Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 138.655-138.7291,
186.650,
49 C.F.R.
390.21, 49 U.S.C. 317
NECESSITY, FUNCTION, AND CONFORMITY:
49
U.S.C. 31705 and
KRS
138.227 authorize the department to enter
into the provisions of the International Fuel Tax Agreement (IFTA). If a motor
carrier operates in interstate commerce, the motor fuel taxes imposed by
Kentucky statutes that are subject to the provisions of IFTA are
KRS
138.660(1) and (2). If the
motor carrier operates exclusively in intrastate commerce, the taxes imposed by
KRS
138.660(1) and (2) are not
subject to the requirements of IFTA. The tax imposed by
KRS
138.660(3) is not subject to
the IFTA federal mandate. All three (3) of these taxes are administered under
the provisions of
KRS
138.655 through
138.7291.
This administrative regulation establishes the administrative procedures for
the implementation of the International Fuel Tax Agreement in Kentucky,
establishes the differences between the requirements of IFTA and Kentucky state
law, establishes if the provisions of IFTA preempt state law, and provides for
uniformity in the interstate and intrastate administration of
KRS
138.660(1) and (2) so as not
to violate the interstate commerce clause of the United States
Constitution.
Section 1. Definitions.
(1) "Apportioned" means to divide and
distribute fees to member International Registration Plan jurisdictions
according to mileage operated.
(2)
"Amended return" means a corrected tax return.
(3) "Base jurisdiction" or "base state" means
the member jurisdiction where qualified motor vehicles are based for vehicle
registration purposes and where:
(a) The
operational control and operational records of the fuel tax licensee's
qualified motor vehicles are maintained or can be made available; and
(b) Some travel is accrued by qualified motor
vehicles within the fleet.
(4) "Ceased operation" means that the
licensee no longer operates in Kentucky.
(5) "Combined licensed weight" means the
greater of the registered weight of the vehicle or the maximum gross weight of
the vehicle and load.
(6) "Fuel tax
license" means either an IFTA license or a KIT license.
(7) "IFTA" means the International Fuel Tax
Agreement.
(8) "IFTA license" means
a motor fuel tax license issued in accordance with the IFTA Articles of
Agreement and the IFTA Procedures Manual.
(9) "Jurisdiction" means a state of the
United States, the District of Columbia, or a province or territory of Canada,
or a state of the United Mexican States.
(10) "KIT license" means the Kentucky
intrastate tax license issued by the Kentucky Transportation Cabinet to an
intrastate motor carrier subject to the taxes imposed by
KRS
138.660(1) and
(2).
(11) "KYU license" means the Kentucky Highway
Use License issued by the Kentucky Transportation Cabinet to a motor carrier
subject to the tax imposed by
KRS
138.660(3).
(12) "Motor carrier" is defined by
KRS
138.655(5).
(13)
(a)
"Qualified motor vehicle" means a motor vehicle operated by a motor carrier
that is used, designed, or maintained for the transportation of persons or
property and that meets at least one (1) of the following criteria:
1. A single vehicle having two (2) axles and
a gross vehicle weight or a registered gross vehicle weight exceeding 26,000
pounds or 11,797 kilograms;
2. A
single vehicle having three (3) or more axles, regardless of weight;
or
3. A vehicle used in
combination, if the weight of the combination exceeds 26,000 pounds or 11,797
kilograms gross vehicle weight or registered gross vehicle weight.
(b) A qualified motor vehicle does
not mean:
1. A recreational vehicle;
2. A motor vehicle registered pursuant to
KRS
186.050(4) or under another
jurisdiction's law as a farm vehicle; or
3. A motor vehicle used to transport persons
for hire.
(14) "Quarterly reporting period" means a
period of time consistent with the calendar quarterly periods of January 1
through March 31, April 1 through June 30, July 1 through September 30, and
October 1 through December 31.
