Kentucky Code § KRS 247.910

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For purposes of KRS 247.900 to 247.920: (1) "Alcohol production facility" shall mean and include any property or any facility which is not fueled by petroleum but fueled by Kentucky coal, or in the process of converting to the use of coal with the completion date to be in two (2) years or less, and designed, installed, or constructed as a component part of any commercial or industrial premises for the primary purpose of producing ethanol derived from agricultural products or by-products for use as a motor fuel; (2) "Gasohol" means a fuel containing a mixture of gasoline and at least ten percent (10%) ethanol which is at least one hundred ninety -eight (198) proof for use in motor vehicles; (3) "Alcohol production tax exemption certificate" shall mean that certificate issued by the Department of Revenue pursuant to KRS 247.920; and (4) "Ethanol" means ethyl alcohol produced from grain or other agricultural products or by-products for use as a motor fuel.

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