KRS 136.1875 — Information to be furnished by fleet owner

On or before April 15, 1991, and prior to January 1, 2007, each person, corporation,
partnership, or other business association owning or operating trucks, tractors, trailers,
semitrailers, and buses whose route or system is partly within this state and pa rtly within
another state or states, shall on forms provided by the Department of Revenue provide the
department with a detailed description of all its vehicles operating within this state along
with the necessary mileage data to be used in apportioning the value on an annual basis.