Kentucky Revised Statutes

Ky. Rev. Stat. § 138.725 (2026)

Administration by Department of Vehicle Regulation -- Reciprocity in

✓ current as of May 2026

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furnishing information.

(1) The Department of Vehicle Regulation shall administer the provisions of KRS 138.655 to 138.725 and 138.990, and may prescribe, adopt and enforce regulations relating to the administration and enforcement thereof.

(2) The Department of Vehicle Regulation shall, upon the request of the officials to whom are entrusted the enforcement of the gasoline and special fuels tax law of any other state, the United States, or the provinces of the Dominion of Canada, forward to such officials any information which it shall have relative to the receipt, sale, use, transportation, shipment or delivery by any person of gasoline and special fuels provided such state or states makes provision in its law for the furnishing of like information to this state. History: Amended 1962 Ky. Acts ch. 62, sec. 23. -- Amended 1958 Ky. Acts ch. 70, sec. 22. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 27. -- Created 1954 Ky. Acts ch. 97, sec. 16.

Notes of Decisions

Cited in 1 case, 1995–1995 · leading case: Transp. Cabinet v. Cassity, 912 S.W.2d 48 (Ky. 1995).

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Transp. Cabinet v. Cassity, 912 S.W.2d 48 (Ky. 1995). · cites it 2× “KRS 138.725. This tax is paid through the issuance of a KYU.”

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