audit
Enter the location where the organization’s records can be reviewed during an audit. Include the street address, city, county, state, and ZIP code.
Number Of Gallons Of Motor Fuels Used In Previous 12-Month Period
Enter the total gallons of motor fuel consumed during the previous 12-month period.
Bulk Storage Facilities
Indicate whether the company has bulk motor fuel storage facilities. Select Yes or No.
City Of Operation
Enter the city where the transportation services are operated.
Licensing And Ownership Information
Suspended Or Revoked Kentucky License
Indicate whether the applicant has ever had a license suspended or revoked by the Commonwealth of Kentucky. Select Yes or No. If Yes, attach a detailed explanation.
Type Of Ownership
Select the organization’s ownership structure:
- Individual.
- Partnership.
- Corporation.
- Limited Liability Corporation.
- Limited Liability Partnership.
- Other.
If selecting Other, provide a description.
Partners And Principal Officers
This section requires ownership information for partnerships and corporations.
Name
Enter the name of each partner or principal officer.
Title
Provide the person’s official title or position.
Address
Enter the address for each listed partner or principal officer.
FEIN Or SSN
Provide the Federal Employer Identification Number or Social Security number requested for each listed individual.
Additional names may be included if needed by attaching a separate list.
Certification And Signature
Certification Statement
The applicant certifies under penalties of perjury that the application is submitted in good faith and that the answers provided are true and correct to the best of their knowledge and belief.
Signature Of Applicant
The authorized applicant must sign the form.
Print Name
Enter the printed name of the person signing the application.
Title
Provide the signer’s title or position within the organization.
Date Of Application
Enter the date the application is completed and signed.
Final Review Before Filing
Before submitting Form 72A073, verify that:
- The applicant name and DBA are correct.
- Contact information is complete.
- The Federal Employer ID Number is accurate.
- The correct organization type is selected.
- Vehicle and fuel usage information is reported correctly.
- The audit record location is provided.
- Ownership details are complete.
- Partner or officer information is included where required.
- Any required explanations are attached.
- Form 72A071 corporate surety bond is included.
- The authorized applicant signs and dates the application.
- The completed form is mailed to the Motor Fuels Tax Compliance Section.
A complete and accurate Form 72A073 helps qualifying transportation organizations apply for approval to receive Kentucky motor fuel tax refunds and maintain compliance with state refund requirements.