601 KAR 1:140. U-drive-it permit application procedures.

 

      RELATES

TO: KRS 138.463, 281.615, 281.626, 281.650, 281.655, 1998 Ky. Acts ch. 166

      STATUTORY

AUTHORITY: KRS 281.600, 1998 Ky. Acts ch. 166, sec. 5

      NECESSITY,

FUNCTION, AND CONFORMITY: KRS 281.600 and 1998

Ky. Acts ch. 166, sec. 5 requires the department to promulgate administrative

regulations for the collection of usage taxes on a loaner vehicle and

application for a U-drive-it permit. This administrative regulation establishes

the procedure and designates the forms for an applicant or motor vehicle dealer

to apply for a U-drive-it permit.

 

      Section

1. (1) The application for a permit to engage in the business of U-drive-it as

defined by KRS 281.014(4) or for the annual renewal of the permit shall be made

on Transportation Cabinet form TC 95-16, "Application for

U-drive-it".

      (2)

A motor vehicle dealer who applies for a U-drive-it permit or annual permit

renewal in order to pay usage tax on a loaner motor vehicle pursuant to KRS

138.463 shall provide the information required by Section 1(2) of 1998 Ky. Acts

ch. 166 on Transportation Cabinet form TC 95-16-L, "Application for

U-drive-it - Loaner".

      (3)

The application or renewal application fee established by KRS 281.620(2) made

by check or money order shall be made payable to "Kentucky State Treasurer."

 

      Section 2. An

application which is protested or which is brought into question by the cabinet

shall be set for a hearing pursuant to 601 KAR 1:030.

 

      Section

3. Material Incorporated by Reference. (1) The following material is

incorporated by reference in this administrative regulation:

      (a)

Transportation Cabinet form TC 95-16, "Application for U-drive-it",

November 1993 edition; and

      (b)

Transportation Cabinet form TC 95-16-L, "Application for U-drive-it –

Loaner", July 1998 edition.

      (2) Copies of

the material incorporated by reference may be inspected, copied, or obtained at

the Division of Motor Carriers, Third Floor, State Office Building, 501 High

Street, Frankfort, Kentucky 40622. The mailing address is Division of Motor

Carriers, Qualification/Permit Branch, P.O. Box 2007, Frankfort, Kentucky

40602. The hours of operation are 8 a.m. to 4:30 p.m. on weekdays. The telephone

number is (502) 564-4540. (13 Ky.R. 1334;

eff. 2-10-87; Am. 16 Ky.R. 1411; eff. 3-8-90; 25 Ky.R. 420; 1039; eff.

11-20-98.)