{"data":{"id":"us-ky/krs-138.455","jurisdiction":"us-ky","citation":"KRS 138.455","heading":"Construction of KRS 138.450 to 138.470.","body":"The tax imposed by KRS 138.450 to 138.470 shall be construed as a tax on the privilege\nof using a motor vehicle upon the public highways of this Commonwealth and shall be\nseparate and distinct from all other taxes imposed by this Commonwealth. The provisions\nof KRS 138.450 to 138.470 shall in no way be construed together with the provisions of\nKRS Chapters 132 or 139.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28748","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:30Z","sha256":"6602a6aba3197fe442a6b263b3266e4192f6b08ed731faeded1a3a8c7e1b5406","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.450","next":"us-ky/krs-138.460"},"notice":"GroundRules: Original legal text. Not legal advice."}