• Kentucky Statutes
  • Selected Motor Vehicle Laws from Kentucky

  • Public Property and Public Printing

  • Counties, Cities, and Other Local Units

  • Revenue and Taxation

  • Conservation and State Developoment

  • Education

  • Roads, Waterways and Aviation

  • Motor Vehicles

  • Public Health

  • Public Safety and Morals

  • Public Utilities

  • Business and Financial Institution

    • CHAPTER 304- INSURANCE CODE

    • Subtitle 39. Motor Vehicle Reparations Act
  • Occupations and Professions

  • Debtor and Creditor Relations

  • Crimes and Punishments (Criminal Statutes)

  • Kentucky Pental Code

  • Transportation Cabinet - Motor Vehicle Commission

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• Kentucky Regulations
  • TITLE 601 - Transportation Cabinet Department of Vehicle Regulation
    • 601 KAR 9:130. Motor vehicle registration
  • TITLE 602 - Transportation Cabinet Office of Aeronautics 
  • TITLE 603 - Transportation Cabinet Department of Highways
  • TITLE 605 - Transportation Cabinet Motor Vehicle Commission

• Kentucky Web Sites
  • Brief Summaries of Legal Requirements and Driving from Transportation Cabinet
  • Division of Driver's Licensing
    County locations, driving records available on-line, DUI information, directory, commercial drivers licenses, traffic school information, 
  • Division of Motor Carriers - Trucks
  • Department of Insurance
  • Traffic Center (daily road report, etc.)
  • Kentucky State Police
  • Kentucky Transportation Cabinet
    Licenses, forms, maps, etc.
    • Site Index
    • Forms
      • Commercial Driving Licenses
      • Combined Trucking Application/form TC 95-1
      • IFTA information
      • IFTA fuel tax forms
      • Kentucky Intrastate Tax (KIT) form
      • Kentucky Highway Use (KYU) - Kentucky Weight Distance Tax form
      • Registration form for vehicles in Kentucky subject to the weight distance tax (Kentucky
      • Highway Use/form TC95-38) - On-Line
      • TC 95-53, U-Drive-It
  • Oldham County Motor Vehicle Department - Has useful statewide information
  • Ohio River Bridges Project - Louisville/Indiana

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• Other Web Sites 
  • Site to Obtain Motor Vehicle Records Throughout U.S
    • Nationwide Motor Vehicle Records
    • Another Site for Nationwide Motor Vehicle Records
    • GovConnect.com - Motor Vehicle Services By State
  • CarSearch.com 
    Auto buying and insurance information on line: auto leasing; lemon check; used cars;new car prices
  • Crash Test Data on 100s of Vehicles
  • Highway Loss Data Institute
  • Insurance Institute for Highway Safety
  • Kelly Blue Book Prices of Cars - New and Used
  • NHTSA - National Highway Traffic and Safety Administration
  • NHTSA Deskbook for Police Officers - DWI, Crash, etc.
  • Nationwide List of State Departments of Transportation and Motor Vehicles with links to each
  • Yahoo! Autos

• Elsewhere on LouisvilleLaw.com
  • Government
  • Insurance
  • Transportation

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MOTOR VEHICLE USAGE TAX-New Valuation Method

(HB 74)

To See Actual Text of HB 74 (PDF 56KB)

(Effective August 1, 1998) KRS 138.450-138.460, 138.990, 186.190, 186.232 and KRS 190.990 are amended to change the valuation method for valuing motor vehicles for motor vehicle usage tax and provide penalties for abuse. New vehicles will be valued based on the actual selling price as provided in a notarized affidavit signed by both the buyer and seller. If an affidavit is not submitted, 90% of the MSRP will be used. Trade-in credit will not be given. Most used vehicles will be valued based on the total consideration given. Trade-in credit will be allowed. Vehicles entering Kentucky which were previously registered in another state or country by the registrant and vehicles transferred as gifts will be taxed using average trade-in value from the reference manual. The total consideration will be attested to in a notarized affidavit signed by both buyer and seller. In the absence of such an affidavit, "retail price" will be established based on a reference manual prescribed by the Revenue Cabinet.

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Kentucky Motor Vehicle Statutes Links @ LRC 

• TITLE VII - PUBLIC PROPERTY AND PUBLIC PRINTING

  • CHAPTER 56 STATE LANDS AND BUILDINGS

    • 56.850   Regulations for traffic control and parking on state-owned property -- Enforcement powers.

    • 56.990   Penalties.

• TITLE IX - COUNTIES, CITIES, AND OTHER LOCAL UNITS

  • CHAPTER 70 SHERIFFS, CONSTABLES, COUNTY POLICE FORCE, RETIREMENT SYSTEM FOR COUNTY POLICE FORCE, AND GUARDS

    • 70.150   Sheriff to patrol roads -- Record of accidents.

