MOTOR VEHICLE USAGE
- Section 138.450 - Definitions for KRS 138.455 to 138.470
- Section 138.455 - Construction of KRS 138.450 to 138.470
- Section 138.460 - Motor vehicle usage tax - Imposition - Rate - Collection - Refunds
- Section 138.4602 - Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014
- Section 138.4603 - Determination of motor vehicle retail price for sales on or after July 1, 2014
- Section 138.4605 - Taxes on loaner or rental motor vehicles
- Section 138.462 - Definitions for KRS 138.463 and 138.4631
- Section 138.463 - Collection of U-Drive-It tax
- Section 138.4631 - 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
- Section 138.464 - Weekly report to department - Daily deposit in state depository
- Section 138.465 - Individual seller to deliver registration certificate with assignment form to county clerk
- Section 138.470 - Exemptions from tax
- Section 138.472 - [Effective Until 8/1/2024] Definitions for section - Taxes on motor vehicles provided for sharing or rent
- Section 138.472 - [Effective 8/1/2024] Definitions for section - Taxes on motor vehicles provided for sharing or rent
- Section 138.475 - [Effective Until 1/1/2025] Definitions for section - Ownership fees for electric vehicles
- Section 138.475 - [Effective 1/1/2025] Definitions for section - Ownership fees for electric vehicles
- Section 138.477 - Definitions for section - Taxes on electric vehicle power - Imposition - Collection - Penalties - Administrative regulations