(1) If any motor vehicle other than a commercial vehicle upon which the license tax has been paid is destroyed by fire or accident, so that the vehicle is rendered entirely useless the owner shall be entitled to have refunded to him a part of the license fee paid by him proportionate to the registration period for which the license was granted.
(2) If any commercial vehicle upon which the license tax has been paid is destroyed by fire or accident so that the vehicle is rendered entirely useless the owner is entitled to have refunded to him that portion of the tax which he had theretofore paid allocable to the remaining complete quarters of the unexpired period for which the tax was paid.

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Terms Used In Kentucky Statutes 186.120

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Motor vehicle: means in KRS §. See Kentucky Statutes 186.010
  • Owner: means a person who holds the legal title of a vehicle or a person who
    pursuant to a bona fide sale has received physical possession of the vehicle
    subject to any applicable security interest. See Kentucky Statutes 186.010
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
  • vehicle: means every device in, upon, or by which any person or property is or may be transported or drawn upon a public highway, except electric low-speed scooters, devices moved by human and animal power or used exclusively upon stationary rails or tracks, or which derives its power from overhead wires. See Kentucky Statutes 186.010

(3) To obtain the refund, the owner whose motor vehicle has been destroyed shall apply to the Transportation Cabinet, submitting his affidavit and the affidavits of two (2) reputable persons, attesting to the fact that the vehicle has been destroyed, and the manner of destruction, and shall return the original license plates to the Transportation Cabinet. The Transportation Cabinet shall examine all applications and investigate the claims for refund, and if a claim is found to be correct, it shall approve it for payment, whereupon the Finance and Administration Cabinet shall draw a warrant upon the State Treasurer in favor of the owner of the destroyed vehicle, and charge the amount of it to the state road fund.
Effective: June 19, 1976
History: Amended 1976 Ky. Acts ch. 133, sec. 7, effective June 19, 1976. — Amended
1974 Ky. Acts ch. 74, Art. II, sec. 9(1); and ch. 74, Art. IV, sec. 20(9). — Amended
1966 Ky. Acts ch. 139, sec. 9, effective January 1, 1967. — Amended 1962 Ky. Acts ch. 62, sec. 7, effective January 1, 1963. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2739g-2e, 2739g-2f.