• TITLE XI - REVENUE AND TAXATION

  • CHAPTER 132 LEVY AND ASSESSMENT OF PROPERTY TAXES

    • 132,010   Definitions for chapter

    • 132.020   State ad valorem taxes.

    • 132.200   Property subject to state tax only.

    • 132.227   Situs of vehicle.

    • 132.485   Motor vehicle registration as consent to assess -- Ownership -- Exemptions.

    • 132.487   Centralized ad valorem tax system for all motor vehicles -- General and compensating tax rates -- Access to records -- Property valuation administrator to assess motor vehicles.

    • 132.488   Centralized ad valorem tax system for motorboats -- Access to records.

    • 132.730   Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception.

  • CHAPTER 134 PAYMENT, COLLECTION, AND REFUND OF TAXES

    • .800   County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment.

    • .805   Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles.

    • .810   Date on which taxes become due or delinquent.
    • .815   Payment by clerk -- Report of clerk.
    • .820   Final settlement.

    • .825   Data processing costs for AVIS for ad valorem collections to be paid by Revenue Cabinet.

    • .830   County clerk to collect ad valorem taxes on motorboats.

  • CHAPTER 136 CORPORATION AND UTILITY TAXES

    • .132   Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately.

    • .1873   Taxation of vehicles of system whose route or operation is partly within this state.
    • .1875   Information to be furnished by fleet owner.
    • .1877   Appeal from notice of tentative assessment -- Collection of state taxes -- Aggregate local rate to be set annually -- Distribution -- Effect of appeal on payment of taxes.
    • .990   Penalties.

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  • CHAPTER 138 EXCISE TAXES

    • .210   Definitions for KRS 138.220 to 138.500.
    • .220   State gasoline and special fuel tax -- Supplementary highway user motor fuel tax -- Imposition -- Determination of average wholesale price -- Additional tax or credit for tax-paid inventory.
    • .224   Presumption of taxability.
    • .226   Revenue Cabinet to administer gasoline and special fuel taxes.
    • .227   Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements.
    • .230   Dealer's records.
    • .240   Dealer's reports of gasoline and special fuels received and sold.
    • .250   Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks.
    • .260   Transportation companies' reports.
    • .270   Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when due.
    • .280   Payment of tax.
    • .290   Civil penalties for violation of KRS 138.240 to 138.260.
    • .300   Duty to make returns pay tax and keep and permit examination of records for tax purposes.
    • .310   Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest.
    • .320   Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocation.
    • .321   Denial of license due to previous revocation.
    • .330   Dealer's and transporter's bond.
    • .340   Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation.
    • .341   Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refund.
    • .342   Application for refund -- Investigation and payment -- Effect of false and fraudulent application.
    • .344   Refund of tax paid on fuel used in farm tractors or stationary engines -- Credit in lieu of refund.
    • .345   Refund permit required -- Application for.
    • .346   Bond for refund permit -- Amount.
    • .347   Records of dealers and holders of refund permits.
    • .348   Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premises.
    • .349   Refund invoices, execution of.
    • .351   Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refunds.
    • .353   Assessment for amount erroneously refunded.
    • .354   Revocation of permits and privileges for violations.
    • .355   Proceedings for revocation of license or permit -- Appeal.
    • .358   Home heating, agricultural, nonprofit, or governmental special fuels credit to dealers.
    • .445   Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims.
    • 446   Refund to city and suburban bus companies and taxicab companies -- Bond -- Application -- Audit.
    • .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.
    • .4605   Taxes on loaner 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 cabinet -- Daily deposit in state depository.
    • .465   Individual seller to deliver registration certificate with assignment form to county clerk.
    • .470   Exemptions from tax.
    • .500   Payment of excise tax under protest -- Actions to recover tax paid - Refund.
    • .655   Definitions for KRS 138.660 to 138.7291 and KRS 138.990(14) and (15).
    • .660   Motor fuels tax -- Surtax -- Weight distance tax.
    • .662   Renumbered as KRS 138.446.
    • .665   License for use of public highways -- Exemption.
    • .670   Amount and conditions of bond -- Cabinet may require new bond -- Additional bond -- Release of surety.
    • .675   Cancellation of license -- Precipitation of taxes -- Cancellation of bond.
    • .680   Records required to be kept.
    • .685   Quarterly returns to be filed -- Remittance.
    • .690   Computation of tax.
    • .695   Credits for payment of gasoline tax -- Records.
    • .705   Audit of licensee's records -- Erroneous credits -- Refunds.
    • .710   Method of payment of tax.
    • .715   Civil penalties and interest.
    • .720   Prohibited acts.
    • .725   Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information.
    • .727   Coordination between Department of Vehicle Regulation and Revenue Cabinet.
    • .729   Appeal.
    • .7291   Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes.
    • .990   Penalties.
    • .991   Penalties.
    • .992   Penalty for unauthorized use of gasoline or special fuels.

