RELATES TO: KRS 138.463, 281.615, 281.626, 281.650, 281.655, 1998 Ky. Acts ch. 166
NECESSITY, FUNCTION, AND CONFORMITY: KRS 281.600 and 1998 Ky. Acts ch. 166, sec. 5 requires the department to promulgate administrative regulations for the collection of usage taxes on a loaner vehicle and application for a U-drive-it permit. This administrative regulation establishes the procedure and designates the forms for an applicant or motor vehicle dealer to apply for a U-drive-it permit.
Section 1.(1) The application for a permit to engage in the business of U-drive-it as defined by KRS 281.014(4) or for the annual renewal of the permit shall be made on Transportation Cabinet form TC 95-16, "Application for U-drive-it".(2) A motor vehicle dealer who applies for a U-drive-it permit or annual permit renewal in order to pay usage tax on a loaner motor vehicle pursuant to KRS 138.463 shall provide the information required by Section 1(2) of 1998 Ky. Acts ch. 166 on Transportation Cabinet form TC 95-16-L, "Application for U-drive-it - Loaner".(3) The application or renewal application fee established by KRS 281.620(2) made by check or money order shall be made payable to "Kentucky State Treasurer." Section 2. An application which is protested or which is brought into question by the cabinet shall be set for a hearing pursuant to 601 KAR 1:030.Section 3. Material Incorporated by Reference. (1) The following material is incorporated by reference in this administrative regulation: (a) Transportation Cabinet form TC 95-16, "Application for U-drive-it", November 1993 edition; and(b) Transportation Cabinet form TC 95-16-L, "Application for U-drive-it - Loaner", July 1998 edition.(2) Copies of the material incorporated by reference may be inspected, copied, or obtained at the Division of Motor Carriers, Third Floor, State Office Building, 501 High Street, Frankfort, Kentucky 40622. The mailing address is Division of Motor Carriers, Qualification/Permit Branch, P.O. Box 2007, Frankfort, Kentucky 40602. The hours of operation are 8 a.m. to 4:30 p.m. on weekdays. The telephone number is (502) 564-4540.13 Ky.R. 1334; eff. 2-10-1987; 16 Ky.R. 1411; eff. 3-8-1990; 25 Ky.R. 420; 1039; eff. 11-20-1998; Crt eff. 9-9-2019.STATUTORY AUTHORITY: KRS 281.600, 1998 Ky. Acts ch. 166, sec. 5