KRS 186.120: Refund of portion of fee when motor vehicle destroyed.

(1) If any motor vehicle other than a commercial vehicle upon which the license tax has

been paid is destroyed by fire or accident, so that the vehicle is rendered entirely

useless the owner shall be entitled to have refunded to him a part of the license fee

paid by him proportionate to the registration period for which the license was

granted.

(2) If any commercial vehicle upon which the license tax has been paid is destroyed by

fire or accident so that the vehicle is rendered entirely useless the owner is ent itled

to have refunded to him that 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.

(3) To obtain the refund, the owner whose motor vehicle has been destroyed shall apply

to the Transportation Cabinet, submitting his affidavit and the affidavits of two (2)

reputable persons, attesting to the fact that the vehicle has been destroyed, and the

manner of destruction, and shall return the original license plates to t he

Transportation Cabinet. The Transportation Cabinet shall examine all applications

and investigate the claims for refund, and if a claim is found to be correct, it shall

approve it for payment, whereupon the Finance and Administration Cabinet shall

draw a warrant upon the State Treasurer in favor of the owner of the destroyed

vehicle, and charge the amount of it to the state road fund.