Kentucky Form 72A135, Application for Kentucky Motor Fuels Tax Refund Permit, is used to request a permit for agricultural gasoline, agricultural special fuels, or other nonhighway special fuels under Kentucky’s motor fuels tax refund provisions. Individuals and businesses use the application to describe their operations, identify the fuel they intend to use, and provide information about their vehicles, equipment, storage tanks, and fuel suppliers. The form also collects personal and business identification details, Kentucky tax account numbers, and information about the applicant’s most recent Kentucky income tax filing. Applicants can indicate that they are requesting a new permit, a duplicate, or a change to an existing permit. This is a permit application rather than a calculation of a specific refund payment: it asks for estimated annual fuel usage but does not calculate a dollar refund. Completing it accurately matters because the Department of Revenue checks certain information against its income tax records, and the applicant must certify the accuracy of the application, report subsequent changes, and acknowledge penalties for false statements or prohibited fuel use. This guide covers the April 2021 revision.
How To File Form 72A135
Where To Submit the Application
Mail the completed and signed application to:
Kentucky Department of Revenue
Motor Fuels Tax Compliance Section
Station 63
P.O. Box 1303
Frankfort, Kentucky 40602-1303
The application lists (502) 564-3853 for telephone inquiries and (502) 564-2906 as the fax number. Its filing instructions direct applicants to submit the application by mail; listing a fax number does not, by itself, establish fax filing as an approved alternative.
The form does not direct you to attach it to an income tax return. Submit both pages, together with any additional equipment-list pages needed to complete your answers.
As general filing guidance, confirm the current form version and mailing details before submitting, and retain a copy of everything you send.
Information To Prepare
Gather the following before starting:
- Your identifying information, daytime telephone number, and email address.
- Business name and federal employer identification number, if applicable.
- Your current refund permit number if requesting a duplicate or change.
- A description of your business or other fuel-using activity.
- Agricultural acreage information, if applying for an agricultural permit.
- Counts of licensed gasoline and diesel vehicles you own or operate.
- Information about where you buy fuel for licensed vehicles.
- A detailed inventory of unlicensed vehicles and equipment using refund fuel.
- Estimated annual refund-fuel usage in gallons.
- Storage tank capacities, locations, fuel types, and highway or nonhighway uses.
- The name and address of your licensed wholesale fuel supplier.
- Any assigned Kentucky tax account numbers requested on the form.
- Your immediately preceding Kentucky income tax return or the information needed to explain why one was not filed.
These records help you complete the application; the form does not generally require you to attach all of them.
How To Complete Form 72A135
Type your answers or print legibly. The application requires an answer to every question, subject to its conditional instructions. Where a question does not apply, a clear “Not applicable” notation can help distinguish an inapplicable item from an overlooked answer. Use zero where the correct numerical answer is zero.
Application Type and Applicant Information
Department Use Only: Permit Number and EF DT
Leave the entire department-use area blank. The permit number and the field labeled “EF DT” in this box are for the Department of Revenue, not the applicant.
New Application Checkbox
Select this option when applying for a new motor fuels tax refund permit.
Duplicate Checkbox
Select this option when requesting a duplicate of an existing permit. Also enter your current permit number in the separate applicant field.
Change Checkbox
Select this option when submitting changes to information associated with an existing permit. Include the current permit number.
Current Permit Number
Enter your existing permit number if you checked “Duplicate” or “Change.” This field is separate from the department-use permit number box at the top.
Applicant’s Full Name
Enter the full name of the person applying. Provide the business name separately where applicable.
Social Security Number
Enter the applicant’s Social Security number in the designated field. Check the digits carefully, particularly because the application later asks whether your income tax return used the same identifying information.
Driver’s License Number
Enter the applicant’s driver’s license number.
Business Name
If the application relates to a business, enter its name. Otherwise, indicate that the field does not apply.
FEIN
For a business application, enter the business’s federal employer identification number. Do not substitute a Kentucky tax account number.
Mailing Address: Street or P.O. Box
Enter the street mailing address or post office box where you receive correspondence.
Mailing Address: City
Enter the city for that mailing address.
Mailing Address: County
Enter the county associated with the mailing address. This is a separate field from the city.
Mailing Address: State
Enter the state for the mailing address.
Mailing Address: ZIP Code
Enter the mailing address’s ZIP code.
Daytime Telephone Number
Provide a telephone number, including the area code, where you can be reached during the day.
Email Address
Enter an email address that you monitor for correspondence.
Fuel Categories and Business Activities
Line 1: Fuel Types Requested
Check each fuel category for which you are requesting a refund permit:
- Agricultural Gasoline: Select this category for gasoline used in the agricultural activity covered by your application.
- Agricultural Special Fuels: Select this category for special fuels used in your agricultural activity. The form identifies diesel as special fuel in its equipment and usage fields.