(15)
"Tax-paid fuel" means motor fuel purchased either in bulk or over-the-road by a
motor carrier on which the motor fuel taxes imposed by a jurisdiction are paid
at purchase.
Section 2.
Governing IFTA Documents. The following IFTA documents prepared and adopted by
the membership of the International Fuel Tax Association shall govern the
administration of Kentucky's collection of the taxes imposed by
KRS
138.660(1) and (2) unless
otherwise specified in this administrative regulation:
(1) International Fuel Tax Agreement Articles
of Agreement;
(2) International
Fuel Tax Agreement Procedures Manual; and
(3) International Fuel Tax Agreement Audit
Manual.
Section 3. Fuel
Tax License.
(1)
(a) A motor carrier that operates a qualified
motor vehicle in interstate commerce and has Kentucky as the base jurisdiction
for the operation of its qualified motor vehicles shall apply each year to the
Division of Motor Carriers for an IFTA license or license renewal.
(b) A motor carrier that operates exclusively
in intrastate commerce may apply for an IFTA license.
(c) An applicant for an IFTA license shall
submit to the division Kentucky Training Application, TC Form 95-1.
(d)
1. An
incomplete or deficient Kentucky Trucking Application, TC Form 95-1, shall be
returned to the applicant within thirty (30) days of submission to the
cabinet.
2. The applicant shall
correct any filing deficiencies and resubmit the form to the cabinet within
thirty (30) days of receipt.
(2)
(a) A
motor carrier that operates all of its qualified motor vehicles exclusively in
intrastate commerce and that does not apply for an IFTA license pursuant to
subsection (1) of this section shall apply each year for a KIT license or its
renewal.
(b) An applicant for a KIT
license shall submit Kentucky Trucking Application, TC Form 95-1.
(c)
1. An
incomplete or deficient Kentucky Trucking Application, TC Form 95-1 shall be
returned to the applicant within thirty (30) days of submission to the
cabinet.
2.The applicant shall
correct any filing deficiencies and resubmit the form to the cabinet within
thirty (30) days of receipt.
(3) A fuel tax license shall expire on
December 31 of the year in which the license was issued.
(4)
(a) The
original or a legibly reproduced copy of a fuel tax license issued by the
Kentucky Transportation Cabinet or an IFTA license issued by another
jurisdiction shall be carried in each qualified motor vehicle when operating on
any public highway of Kentucky.
(b)
An IFTA license issued by Kentucky authorizes a qualified motor vehicle for
motor fuel tax purposes to be operated in any IFTA jurisdiction.
(5)
(a) The Transportation Cabinet shall issue
two (2) decals per qualified motor vehicle to a holder of a fuel tax
license.
(b)
1. Unless the qualified motor vehicle is
being operated on a trip permit pursuant to
KRS
138.665 and Section 10 of this administrative
regulation, a fuel tax decal issued by the Transportation Cabinet or a decal
issued by another IFTA jurisdiction denoting proof of issuance of an IFTA
license shall be displayed on the lower rear exterior portion of both sides of
the cab of each qualified motor vehicle.
2. The decal shall be located so as to be
totally visible and the view of the decal shall not be obstructed by any part
of the truck.
(c) A
decal shall not be transferred between qualified motor vehicles.
(d) A new decal shall be issued each calendar
year.
(6) Each fuel tax
licensee that does not have a U.S. Department of Transportation motor carrier
identification number or an Interstate Commerce Commission motor carrier
identification number shall submit a Kentucky Trucking Application, Form TC
95-1, to apply for an interstate or intrastate motor carrier identification
number.
(a)
1. An incomplete or deficient Kentucky
Trucking Application, TC Form 95-1 shall be returned to the applicant within
thirty (30) days of submission to the cabinet.
2. The applicant shall correct any filing
deficiencies and resubmit the form to the cabinet within thirty (30) days of
receipt.
(b) The
intrastate motor carrier identification number assigned to a KIT licensee shall
be displayed on each qualified motor vehicle operated by the KIT licensee as
required in 49 C.F.R. Part 390.21 , except the KIT identification number shall
be preceded by the letters "USDOT" and followed by the letters "KY".
