Kentucky Administrative Regulations Service

Kentucky Administrative Regulations Service

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Value Upon Which Tax is Imposed: (1) The five percent (5%) motor vehicle usage tax shall be computed on the a€œretail pricea€ as ... (a) The factory A. D. P. (advertised delivery price) as shown in the a€œN.A.D.A. Official Used Car Guidea€ or the port of entry price ... (6) For older model motor vehicles whose values are no longer listed in the price manual, a€œretail pricea€ shall be ... (7) If an owner of a wrecked vehicle demands a value less than the retail price as defined in KRS 138.450, he mayanbsp;...

Title:Kentucky Administrative Regulations Service
Publisher: - 1982

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