Kentucky Statutes 186.192 – Evidence required of excise tax payment
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(1) The county clerk shall not transfer the registration of any motor vehicle or vehicle as defined in KRS § 186.650 unless evidence is presented in such form as the Transportation Cabinet may prescribe that all excise taxes imposed on the sale, transfer or use of the motor vehicle or vehicles have been paid. In any case where the transferor or transferee is a dealer as defined in KRS § 190.010, no proof of payment of such taxes is required.
(2) Any clerk who violates this section shall be subject to the penalties prescribed in
KRS § 186.990(1).
Effective: January 1, 1963
History: Amended 1962 Ky. Acts ch. 62, sec. 12, effective January 1, 1963. — Created
1960 Ky. Acts ch. 186, Art. IV, sec. 11.
(2) Any clerk who violates this section shall be subject to the penalties prescribed in
Terms Used In Kentucky Statutes 186.192
- Dealer: means any person engaging in the business of buying or selling motor vehicles. See Kentucky Statutes 186.010
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Motor vehicle: means in KRS §. See Kentucky Statutes 186.010
- vehicle: means every device in, upon, or by which any person or property is or may be transported or drawn upon a public highway, except electric low-speed scooters, devices moved by human and animal power or used exclusively upon stationary rails or tracks, or which derives its power from overhead wires. See Kentucky Statutes 186.010
KRS § 186.990(1).
Effective: January 1, 1963
History: Amended 1962 Ky. Acts ch. 62, sec. 12, effective January 1, 1963. — Created
1960 Ky. Acts ch. 186, Art. IV, sec. 11.