Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 44 - Selective Excise Tax; Motor Vehicle Usage
Section 103 KAR 44:120 - Incorrect statement of origin or certificate of title
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 138.460
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. This administrative regulation establishes the requirements relating to taxes paid on a motor vehicle which has been registered under an incorrect statement of origin or other certificate of title.
Section 1. Definitions.
Section 2. Correction of Transfer Record.
Section 3. Refund Application Process. The owner of a motor vehicle who has paid the motor vehicle usage tax on a vehicle that has been issued an incorrect Statement of Origin or incorrect Kentucky Certificate of Title shall submit in writing a refund request indicating the reason for the request to the Department of Revenue with the following documents attached:
Section 4.
Section 5. The forms listed herein may be obtained at the Kentucky Transportation Cabinet Forms Library Web site at http://transportation.ky.gov/Organizational-Resources/Pages/Forms-Library.aspx. or by calling (502)564-4610.
STATUTORY AUTHORITY: KRS 131.130(1)