- Other Nonhighway Special Fuels: Select this category for special fuels used in a nonhighway activity other than agriculture.
Make sure your selections agree with the operations, equipment, and estimated fuel usage reported elsewhere on the application.
Line 2: Business or Activity Category
Check the category or categories that describe the activity in which you will use refund fuel:
- Agricultural: For agricultural operations.
- Mining: For mining operations.
- Manufacturing: For manufacturing operations.
- Commercial Heating: For commercial heating use.
- Other: For an activity not covered by the listed categories.
Your selection identifies the activity; it does not replace the written description requested immediately below it.
Line 2: Brief Description Checkbox and Explanation
Use the brief-description checkbox and accompanying space to identify and explain your activity. Describe what the operation does and how it will use the fuel, rather than simply repeating the category name.
Line 2: Agricultural Acreage
If you are applying for an agricultural permit, enter the total acres you own, lease, or rent for agricultural purposes. Combine the applicable acreage without counting the same land more than once. This field is conditional on an agricultural application.
Licensed Vehicles and Their Fuel Supply
Line 3a: Licensed Gasoline Vehicles
Enter the number of licensed motor vehicles you own or operate that use gasoline. Count vehicles, not gallons or pieces of unlicensed equipment. Enter zero if you have none.
Line 3b: Licensed Diesel Vehicles
Enter the number of licensed motor vehicles you own or operate that use diesel fuel. Enter zero if you have none.
Line 3c: Fuel Purchase Locations for Licensed Vehicles
If you reported vehicles on line 3a or 3b, explain where you purchase their fuel. Identify the supplier or purchasing location clearly enough to describe the source of fuel for those licensed vehicles.
If both vehicle counts are zero, indicate that this question does not apply.
Line 4a: Storage for Licensed-Vehicle Fuel
Check “Yes” if you also maintain a storage tank containing motor fuel intended for licensed vehicles. Check “No” if you do not.
This question concerns licensed-vehicle fuel storage; line 7 requires a broader inventory of tanks used to supply all vehicles or equipment.
Line 4b: Fuel Type in Licensed-Vehicle Storage
If you answered “Yes” on line 4a, select:
- Gasoline if the stored fuel is gasoline.
- Special Fuels if the stored fuel is special fuel.
- Both if you maintain storage for both fuel types.
If line 4a is “No,” this follow-up does not apply.
Line 4: Warning About Refund Fuel
Do not use refund fuel in licensed vehicles. The application warns that this use can result in criminal penalties.
Unlicensed Vehicles, Equipment, and Annual Fuel Estimates
Line 5: Detailed Equipment Inventory
Identify every unlicensed vehicle and piece of equipment in which you will use refund motor fuel. Separate the inventory by fuel type using lines 5a and 5b.
Provide enough detail to distinguish the equipment rather than using only a broad description such as “machinery.” Attach a separate sheet if the available space is insufficient.
Line 5a: Gasoline-Powered Vehicles and Equipment
List all unlicensed vehicles and equipment that will use refund gasoline. Do not include the licensed vehicles reported on line 3a.
Line 5b: Special-Fuel Vehicles and Equipment
List all unlicensed vehicles and equipment that will use refund special fuel, identified here as diesel. Keep this inventory separate from the gasoline list.
Line 6: Estimated Annual Agricultural Gasoline Gallons
Enter the number of gallons of refund agricultural gasoline you expect to use in one year. Report gallons, not fuel costs or an estimated tax refund.
As general preparation guidance, prior usage records or expected equipment use can help you make a reasonable estimate.
Line 6: Estimated Annual Special-Fuel Gallons
Enter the estimated yearly gallons of refund special fuel, identified as diesel. Keep this estimate separate from agricultural gasoline and make sure it reasonably reflects the activity and equipment you listed.
The form provides no formula for these estimates and does not ask you to calculate a combined dollar refund.
Storage Tank Inventory and Marking
Line 7: All Storage Tanks
List each portable or stationary tank you maintain for gasoline or special fuels used in vehicles or equipment. Include tanks supplying highway use as well as tanks supplying nonhighway use; this inventory is not limited to refund-fuel tanks.
Use one row per tank and complete all four columns. The table has four entry rows. If you need more space, a clearly labeled continuation sheet using the same columns is a practical way to provide a complete inventory.
Line 7: Type Fuel Column
Identify the fuel stored in each tank as gasoline or special fuel, as applicable.
Line 7: Tank Size Column
Enter each tank’s capacity in gallons. Report the tank’s size, not its current contents or annual fuel throughput.
Line 7: Tank Location Column
Provide the street or road, city, county, and state for each tank’s location. Include portable tanks rather than omitting them because they can be moved.
Line 7: Highway or Nonhighway Use Column
State whether the fuel in each tank is used for highway or nonhighway purposes. Make sure this designation agrees with your licensed-vehicle storage answers and equipment inventory.
