KRS 186.056: Refund of portion of extra weight fees when ownership and use of vehicle

are changed; refund or credit when use permanently discontinued.

(1) Whenever the ownership of a vehicle which has been registered at a declared gross

weight in excess of 18,000 pounds under KRS 186.050 is changed, a refund of that

portion of the tax paid allocable to the remainder of the unexpired period for which

the tax was paid may be refunded as provided for destroyed vehicles in KRS

186.120(1) and in accordance with regulations adopted hereunder.

(2) In the event a vehicle is registered in accordance with KRS 186.050(11), the seller

may obtain a refund of the portion of the tax which he had theretofore paid allocable

to the remaining complete quarters of the unexpired period for which the tax was

paid in the same manner as provided for destroyed vehicles in KRS 186.120, and in

accordance with regulations adopted hereunder.

(3) In the event the use of a vehicle which has been registered according to the terms of

any proportiona l registration agreement pursuant to the provisions of KRS

186.050(13), is permanently discontinued by the registrant, a refund of that portion

of the tax which the registrant had heretofore paid to the department, allocable to

the remaining complete month s of the unexpired period for which the tax was paid

may be made to the registrant or a credit of that portion of the tax paid allocable to

the remainder of the unexpired period for which the tax was paid may be applied

toward the registration of any other vehicle during the current registration period by

the registrant. The department shall have the authority to promulgate regulations

regarding such refunds or credits.