Current through Register Vol. 51, No. 3, September 1, 2024
RELATES TO:
KRS
138.463,
281.615,
281.626,
281.650,
281.655,
1998 Ky. Acts ch. 166
NECESSITY, FUNCTION, AND CONFORMITY:
KRS
281.600 and 1998 Ky. Acts ch. 166, sec. 5
requires the department to promulgate administrative regulations for the
collection of usage taxes on a loaner vehicle and application for a U-drive-it
permit. This administrative regulation establishes the procedure and designates
the forms for an applicant or motor vehicle dealer to apply for a U-drive-it
permit.
Section 1.
(1) The application for a permit to engage in
the business of U-drive-it as defined by
KRS
281.014(4) or for the annual
renewal of the permit shall be made on Transportation Cabinet form TC 95-16,
"Application for U-drive-it".
(2) A
motor vehicle dealer who applies for a U-drive-it permit or annual permit
renewal in order to pay usage tax on a loaner motor vehicle pursuant to
KRS
138.463 shall provide the information
required by Section 1(2) of 1998 Ky. Acts ch. 166 on Transportation Cabinet
form TC 95-16-L, "Application for U-drive-it - Loaner".
(3) The application or renewal application
fee established by
KRS
281.620(2) made by check or
money order shall be made payable to "Kentucky State Treasurer."
Section 2. An
application which is protested or which is brought into question by the cabinet
shall be set for a hearing pursuant to
601 KAR 1:030.
Section 3. Material Incorporated by
Reference.
(1) The following material is
incorporated by reference in this administrative regulation:
(a) Transportation Cabinet form TC 95-16,
"Application for U-drive-it", November 1993 edition; and
(b) Transportation Cabinet form TC 95-16-L,
"Application for U-drive-it - Loaner", July 1998 edition.
(2) Copies of the material incorporated by
reference may be inspected, copied, or obtained at the Division of Motor
Carriers, Third Floor, State Office Building, 501 High Street, Frankfort,
Kentucky 40622. The mailing address is Division of Motor Carriers,
Qualification/Permit Branch, P.O. Box 2007, Frankfort, Kentucky 40602. The
hours of operation are 8 a.m. to 4:30 p.m. on weekdays. The telephone number is
(502) 564-4540.
STATUTORY AUTHORITY:
KRS
281.600, 1998 Ky. Acts ch. 166, sec.
5