(c) A fuel tax licensee shall display the
name of the motor carrier on each of its qualified motor vehicle in accordance
with the provisions of 49 C.F.R. part 390.21.
(7)
(a) Each
fuel tax licensee shall immediately report any change in the principal business
address, legal status, or business name to the Transportation
Cabinet.
(b) All motor carrier
operations shall be conducted in the name in which the fuel tax license is
issued or the duly assumed business name of the licensee as it appears on the
license.
(c) A licensee shall use
the name utilized in the application for the license in all documents relating
to its operation. Both this name and the fuel tax license number shall be used
in correspondence with the Transportation Cabinet.
Section 4. KYU License.
(1) A motor carrier subject to the tax
imposed by
KRS
138.660(3) shall apply for a
KYU license prior to operating on the highways of Kentucky.
(2) An applicant for a KYU license shall
submit a Kentucky Trucking Application, TC Form 95-1.
(3)
(a) An
incomplete or deficient Kentucky Trucking Application, TC Form 95-1 shall be
returned to the applicant within thirty (30) days of submission to the
cabinet.
(b) The applicant shall
correct any filing deficiencies and resubmit the form to the cabinet within
thirty (30) days of receipt.
(4)
(a) A
KYU licensee shall assign a unique number to each individual motor vehicle
subject to the tax in
KRS
138.660(3).
(b) The unique vehicle identification number
shall:
1. Be displayed on the front of the
vehicle readily legible in daylight hours from a distance of 100 feet when the
vehicle is not in motion;
2. Be in
sharp contrast to the background of the vehicle; and
3. Not be placed higher than the bottom of
the windshield or lower than the bottom of the front bumper.
(5) A KYU licensee
shall display the KYU number on each motor vehicle subject to the tax imposed
by
KRS
138.660(3) and operated in
the same manner as required by to 49 C.F.R. Part 390.21.
(6)
(a) A
KYU licensee shall immediately report any change in the principal business
address, legal status, or business name to the Transportation
Cabinet.
(b) All motor carrier
operations subject to
KRS
138.660(3) shall be
conducted in the name in which the KYU license is issued or the duly assumed
business name of the licensee as it appears on the license.
(c) A KYU licensee shall use the name
utilized in the application for the license in all documents relating to the
licensee's operations. Both this name and the KYU license number shall be used
in correspondence with the Transportation Cabinet.
(7)
(a)
1. A KYU licensee shall register each
vehicles subject to the tax imposed by
KRS
138.660(3) with the
Transportation Cabinet.
2. The
registration shall be reported on Vehicle Additions or Deletions Subject to
Kentucky Weight Distance (KYU) Tax, TC Form 95-38 or electronically at
http://transportation.ky.gov/dmc/.
(b) If the licensee sells, leases,
or buys a vehicle subject to the tax imposed by
KRS
138.660(3), the KYU licensee
shall immediately file Vehicle Additions or Deletions Subject to Kentucky
Weight Distance (KYU) Tax, TC Form 95-38, with the Transportation Cabinet
showing the addition to or deletion from its fleet.
Section 5. Leasing of Motor
Vehicles. The following shall apply to a lessor, lessee, independent
contractors, and household goods agents:
(1)
(a) A lessor that is regularly engaged in the
business of leasing or renting a motor vehicle without a driver to a licensee
or other lessee shall be deemed to be the licensee.
(b) The lessor shall be issued a license if
an application has been:
1. Properly filed;
and
2. Approved pursuant to the
provisions of Sections 3 and 4 of this administrative regulation.
(2) If a motor carrier
uses independent contractors under leases of thirty (30) days or more, the
lessor and lessee shall have the option of designating which party is to report
and pay the fuel use tax imposed by
KRS
138.660(1) and (2) and the
fuel taxes imposed by other jurisdictions.
