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.
(1) "Kentucky
Certificate of Title" means a document of ownership issued by the Kentucky
Transportation Cabinet as Form TC 96-180 which contains the following minimum
vehicle information:
(a) Date the Kentucky
title was issued;
(b) Vehicle
identification number assigned to the vehicle; and
(c) Make and model of the vehicle.
(2) "Motor vehicle usage tax"
means the tax levied upon the transfer of ownership of a motor vehicle pursuant
to
KRS 138.450 to
138.470.
(3) "Statement of Origin" means a document
generated by the manufacturer of a motor vehicle which contains the following
minimum vehicle information:
(a) Date the
vehicle was manufactured;
(b)
Vehicle identification number assigned to the vehicle; and
(c) Make and model of the vehicle.
Section 2. Correction of
Transfer Record.
(1) A motor vehicle
registered under an incorrect Statement of Origin issued by a manufacturer or
an incorrect Kentucky Certificate of Title issued by the Kentucky
Transportation Cabinet shall be registered using the corrected Statement of
Origin or the corrected Kentucky Certificate of Title. Upon registration of the
correct vehicle, the motor vehicle usage tax shall be paid.
(2) Since the motor vehicle usage tax was
paid on both transfers, a written request shall be filed with the Department of
Revenue for a refund of the tax paid on the vehicle registered in
error.
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:
(1) "Authority to Cancel or Refund",
memorandum issued by the Transportation Cabinet;
(2) A copy of the owner's Kentucky
Registration Receipt (Form TC 96-181), for the vehicle which was incorrectly
registered;
(3) A copy of the
owner's completed Application for Kentucky Certificate of Title/Registration
(Form TC 96-182), for the vehicle;
(4) If applicable, a copy of the owner's
incorrect Kentucky Certificate of Title (Form TC 96-180), under which the
vehicle had been previously registered; and
(5) If applicable, a copy of the owner's
incorrect Statement of Origin, under which the vehicle had been previously
registered.
Section 4.
(1) This administrative regulation shall
replace Policy 71P110.
(2) Revenue
Policy 71P110 is hereby rescinded and shall be null, void, and
unenforceable.
