Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS Chapter 186
NECESSITY, FUNCTION, AND CONFORMITY: The Code of Federal
Regulations, CFR 41.6001-2 requires that each state must require proof of
payment of the federal heavy vehicle use tax as a condition of issuing a
registration for most vehicles with a declared gross weight of 55,000 pounds or
more. This administrative regulation sets forth the procedures to be followed
in Kentucky to comply with this federal requirement.
Section 1. Definitions. The words and phrases
in this section shall have the following definitions when used in this
administrative regulation:
(1) "Form 2290"
means the United States Department of the Treasury, Internal Revenue Service
Form 2290.
(2) "Declared gross
weight" means the sum of the actual unloaded weight of the vehicle fully
equipped for service, the actual unloaded weight of any trailer or semitrailer
fully equipped for service that is customarily used in combination with the
vehicle, and the weight of the maximum load customarily carried on the vehicle
and on any trailer or semitrailer used in combination with the vehicle. For the
purposes of the implementation of this administrative regulation only, and in
accord with 26 CFR 41.6001-2(6)(2)(i) of the Code of Federal Regulations, any
vehicle registered in the 44,001-55,000 pound bracket shall be determined to
have a declared gross weight of 54,999 pounds.
(3) "Receipted" means stamped or otherwise
acknowledged as received by the United States Department of the Treasury,
Internal Revenue Service.
(4)
"Motor vehicle" means any truck or bus that is propelled by its own motor and
is designed to carry a load over public highways. It does not matter whether it
was designed to perform functions other than carrying loads. The phrase does
not include vehicles not used for highway transportation, such as farm
tractors, road graders, bulldozers or specialized motor equipment used for
nontransportation functions.
Section
2. Proof of Payment Required. Proof of payment of the federal
heavy vehicle use tax must be presented before any motor vehicle with a
declared gross weight of vehicle and any towed unit of 55,000 pounds or more is
registered in the Commonwealth of Kentucky.
Section 3. Acceptable Proofs of Payment. The
applicant must present to the county clerk or Transportation Cabinet if
applying for an apportioned registration under the International Registration
Plan:
(1) A receipted copy of the Form 2290,
Schedule 1 which includes tax assessment or suspension of tax liability for the
date of application for vehicle registration; or
(2) A photocopy of the completed Form 2290
with Schedule 1 attached as the form was submitted to the Internal Revenue
Service. The cancelled check or a photocopy of the front and back of the
cancelled check showing payment to the Internal Revenue Service in accordance
with the submitted Form 2290 must also be attached.
The Form 2290 check must include tax assessment for the date of
application for vehicle registration.
Section 4. Exempt Vehicles. In the following
instances no proof of payment of the federal heavy vehicle use tax is required
prior to registration of the motor vehicle:
(1) Application for the registration of a
motor vehicle in Kentucky for the first time if the vehicle changed ownership
within sixty (60) days immediately preceding the date of application. Proof of
ownership change shall be limited to the original or photocopy of the bill of
sale and a copy of the manufacturers statement of origin or title from a
foreign jurisdiction.
(2)
Application for the transfer of vehicle ownership for a vehicle with a current,
valid Kentucky registration if the vehicle changed ownership within sixty (60)
days immediately preceding the date of application. Proof of ownership change
shall be limited to the original or photocopy of the bill of sale and the
Kentucky title of the motor vehicle.
(3) Application for a change in the type of
registration of a motor vehicle with a current valid registration during the
same registration year providing proof of payment of the federal heavy vehicle
use tax was submitted at the registration of the vehicle earlier during the
registration year, i.e., the vehicle is currently registered for a declared
gross weight of 55,000 pounds or greater.
Section 5. Special Conditions.
(1) A receipted copy of the Form 2290,
Schedule 1 is required to be provided with the application for registration of
a motor vehicle which is exempted from the payment of the federal heavy vehicle
use tax on the basis of mileage.
(2) Applicants with a Form 2290 listing in
excess of twenty-one (21) vehicles may register up to the number of vehicles
shown on the Form 2290 without matching individual vehicle identification
numbers if the vehicle owner is the same as the tax payer as shown on the Form
2290. Otherwise, the vehicle identification number on the registration
application and the motor vehicle must match the vehicle identification number
on the Form 2290 prior to registration of the motor vehicle.
(3) Applications received during July, August
or September may be accompanied by proof of payment of the tax from the tax
year ending June 30 of the same year.
Section 6. Submission of Proof. Any county
clerk registering a vehicle for which proof of tax payment was presented, must
attach the proof of payment to the copy of the certificate of registration
submitted to the Transportation Cabinet.
STATUTORY AUTHORITY:
KRS
186.005