The tax imposed by KRS § 138.450 to KRS § 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 KRS § 138.470 shall in no way be construed together with the provisions of KRS Chapters 132 or 139.
History: Created 1968 Ky. Acts ch. 40, Part III, sec. 5.