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2009 Kentucky Revised Statutes
CHAPTER 138 EXCISE TAXES
138.455 Construction of KRS 138.450 to 138.470.

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138.455 Construction of KRS 138.450 to 138.470. The tax imposed by KRS 138.450 to 138.470 shall be construed as a tax on the privilege <br>of using a motor vehicle upon the public highways of this Commonwealth and shall be <br>separate and distinct from all other taxes imposed by this Commonwealth. The provisions <br>of KRS 138.450 to 138.470 shall in no way be construed together with the provisions of <br>KRS Chapters 132 or 139. History: Created 1968 Ky. Acts ch. 40, Part III, sec. 5.

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