KRS 281.835: Reciprocal tax exemptions for nonresident carriers operating in interstate

commerce.

To carry out the declaration of policy provided for in this chapter, the department may

enter into reciprocal agreements with other jurisdictions whereby motor vehi cles, as

defined in KRS 186.010 and 281.010, while operating into or through the Commonwealth

of Kentucky in interstate commerce and properly licensed in another state, shall be

exempt in whole or in part from registration fees and seat and mileage taxes u nder KRS

Chapter 186, provided like or similar privileges are granted motor vehicles, as defined in

KRS 186.010 and 281.010, properly licensed in this state.