Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 132.227 — Situs of vehicle

The taxable situs of a motor vehicle is presumed to be the county of registration as of the
assessment date.

Last amended: Effective: January 1, 1984 History: Amended 1982 Ky. Acts ch. 264, sec. 1, effective January 1, 1984. -- Amended 1980 Ky. Acts ch. 240, sec. 6, eff ective July 15, 1980. -- Created 1978 Ky. Acts ch. 371, sec. 5, effective January 1, 1981.

Source: official text