The tax imposed by KRS 138.450 to 138.470 shall be construed as a tax on the privilege of using a motor vehicle upon the public highways of this Commonwealth and shall be separate and distinct from all other taxes imposed by this Commonwealth. The provisions of KRS 138.450 to 138.470 shall in no way be construed together with the provisions of KRS Chapters 132 or 139.
KRS 138.455
Construction of KRS 138.450 to 138.470
Applied in 1 court decision — leading case Cabinet v. Budget Rent-A-Car of Cincinnati, Inc. (1986)
Most recently applied in Cabinet v. Budget Rent-A-Car of Cincinnati, Inc. (January 1986)
History: Created 1968 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.