KRS 186A.147: Prohibition against registration of personal motor vehicle owned by

delinquent taxpayer -- Written tax clearance -- Informal hearing -- Exception.

(1) A county clerk shall not process an application for, nor issue a:

(a) Kentucky registration or renewal of registration;

(b) Replacement plate, decal, or registration certificate;

(c) Duplicate registration;

(d) Transfer of registration; or

(e) Temporary tag;

for any motor vehicle if AVIS lists the vehicle identification number of the motor

vehicle as owned by a delinquent taxpayer as defined in KRS 131.1817.

(2) The county clerk shall not process the applicable application or issue the applicable

document until a written tax clearance has been received by the Department of

Vehicle Regulation from the Finance and Administration Cabinet, Department of

Revenue, as provided in KRS 131.1817.

(3) (a) A person who has been adversely affected by the refusal of a county clerk to

process an application or issue a document under this section may request an

informal hearing, to be conducted by the Transportation Cabinet or its agency

designated in writing for that purpose.

(b) The request for the informal hearing shall be writing and shall be filed with

the Transportation Cabinet within thirty (30) days after the c ounty clerk's

refusal to process an application or issue a document.

(c) The only matter to be considered at the hearing shall be whether there is a

mistake in fact made by the Department of Revenue or the Department of

Vehicle Regulation in the determinat ion that the person is a delinquent

taxpayer.

(4) This section shall not apply to any transactions involving Kentucky motor vehicle

dealers who are licensed under KRS 190.030.