103 KAR 8:110 - Apportioned vehicles
RELATES TO: KRS 132.487
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations for the administration of all tax laws. KRS 136.188(2)(a) requires the Department of Revenue to promulgate an administrative regulation designating an authoritative source of depreciation values for the determination of the annual fee imposed on apportioned motor vehicles by KRS 136.188(1). This administrative regulation establishes the authoritative source of depreciation values for determining the annual fee on apportioned motor vehicles.
STATUTORY AUTHORITY: KRS 131.130, 132.487, 136.188(2)(a)
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