Line 8: Required Refund-Fuel Tank Markings
Check “Yes” only if all refund-fuel storage tanks are clearly marked with one of the required labels: “Refund Motor Fuel” or “Off Road Fuel.” Check “No” if they are not all properly marked.
Portable refund-fuel tanks must also carry a clear marking. These exact labels matter because this question concerns the required wording displayed on the tanks.
Licensed Fuel Distributor
Line 9: Distributor Name and Address
Enter the name and address of the licensed distributor or wholesale supplier that currently delivers, or will deliver, your refund motor fuel.
Identify the delivering supplier, not merely a fuel brand. Include a complete address so the distributor can be identified.
Kentucky Tax Account Numbers
Line 10: Assigned Kentucky Accounts
Provide any Kentucky account numbers assigned to you for the six tax types listed. These are account identifiers, not tax balances or payment amounts. If no account has been assigned for a category, indicate that clearly rather than inventing a number.
Line 10: Corporation Income Tax
Enter your assigned Kentucky corporation income tax account number, if applicable.
Line 10: Withholding Tax
Enter your assigned Kentucky withholding tax account number, if applicable.
Line 10: Sales and Use Tax
Enter your assigned Kentucky sales and use tax account number, if applicable.
Line 10: Unemployment Insurance
Enter your assigned Kentucky unemployment insurance account number, if applicable.
Line 10: Coal Severance Tax
Enter your assigned Kentucky coal severance tax account number, if applicable.
Line 10: Kentucky Highway Users (KYU)
Enter your assigned Kentucky Highway Users account number, if applicable. Do not enter your motor fuels tax refund permit number in this field.
Previous Kentucky Income Tax Filing
Line 11a: Prior-Year Kentucky Income Tax Return
Check “Yes” if you filed a Kentucky income tax return for the immediately preceding calendar year or fiscal year, whichever applies to your filing period. Check “No” if you did not.
Line 11b: Explanation for Not Filing
If line 11a is “No,” explain why you did not file that return. Give the actual reason that applies to your circumstances. If line 11a is “Yes,” this explanation is not required.
Line 11c: Matching Name and Taxpayer Identification Number
If line 11a is “Yes,” compare the name and Social Security number or FEIN on that return with the information on the first page of this application.
Check “Yes” if the applicable name and identification number match. Check “No” if they do not. If you did not file a return, this conditional question does not apply.
Line 11d: Different Filing Name or Identification Number
If line 11c is “No,” explain the difference and provide both the name and the Social Security number or FEIN under which the return was filed.
The Department of Revenue will compare the answers on lines 11a through 11d with its income tax records, so review these details carefully.
Applicant Certification and Signature
Read the certification before signing. It covers both the accuracy of the application and obligations that continue after submission.
Certification: Accuracy of Information
By signing, you affirm that the information you supplied is accurate and truthful to the best of your knowledge and belief. Review any continuation sheets along with the application.
Certification: Reporting Changes Within 10 Days
You agree to notify the Department of Revenue within 10 days of any change to information provided on the application. Failure to report changes may lead to cancellation of the permit.
Certification: False Information and Highway Fuel Use
You acknowledge that false information on the application or highway use of refund fuel can expose you to civil and criminal penalties.
Applicant’s Printed Name
Print the applicant’s name clearly in the certification area. This field is required separately from the applicant name on the first page.
Applicant’s Signature
Sign the application in the designated space to certify the information and acknowledge the stated obligations.
Date of Application
Enter the date you sign and complete the application.
Final Review Before Filing
Before mailing Form 72A135, verify that:
- You completed both pages legibly and addressed every applicable question.
- You left the department-use permit number and EF DT fields blank.
- You selected the appropriate application type and supplied your existing permit number for a duplicate or change.
- Your name, identification numbers, mailing address, and contact details are accurate.
- Your fuel categories agree with your described activities and equipment.
- You entered agricultural acreage if requesting an agricultural permit.
- Your licensed-vehicle counts and fuel-source information are complete.
- You answered the licensed-vehicle storage questions correctly.
- You listed all unlicensed vehicles and equipment using refund fuel, including any necessary continuation sheet.
- Your annual usage estimates are stated in gallons and separated by fuel type.
- You listed every relevant stationary and portable storage tank, with its capacity, location, fuel type, and use.
- Your tank-marking answer accurately reflects whether all refund tanks carry a required label.
- You supplied your licensed wholesale distributor’s name and address.
- You entered assigned Kentucky tax account numbers in the correct fields.
- Your prior-year income tax answers are accurate and include any required explanations.
- You understand the 10-day change-reporting obligation and the penalties for false information or prohibited fuel use.
- You printed your name, signed, and dated the application.
- You retained a copy and addressed the submission to the Motor Fuels Tax Compliance Section.