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Kentucky Revised Statutes (Last Updated: May 10, 2014) |
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TITLE XI. REVENUE AND TAXATION |
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CHAPTER 138. EXCISE TAXES |
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Motor Vehicle Usage |
| 450. Definitions for KRS 138.455 to 138.470. |
| 455. Construction of KRS 138.450 to 138.470. |
| 460. Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds. |
| 4602. Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014. |
| 4603. Determination of motor vehicle retail price for sales on or after July 1, 2014. |
| 4605. Taxes on loaner or rental motor vehicles. |
| 462. Definitions for KRS 138.463 and 138.4631. |
| 463. Collection of U-Drive-It tax. |
| 4631. Estimated assessment, plus penalty and interest, against holders of U-Drive-It permits and against dealers with loaner motor vehicles for failure or refusal to pay tax. |
| 464. Weekly report to department -- Daily deposit in state depository. |
| 465. Individual seller to deliver registration certificate with assignment form to county clerk. |
| 470. Exemptions from tax. |