Kentucky Statutes 281.820 – Accounts and records for tax and regulation purposes
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The department may require any motor carrier to keep within this state, subject to inspection at all reasonable times by the department, such books of account or other records as are reasonably necessary to enable the department to obtain full information at all times regarding the amounts due from such operator in fees or taxes and in order to regulate the motor carrier‘s operation. The books and records shall be at all times open to inspection by, but shall not be kept or retained by, the department.
Effective: June 24, 2015
History: Amended 2015 Ky. Acts ch. 19, sec. 27, effective June 24, 2015. — Amended
1970 Ky. Acts ch. 57, sec. 6. — Created 1950 Ky. Acts ch. 63, sec. 51, effective June
15, 1950.
Effective: June 24, 2015
Terms Used In Kentucky Statutes 281.820
- Department: means the Department of Vehicle Regulation. See Kentucky Statutes 281.010
- Motor carrier: means any person in either a private or for-hire capacity who owns, controls, operates, manages, or leases, except persons leasing to authorized motor carriers, any motor vehicle for the transportation of passengers or property upon any highway, and any person who engages in the business of automobile utility trailer lessor, vehicle towing, driveaway, or U-Drive-It. See Kentucky Statutes 281.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
History: Amended 2015 Ky. Acts ch. 19, sec. 27, effective June 24, 2015. — Amended
1970 Ky. Acts ch. 57, sec. 6. — Created 1950 Ky. Acts ch. 63, sec. 51, effective June
15, 1950.