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Situs of vehicle

KRS 132.227
in effect
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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. 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, effective July 15, 1980. -- Created 1978 Ky. Acts ch. 371, sec. 5, effective January 1, 1981.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28246Fetched: 10/20/2026

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