Kentucky Revised Statutes Title XXIV. Public Utilities § 281.835.Reciprocal tax exemptions for nonresident carriers operating in interstate commerce

To carry out the declaration of policy provided for in this chapter, the department may enter into reciprocal agreements with other jurisdictions whereby motor vehicles, as defined in KRS 186.010 and 281.010, while operating into or through the Commonwealth of Kentucky in interstate commerce and properly licensed in another state, shall be exempt in whole or in part from registration fees and seat and mileage taxes under KRS Chapter 186, provided like or similar privileges are granted motor vehicles, as defined in KRS 186.010 and 281.010, properly licensed in this state.