(3) If the lessee assumes responsibility for
reporting and paying motor fuel taxes pursuant to subsection (2) of this
section, the base jurisdiction for IFTA purposes shall be the base jurisdiction
of the lessee, regardless of the jurisdiction in which the qualified motor
vehicle is registered for vehicle registration purposes by the
lessor.
(4) If a motor carrier
rents a motor vehicle for a period of less than thirty (30) days from a lessor
described in subsection (1) of this section, the lessor shall pay the fuel use
taxes unless the lessor has a:
(a) Written
rental contract that designates the lessee as the party responsible for
reporting and paying the fuel use tax; and
(b) Copy of the lessee's IFTA fuel tax
license that is valid for the term of the rental.
(5) If the motor carrier uses independent
contractors under leases of thirty (30) days or less, the trip lessor shall
report and pay all fuel taxes.
(6)
If the motor carrier is a household goods carrier using independent
contractors, agents, or service representatives, under intermittent leases, the
party liable for all motor fuel taxes shall be:
(a) The lessee if the qualified motor vehicle
is being operated under the lessee's jurisdictional operating authority. The
base jurisdiction for purposes of IFTA shall be the base jurisdiction of the
lessee, regardless of the jurisdiction in which the qualified motor vehicle is
registered for vehicle registration purposes by the lessor or lessee;
or
(b) The lessor who is the
independent contractor, agent, or service representative if the qualified motor
vehicle is being operated under the lessor's jurisdictional operating
authority. The base jurisdiction for purpose of IFTA shall be the base
jurisdiction of the lessor, regardless of the jurisdiction in which the
qualified motor vehicle is registered for vehicle registration
purposes.
(7) The lease
shall be made available by either the lessee or the lessor upon request of the
Transportation Cabinet.
Section
6. Bonding Requirements.
(1) The
Transportation Cabinet shall require the bond for a payment of the taxes
imposed by
KRS
138.660 if the licensee meets one (1) of the
following criteria:
(a) The licensee has
failed to timely file a report required by Section 7 of this administrative
regulation for three (3) quarters of sixteen (16) consecutive
quarters;
(b) The licensee has
failed to remit all of the tax due for a taxable quarter;
(c) An audit of the licensee indicates a
recordkeeping or other administrative problem; or
(d) The licensee has had a KYU, KIT, or IFTA
license revoked, suspended, or canceled.
(2) A licensee required to post a bond
pursuant to this section shall deposit with the Transportation Cabinet one (1)
of the following:
(a) A surety bond;
(b) Bonds or other obligations of the United
States, Canada, or the Commonwealth of Kentucky made payable to the
Commonwealth of Kentucky;
(c)
Automatically renewable time certificates of deposit issued by a bank doing
business in the Commonwealth of Kentucky and insured by the Federal Deposit
Insurance Corporation, made in the name of licensee, payable to the
Commonwealth of Kentucky and containing the provision that interest earned
shall be payable to the licensee, but that the certificates shall only be
canceled by written authorization from the Transportation Cabinet; or
(d) A cash bond submitted in the form of a
cashier's check, money order, or other certified funds payable to the
Commonwealth of Kentucky.
(3) The licensee shall be the principal
obligor, and the Commonwealth of Kentucky shall be the obligee.
(4) A licensee shall file proof of the bond
required pursuant to subsection (1) of this section, by submitting a notarized
form TC 95-201.
Section
7. Tax Payment and Reporting.
(1)
The Transportation Cabinet shall by the last day of each quarterly reporting
period mail the appropriate tax report form to each fuel tax licensee.
(a) A Kentucky-based IFTA licensee shall be
mailed IFTA Quarterly Fuel Use Tax Return IFTA 100-MN and IFTA Quarterly Fuel
Use Tax Schedule, IFTA-101.
(b) A
KIT licensee shall be mailed the Highway Quarterly Tax Return, TC Form
95-103.
