UDI allows for deferment of this tax at the time of registration. Payment will be made based on rental and lease receipts generated by use of the vehicle.
Located in KRS 138.463 and supplemented by the following four administrative regulations:
Proper accounting systems to record all usage of the vehicles licensed under UDI are a must. The taxpayer should be able to account for all use of the vehicle and revenue generated from its operation on Kentucky highways.