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186.056 Refund of portion of extra weight fees when ownership and use of vehicle are changed; refund or credit when use permanently discontinued.

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186.056 Refund of portion of extra weight fees when ownership and use of vehicle are changed; refund or credit when use permanently discontinued. (1) Whenever the ownership of a vehicle which has been registered at a declared gross weight in excess of 18,000 pounds under KRS 186.050 is changed, a refund of that <br>portion of the tax paid allocable to the remainder of the unexpired period for which <br>the tax was paid may be refunded as provided for destroyed vehicles in KRS <br>186.120(1) and in accordance with regulations adopted hereunder. (2) In the event a vehicle is registered in accordance with KRS 186.050(11), the seller may obtain a refund of the portion of the tax which he had theretofore paid allocable <br>to the remaining complete quarters of the unexpired period for which the tax was <br>paid in the same manner as provided for destroyed vehicles in KRS 186.120, and in <br>accordance with regulations adopted hereunder. (3) In the event the use of a vehicle which has been registered according to the terms of any proportional registration agreement pursuant to the provisions of KRS <br>186.050(13), is permanently discontinued by the registrant, a refund of that portion <br>of the tax which the registrant had heretofore paid to the department, allocable to <br>the remaining complete months of the unexpired period for which the tax was paid <br>may be made to the registrant or a credit of that portion of the tax paid allocable to <br>the remainder of the unexpired period for which the tax was paid may be applied <br>toward the registration of any other vehicle during the current registration period by <br>the registrant. The department shall have the authority to promulgate regulations <br>regarding such refunds or credits. Effective: April 1, 1991 <br>History: Amended 1990 Ky. Acts ch. 113, sec. 1, effective April 1, 1991. -- Amended 1974 Ky. Acts ch. 74, Art. IV, sec. 20(2); and ch. 90, sec. 1. -- Amended 1966 Ky. <br>Acts ch. 139, sec. 6, effective January 1, 1967. -- Created 1948 Ky. Acts ch. 57, <br>sec. 3.