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• TITLE XII - CONSERVATION AND STATE DEVELOPMENT

  • KRS 154.45-990  Enterprize Zone Development - Tax advantages, credits, and exemptions for qualified businesses.

• TITLE XIII - EDUCATION

  • KRS 159.051 - Compulsory Attendance Loss of driver's license by student for dropping out of school or for academic deficiency

• TITLE XV - ROADS, WATERWAYS, AND AVIATION

  • CHAPTER 174 - Transportation Cabinet

    • .400   Legislative intent.
    • .405   Definitions.
    • .410   Administrative regulations and agreements with other cabinets.
    • .415   Inspection and enforcement program.
    • .420   Carrying of shipping papers and hazardous waste manifest.
    • .425   Exemption for national security purposes.
    • ,450   License to operate a municipal solid waste transportation vehicle -- Application procedures -- Placard for display -- Exemption -- Registration fees.
    • .990   Penalties.
  • CHAPTER 175 - Turnpike Authority
    • .520   Tolls for use of turnpikes -- Contracts for utility and service facilities -- Disposition of toll revenues.
    • .525   Toll-road identification card -- Exemptions from tolls.
  • CHAPTER 177 - State and Federal Highways, etc. 
    • .9771   Extended weight coal or coal by-products haul road system.
    • .9772   Impoundment of vehicle for violation.
    • .990   Penalties.

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• TITLE XVI - MOTOR VEHICLES
  • CHAPTER 186 LICENSING OF MOTOR VEHICLES, OPERATORS, AND TRAILERS
  • CHAPTER 186A AUTOMATED MOTOR VEHICLE REGISTRATION SYSTEM
  • CHAPTER 187 FINANCIAL RESPONSIBILITY LAW
  • CHAPTER 188 SERVICE OF PROCESS ON NONRESIDENT MOTORISTS
  • CHAPTER 189 TRAFFIC REGULATIONS -- VEHICLE EQUIPMENT AND STORAGE
  • CHAPTER 189A DRIVING UNDER THE INFLUENCE
  • CHAPTER 190 MOTOR VEHICLE SALES

• TITLE XVIII - PUBLIC HEALTH

  • CHAPTER 218A CONTROLLED SUBSTANCES

    • .410   Property subject to forfeiture.
    • .991   Revocation or denial of operator's license.

• TITLE XIX - PUBLIC SAFETY AND MORALS

  • CHAPTER 235 BOATS AND BOATING

• TITLE XXIV - PUBLIC UTILITIES

  • CHAPTER 281 MOTOR CARRIERS

  • CHAPTER 281A COMMERCIAL DRIVER'S LICENSES

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• TITLE XXV - BUSINESS AND FINANCIAL INSTITUTIONS

  • CHAPTER 304- INSURANCE CODE

    • 304.13.063   Automobile liability and physical damage insurance provision for reduction in premium charges.

