Kentucky licenses anyone who receives, sells, stores, or distributes gasoline or special fuel through the Department of Revenue, and the license is conditioned on a motor fuels bond filed on form 72A301. The Department sets the amount — we issue it at a flat 3% with no credit check.
















No underwriting queue for the standard motor fuels bond — enter your amount, pay, and file form 72A301 with the Department of Revenue. Here is the whole thing:
Your business details, the bond amount the Department set, and the effective date — that is the entire application.
No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
Submit the executed bond on form 72A301 with your motor fuels license registration (form 72A300). Wet-ink originals mailed whenever the Department insists.
Bond amount × 3% = your premium, one-time, $275 minimum. Enter the figure on your Department of Revenue notice and the premium updates.
Kentucky requires a license to refine, produce, blend, receive, sell, store, transport, or distribute gasoline or special fuel, and the license is conditioned on a motor fuels bond under KRS 138.310. The bond is filed on Department of Revenue form 72A301 as a financial guarantee of the fuel tax you collect or owe.
It is a three-party arrangement: you (the principal), the surety carrier, and the Commonwealth of Kentucky (the obligee). If a dealer fails to remit the motor fuels tax, the Department can recover against the bond — and if the surety pays, you repay the surety.
The amount is set by the Department of Revenue, generally from your estimated tax liability for the reporting period. The bond is cancelable on 60 days’ written notice under KRS 138.330, and a lapse can cancel your license under KRS 138.340 — so we track it and notify you ahead of any renewal.
Submit the application with the bond amount the Department of Revenue set — the executed bond is generated instantly, ready to file on form 72A301.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
Five-minute application, flat 3%, $275 minimum. Enter the amount the Department required and file form 72A301 the same day.