Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 44 - Selective Excise Tax; Motor Vehicle Usage
Section 103 KAR 44:090 - Policies and circulars relating to motor vehicle usage tax
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 138.450 to 138.470
NECESSITY, FUNCTION AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations necessary for the administration and enforcement of all tax laws in Kentucky. The department has issued policies and circulars, a number of which predate KRS Chapter 13A, that conflict with current tax laws or are redundant in light of other relevant legal authority, resulting in needless uncertainty as to the validity of the information expressed in those policies and circulars. This administrative regulation formally rescinds the previously-issued policies and circulars relating to taxes administered by the department's Office of Sales and Excise Taxes.
Section 1. The following policies and circulars merely restate or summarize the requirements or provisions of the motor vehicle usage tax statutes of KRS Chapter 138 and applicable administrative regulations cited below, and are hereby formally rescinded and shall be null, void, and unenforceable:
Section 2. The following policies and circulars are no longer accurate due to subsequent regulatory or statutory changes and are hereby formally rescinded and shall be null, void, and unenforceable:
Section 3. The following policies are not covered by statute and are being rescinded and shall be null, void, and unenforceable:
STATUTORY AUTHORITY: KRS 131.130(1)