(c) A fuel tax licensee or
a KYU tax licensee with no operations during the reporting quarter shall file a
tax reporting form.
(2)
(a) The Transportation Cabinet shall provide
or make available to each KYU licensee the
KRS
138.660(3) quarterly tax
report forms, including Kentucky Weight Distance Tax Form, TC Form
95-101.
(b) A KYU licensee shall
comply with the provisions of
KRS
138.685.
(3)
(a) If
filing a motor fuel tax report, an IFTA licensee shall apply the overpayment
generated in one (1) jurisdiction to the motor fuel taxes owed to another
jurisdiction, remitting the net amount owed to the Transportation
Cabinet.
(b) IFTA licensees shall
present one (1) check to the Transportation Cabinet to pay the motor fuel taxes
due pursuant to
KRS
138.660(1) and (2) as well
as the motor fuel taxes due all other IFTA jurisdictions.
(c) If a fuel tax licensee has been required
to file a bond pursuant to Section 6 of this administrative regulation, the
check to pay the motor fuel taxes due shall be certified.
(d) The requirement for a certified check for
KYU licensees shall be waived pursuant to
KRS
138.665 unless the motor carrier is notified
by the Transportation Cabinet to the contrary. The cabinet may require a
certified check from a motor carrier if the motor carrier:
1. Is required to post a bond for its fuel
taxes pursuant to Section 6 of this administrative regulation;
2. Has not established a record of consistent
and continued compliance with
KRS
138.655 through
138.7291;
or
3. Is operating on the highways
of Kentucky without a KYU license.
(4) A computer-generated tax return shall not
be used in place of Transportation Cabinet forms unless the licensee receives
advance written approval of the format from the Division of Motor Carriers, Tax
Branch. The format submitted for approval shall provide the same information as
the Kentucky Weight Distance Tax Form, TC Form 95-101 and be substantially the
same format.
Section 8.
Tax Recordkeeping. Each fuel tax licensee or KYU licensee shall maintain
records as established in
601
KAR 1:201.
Section
9. Assessment.
(1)
(a) If a fuel tax licensee fails, neglects,
or refuses to file a tax report when due, the Transportation Cabinet shall, on
the basis of the best information available to the cabinet, determine the fuel
tax liability of the licensee for each jurisdiction and the tax liability of
the license as established in
KRS
138.660(3).
(b) If a motor carrier fails, neglects, or
refuses to obtain either a fuel tax license or a KYU license, the
Transportation Cabinet shall, on the basis of the best information available to
the cabinet, determine the
KRS
138.660(1) and (2) or (3)
tax liability of the motor carrier for Kentucky.
(2)
(a) The
motor carrier shall be notified of additional tax assessments by
mail.
(b) In the absence of
protest, payment including interest from the original due date shall be made
within forty-five (45) days from the date of the notice of tax due.
(3)
(a) A written protest may be filed by the
motor carrier or other persons representing the motor carrier and shall include
a supporting statement and documents that identify the specific adjustments
requested or the portions of the assessment being protested and setting forth
the reasons the protest is being made (KRS
131.110(1)).
(b) The protest shall be submitted to or
presented at the Transportation Cabinet Building, Division of Road Fund Audits,
4th floor, 200 Mero Street, Frankfort, Kentucky 40622 within forty-five (45)
days from the date of the notice of tax due.
(4) If an IFTA license motor carrier elects
to exercise the right under Section 1450.200 of the IFTA Articles of Agreement
for Further Requests for Appeal, the cabinet shall consider this a protest of
the assessment by the taxpayer and place the taxpayer into protest
status.
(5) If an IFTA member
jurisdiction elects to exercise the right under Section 1360.100 of the IFTA
Articles of Agreement to reaudit the motor carrier, the cabinet shall consider
this a protest of the assessment by the taxpayer.
(6) If the supporting statements and
documentation are not sufficient to change the assessment results, the motor
carrier may request an information gathering or protest conference with the
Division of Road Fund Audits.
