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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. KY
    3. Kentucky Revised Statutes
    4. Title XI
    5. Chapter 138
    6. Motor Vehicle Usage

    Motor Vehicle Usage

    Motor Vehicle UsageMotor Vehicle Usage
    Motor CarriersPari-mutuel Betting
    138.450 - Definitions for Krs 138.455 to 138.470.138.455 - Construction of Krs 138.450 to 138.470.138.460 - Motor Vehicle Usage Tax -- Imposition -- Rate -- Collection -- Refunds.138.462 - Definitions for Krs 138.463 and 138.4631.138.463 - Collection of U-drive-it Tax.138.464 - Weekly Report to Department -- Daily Deposit in State Depository.138.465 - Individual Seller to Deliver Registration Certificate With Assignment Form to County Clerk.138.470 - Exemptions From Tax.138.472 - Definitions for Section -- Taxes on Motor Vehicles Provided for Sharing or Rent.138.475 - Definitions for Section -- Ownership Fees for Electric Vehicles.138.477 - Definitions for Section -- Taxes on Electric Vehicle Power -- Imposition -- Collection -- Penalties -- Administrative Regulations.138.480 - Repealed, 2022.138.490 - Repealed, 2022.138.4602 - Determination of Motor Vehicle Retail Price for Sales on or After September 1, 2009, and Before July 1, 2014.138.4603 - Determination of Motor Vehicle Retail Price for Sales on or After July 1, 2014.138.4605 - Taxes on Loaner or Rental Motor Vehicles.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.
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