    • 304 20. Casualty Insurance Contracts
      • .020   Uninsured vehicle coverage, insolvency of insurer.
      • .030   Retroactive annulment of liability policies prohibited.
      • .035   Notice of renewal premiums of property or casualty policy.
      • .037   Reinstatement of expired policy for which renewal was offered -- Conditions.
      • .040   Cancellation, nonrenewal, or termination of automobile insurance -- Definitions -- Scope.
      • .041   Prohibition against insurer's refusing to reissue motor vehicle liability policy or imposing additional premium because of uninsured status under certain conditions.
      • .042   Refusal to issue insurance due to credit history prohibited.
      • .043   Cancellation of policy held by state employee prohibited, when -- Exception.
    • Subtitle 39. Motor Vehicle Reparations Act
      • .010   Policy and purpose.
      • .020   Definitions.
      • .030   Right to basic reparation benefits.
      • .040   Obligation to pay basic reparation benefits -- Requirement of option for motorcycle coverage in liability contracts -- Exclusion of motorcycle operator or passenger who has not purchased optional coverage.
      • .045   Exclusion from coverage as operator by agreement.
      • .050   Priority of applicability of security for payment of basic reparation benefits.
      • .060   Acceptance or rejection of partial abolition of tort liability -- Exceptions.
      • .070   "Secured person" -- Obligor's rights to recovery.
      • .080   Security covering motor vehicle.
      • .083   Binder cancellation -- Notification to Department of Vehicle Regulation.
      • .085   Notification by insurance company to Department of Vehicle Regulation of persons insured whose policy was terminated.
      • .090   Required security.
      • .100   Included coverages.
      • .110   Required minimum tort liability insurance.
      • .115   Limitation on claim of loss of use of motor vehicle.
      • .117   Motor vehicle insurance card.
      • .120   Calculation of net loss.
      • .130   Basic weekly limit on benefits for certain losses.
      • .140   Optional additional benefits.
      • .150   Approval of terms and forms.
      • .160   Assigned claims.
      • .170   Assigned claims bureau and plan.
      • .180   Time for presenting claims under assigned claims plan.
      • .190   Converted motor vehicles.
      • .200   Intentional injuries.
      • .210   Obligor's duty to respond to claims.
      • .220   Fees of claimant's attorney.
      • .230   Limitations of actions.
      • .240   Repealed, 1998
      • .241   Insured's direction of payment of benefits among elements of loss.
      • .245   Reparation obligor's request for or negotiation of reduction or modification of charges.
      • .250   Deduction and set-off.
      • .260   Exemption of benefits.
      • .270   Mental or physical examinations.
      • .280   Disclosure of facts about injured person.
      • .290   Kentucky Insurance Arbitration Association -- Creation, membership, powers, duties.
      • .300   Rules.
      • .310   Certificate of coverage -- Rights and obligations of owner or registrant.
      • .320   Underinsured motorist coverage -- Effect of settlement of claims.
      • .330   Mandatory rate reduction.
      • .340   Unconstitutionality -- Invalidity -- Severability.
    • 304.99-060   Penalties for violation of Subtitle 39 -- Reduction of penalty.

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• TITLE XXVI - OCCUPATIONS AND PROFESSIONS
  • CHAPTER 332 DRIVER TRAINING SCHOOLS AND INSTRUCTORS

• TITLE XXXI - DEBTOR-CREDITOR RELATIONS

  • CHAPTER 376 STATUTORY LIENS
    • .270   Lien on motor vehicle for repairs, storage or accessories -- Filing of statement with county clerk.
    • .275   Lien on motor vehicles for storage or towing charges -- Attempt to notify registered owner.
    • .280   Sale of boat or motor vehicle for charges -- Advertisement of sale -- Definition of "boat."

• TITLE XL - CRIMES AND PUNISHMENTS

  • CHAPTER 431 GENERAL PROVISIONS CONCERNING CRIMES AND PUNISHMENTS

    • .005   Arrest by peace officers -- By private persons.

    • .007   Arrest powers of peace officers assisting in another county -- Exception.
    • .010   Renumbered and reenacted as KRS 452.510, effective 1962.
    • .015   Citation for misdemeanor -- Failure to appear.
    • .105   State to receive fines and forfeitures for certain height, width, length, and weight violations.
    • .400   Summons to issue in case of accidental homicide by motor vehicle.
    • .410   When issuance of summons is mandatory.
    • .420   City police to serve warrant, when.
    • .450   Uniform citation.
    • .4505   Modification of uniform citation to include alcohol concentration and testing information.
    • .451   Delineation of offenses for which fines may and may not be prepaid.
    • .452   Prepayment of fines subject to certain conditions.
    • .455   Prohibitions -- Penalty.
    • .523   Bail for nonresidents charged with driving under the influence
  • CHAPTER 432 OFFENSES AGAINST THE STATE AND PUBLIC JUSTICE
    • .570   Possession or use of radio capable of sending or receiving police messages restricted -- Penalty -- Enforcement
  • CHAPTER 433 OFFENSES AGAINST PROPERTY BY FORCE
    • .750   Injuring public property or right-of-way.
    • .753   Criminal littering on public highway -- Rewards for information.
    • .757   Littering public waters -- Reward for information.

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• TITLE L - KENTUCKY PENAL CODE

  • CHAPTER 507 CRIMINAL HOMICIDE
    • .010   Definitions.
    • .020   Murder.
    • .030   Manslaughter in the first degree.
    • .040   Manslaughter in the second degree.
    • .050   Reckless homicide.
  • CHAPTER 512 CRIMINAL DAMAGE TO PROPERTY
    • .070   Criminal littering.
  • CHAPTER 514 THEFT AND RELATED OFFENSES
    • .100   Unauthorized use of automobile or other propelled vehicle.
    • .110   Receiving stolen property.
    • .120   Obscuring identity of machine or other property.
    • .130   Seizure and forfeiture of certain property.
  • CHAPTER 520 ESCAPE AND OTHER OFFENSES RELATING TO CUSTODY
    • .100   Fleeing or evading police in the second degree.
  • CHAPTER 525 RIOT, DISORDERLY CONDUCT, AND RELATED OFFENSES
    • .140   Obstructing a highway or other public passage.

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