(7)
(a) Within sixty (60) days of the taxpayer
submitting complete additional information or within sixty (60) days of a
protest conference being held, the Division of Road Fund Audits shall issue a
final ruling to the taxpayer that includes the final assessment and the
procedures to follow if the taxpayer chooses to appeal to the Kentucky Board of
Tax Appeals,
KRS
131.110.
(b) Upon agreement by both parties, the sixty
(60) day time period shall be altered by an agreed waiver that specifies the
new time period for completion.
(8) If the motor carrier does not request a
conference, the cabinet shall issue a final ruling to the taxpayer stating the
final assessment results and detailing the procedures for an appeal to the
Kentucky Board of Tax Appeals.
(9)
Within thirty (30) days from the date of the final ruling, a written protest
may be filed with the Kentucky Board of Tax Appeals by the taxpayer or other
persons representing the taxpayer as established in
KRS
131.110.
Section 10. Trip Permits.
(1) A motor carrier who does not have a
required license may operate on Kentucky's highways using a temporary trip
permit issued pursuant to
KRS
138.665.
(2) Application for a temporary trip permit
shall be made by applying to the Division of Motor Carriers. The application
may be made in person, in writing, or by telephone or facsimile communication.
(a) The address for written requests is P.O.
Box 2007, Frankfort, Kentucky 40602.
(b) The location for in person requests is
Transportation Cabinet Building, Division of Motor Carriers, 2nd floor, 200
Mero Street, Frankfort, Kentucky 40622.
(c) The telephone number of the Division of
Motor Carriers is (502) 564-4540.
(d) The telephone number for the facsimile
machine in the Division of Motor Carriers is (502) 564-4138.
(3) The application for a
temporary trip permit shall contain the following information:
(a) The name and address of the
applicant;
(b) The year, make, and
serial number or vehicle identification number of the motor vehicle for which
the application is being made; and
(c) The combined gross weight of the motor
vehicle.
Section
11. Fuel Tax Refunds or Credits.
(1) A fuel tax licensee shall be allowed to
carry forward a motor fuel tax credit for eight (8) quarters.
(2) A refund request from a fuel tax licensee
shall be presented in writing and detail the reason for the requested
refund.
(3)
(a) A full credit shall be allowed to IFTA
and KIT licensees for tax-paid fuel purchases placed in a qualified motor
vehicle.
(b) Any excess of fuel tax
paid over tax liability in any member jurisdiction shall be credited in full to
tax liability in other member jurisdictions or to the IFTA licensee's account
ledger.
(4)
(a) A motor fuel tax refund to an IFTA
licensee shall not be made unless the motor fuel tax liability, including an
audit assessment, has been satisfied for all member jurisdictions.
(b) If a fuel tax licensee's refund request
is determined to be properly due, the refund shall be paid within ninety (90)
days after receipt of a request for payment from a fuel tax licensee.
(5)
(a) A fuel tax licensee may apply within two
(2) quarters to the Transportation Cabinet for refund of the fuel tax imposed
by
KRS
138.660(1) or (2) if the
fuel:
1. Is consumed on the public
highways;
2. Is from the same tank
that is permanently attached to the power unit of the qualified motor
vehicle;
3. Serves to power the
operation of the qualified motor vehicle on the highways; and
4. Is used for:
a. A mixer;
b. Pumps;
c. A load lift;
d. A refrigeration unit; or
e. Similar power take-off
equipment.
(b)
The application for the refund of fuel established in paragraph (a) of this
subsection shall be made on Application for Fuel Tax Refund for Use of Power
Take-off Equipment, Form TC 95-214 to substantiate the nonhighway use of the
fuel.
Section
12. Tax Penalties and Interest.
(1) The penalty for the late payment of the
motor fuel tax imposed by
KRS
138.660(3) shall be as
established in
KRS
138.715.
(2) The interest on the late payment of any
of the taxes administered pursuant to this administrative regulation shall be
as established in
KRS
138.715.
