2006 Kentucky Revised Statutes - .655   Time of registration -- Application -- Affidavit -- Sales tax.  (Effective until January 1, 2007)

186.655 Time of registration -- Application -- Affidavit -- Sales tax. (Effective until January 1, 2007) (1) Before any owner or operator of a trailer, semitrailer, or recreational vehicle may operate upon the highways, the owner shall apply for registration to the county clerk of the county in which he resides or in which the vehicles are principally operated. The application shall be retained by the clerk and shall be accompanied by: (a)  A manufacturer's certificate of origin, if the application is for the registration of a new trailer, semitrailer, or recreational vehicle; (b)  The owner's registration receipt, if the trailer, semitrailer, or recreational vehicle was last registered in this state; (c)  A bill of sale and the previous registration receipt, if last registered in another state that does not require the owner of a trailer, semitrailer, or recreational vehicle to obtain a certificate of title or ownership; (d)  A certificate of title, if last registered in another state that requires the owner of a trailer, semitrailer, or recreational vehicle to obtain a certificate of title or ownership; (e)  An affidavit from the owner of a trailer, semitrailer, or recreational vehicle assembled or constructed for his personal use on the highways; or (f)  An affidavit from the owner of a trailer, semitrailer, or recreational vehicle where the bill of sale for the vehicle has been lost, destroyed, or stolen. (2) The affidavit required in paragraph (e) of subsection (1) of this section shall contain the owner's name, address, date, brief description, and a statement that the trailer was constructed by the owner for use on the highways and additional information the cabinet may require by administrative regulation promulgated pursuant to KRS Chapter 13A. (3) The affidavit required in paragraph (f) of subsection (1) of this section shall contain the owner's name, address, date, make, year made, serial or identification number, name of the person from whom purchased, date of purchase, a statement that the person making the affidavit is the sole owner, the circumstances under which the bill of sale was lost, destroyed, or stolen, and additional information the cabinet may require by administrative regulation promulgated pursuant to KRS Chapter 13A. (4) After initial registration of his vehicles in this state, the owner shall register his trailer, semitrailer, or recreational vehicle on or before April 1 of each year. Registration with the clerk shall be deemed to be registration with the cabinet. (5) A county clerk or other officer shall not issue license tags to the owner of a recreational vehicle when it is offered for registration in this state, unless the owner presents a tax receipt from the seller verifying that the Kentucky sales tax has been paid. If the owner is unable to present evidence of payment of tax, he shall furnish to the clerk a bill of sale indicating the purchase price of the recreational vehicle on which price the sales tax shall be assessed. If he cannot furnish a bill of sale indicating the purchase price, the clerk shall assess the value in accordance with information prescribed by the Department of Revenue. The clerk shall collect the Page 1 of 3 tax, deduct a fee of five percent (5%) of the amount collected and remit the balance to the Department of Revenue. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 607, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 42, sec. 2, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 395, sec. 11, effective July 15, 1982. -- Amended 1976 Ky. Acts ch. 133, sec. 15, effective June 19, 1976; and ch. 236, sec. 1, effective June 19, 1976. -- Amended 1966 Ky. Acts ch. 139, sec. 15. -- Amended 1962 Ky. Acts ch. 62, sec. 19, effective January 1, 1963. -- Amended 1958 Ky. Acts ch. 70, sec. 26. -- Created 1956 (2nd Extra. Sess.) Ky. Acts ch. 6, sec. 2. 186.655 Time of registration -- Application -- Affidavit -- Sales tax. (Effective January 1, 2007) (1) Before any owner or operator of a trailer, semitrailer, or recreational vehicle may operate upon the highways, the owner shall apply for registration to the county clerk of the county in which he resides or in which the vehicles are principally operated. The application shall be retained by the clerk and shall be accompanied by: (a)  A manufacturer's certificate of origin, if the application is for the registration of a new trailer, semitrailer, or recreational vehicle; (b)  The owner's registration receipt, if the trailer, semitrailer, or recreational vehicle was last registered in this state; (c)  A bill of sale and the previous registration receipt, if last registered in another state that does not require the owner of a trailer, semitrailer, or recreational vehicle to obtain a certificate of title or ownership; (d)  A certificate of title, if last registered in another state that requires the owner of a trailer, semitrailer, or recreational vehicle to obtain a certificate of title or ownership; (e)  An affidavit from the owner of a trailer, semitrailer, or recreational vehicle assembled or constructed for his personal use on the highways; or (f)  An affidavit from the owner of a trailer, semitrailer, or recreational vehicle where the bill of sale for the vehicle has been lost, destroyed, or stolen. (2) The affidavit required in paragraph (e) of subsection (1) of this section shall contain the owner's name, address, date, brief description, and a statement that the trailer was constructed by the owner for use on the highways and additional information the cabinet may require by administrative regulation promulgated pursuant to KRS Chapter 13A. (3) The affidavit required in paragraph (f) of subsection (1) of this section shall contain the owner's name, address, date, make, year made, serial or identification number, name of the person from whom purchased, date of purchase, a statement that the person making the affidavit is the sole owner, the circumstances under which the bill of sale was lost, destroyed, or stolen, and additional information the cabinet may require by administrative regulation promulgated pursuant to KRS Chapter 13A. Page 2 of 3 (4) After initial registration of his vehicles in this state, the owner shall register his trailer, semitrailer, or recreational vehicle on or before April 1 of each year. Registration with the clerk shall be deemed to be registration with the cabinet. Effective: January 1, 2007 History: Amended 2006 Ky. Acts ch. 252, Pt. XIV, sec. 3, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 607, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 42, sec. 2, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 395, sec. 11, effective July 15, 1982. -- Amended 1976 Ky. Acts ch. 133, sec. 15, effective June 19, 1976; and ch. 236, sec. 1, effective June 19, 1976. -- Amended 1966 Ky. Acts ch. 139, sec. 15. -- Amended 1962 Ky. Acts ch. 62, sec. 19, effective January 1, 1963. -- Amended 1958 Ky. Acts ch. 70, sec. 26. -- Created 1956 (2nd Extra. Sess.) Ky. Acts ch. 6, sec. 2. Page 3 of 3