(3) The taxes, penalties, and interest
identified in
KRS
138.675 shall also include the motor fuel
taxes, penalties, and interest owed to other IFTA jurisdictions.
(4) The penalties and interest due for the
overpayment of a refund shall begin to accrue fifteen (15) days after the motor
carrier is notified of the overpayment.
Section 13. License Cancellation, Refusal,
and Reinstatement.
(1) If a motor carrier
fails to comply with the provisions of
KRS
138.655 through
138.7291
or this administrative regulation, the fuel tax license or KYU license shall be
canceled in accordance with the provisions of
KRS
138.675.
(2) A license shall not be issued and shall
be cancelled for the following reasons:
(a)
Improper use of license or decal;
(b) Failure to file a tax return when
due;
(c) Failure to pay all of the
taxes owed;
(d) Failure to produce
records after written request for the records;
(e) Failure to maintain records in the
required manner;
(f) Notification
from another IFTA jurisdiction of motor fuel tax violations in that
jurisdiction; or
(g) A similar
action or inaction by the licensee; or
(h) If a motor carrier has applied for new
authority for the purpose of avoiding its former authority's tax
liability.
(3) A motor
carrier shall be notified of the pending license cancellation or license
refusal and offered the opportunity for an administrative hearing pursuant to
Section 14 of this administrative regulation.
(4) If a license is canceled by the
Transportation Cabinet, the motor carrier shall immediately return the
license.
(5) If a motor carrier
desires to have a canceled license reinstated, the carrier shall:
(a) Prove to the Transportation Cabinet that
sufficient records are being and shall be maintained to file accurate tax
reports;
(b) Submit quarterly tax
reports for all missed reporting periods;
(c) Pay all taxes, penalties, and interest
owed;
(d) Provide a bond pursuant
to Section 6 of this administrative regulation; and
(e) Provide evidence of liability insurance,
operating authority, and other items of KRS Chapter 281 applicable to the motor
carrier.
Section
14. Appeal Procedure.
(1) An
appeal of a nontax action by the Transportation Cabinet related to
KRS
138.655 through 138.7295 shall be in writing
and directed to the Transportation Cabinet Building, Office of Legal Services,
6th floor, 200 Mero Street, Frankfort, Kentucky 40622.
(2) An administrative hearing shall be
conducted in accordance with the provisions of KRS Chapter 13B.
Section 15. Incorporation by
Reference.
(1) The following material is
incorporated by reference:
(a) "International
Fuel Tax Agreement Audit Manual", January 2007 edition, International Fuel Tax
Association;
(b) "Vehicle Additions
or Deletions Subject to Kentucky Weight Distance (KYU) Tax", TC Form 95-38,
December 2009;
(c) "Kentucky
Highway Use Bond", TC Form 95-201, April 2010;
(d) "Kentucky Trucking Application", TC Form
95-1, April 2010;
(e) "IFTA
Quarterly Fuel Use Tax Return" IFTA-100-MN, April 2006;
(f) "Kentucky Weight Distance Tax Form", TC
Form 95-101, March 2010;
(g)
"Application for Fuel Tax Refund for Use of Power Take-off", TC Form 95-214,
April 2010;
(h) "Highway Quarterly
Tax Return", TC Form 95-103, December 2007;
(i) "International Fuel Tax Agreement
Procedures Manual", January 2008 edition, International Fuel Tax
Agreement;
(j) "International Fuel
Tax Agreement Articles of Agreement", revised January 2010, International Fuel
Tax Agreement; and
(k) "IFTA
Quarterly Fuel Use Tax Schedule", IFTA-101, August 1998.
(2) This material may be inspected, copied,
or obtained at the Transportation Cabinet Building, 200 Mero Street, Frankfort,
Kentucky 40622, Monday through Friday, 8 a.m. to 4:30 p.m.
STATUTORY AUTHORITY:
KRS
138.725(1),
281.600,
49 U.S.C. 317