601 KAR 1:200. Administration of taxes imposed in KRS 138.655 through 138.7291.

601 KAR 1:200. Administration of taxes imposed in KRS 138.655 through 138.7291.

RELATES TO: KRS 138.655-138.7291, 186.650, 49 C.F.R. 390.21, 49 U.S.C. 317

STATUTORY AUTHORITY: KRS 138.725(1), 281.600, 49 U.S.C. 317

NECESSITY, FUNCTION, AND CONFORMITY: In accordance with 49 U.S.C. 317.05 and KRS 138.227, Kentucky is in conformance with the provisions of the International Fuel Tax Agreement (IFTA). If a motor carrier operates in interstate commerce, the motor fuel taxes imposed by Kentucky statutes which are subject to the provisions of IFTA are KRS 138.660(1) and (2). If the motor carrier operates exclusively in intrastate commerce, the taxes imposed by KRS 138.660(1) and (2) are not subject to the requirements of IFTA. The tax imposed by KRS 138.660(3) is not subject to the IFTA federal mandate. All three (3) of these taxes are administered under the provisions of KRS 138.655 through 138.7291. This administrative regulation is necessary to set forth the administrative procedures for the implementation of the International Fuel Tax Agreement in Kentucky, to note the differences between the requirements of IFTA and Kentucky state law, to clearly establish, where applicable, when the provisions of IFTA preempt state law, and to provide for uniformity in the interstate and intrastate administration of KRS 138.660(1) and (2) so as not to violate the interstate commerce clause of the United States Constitution.

Section 1. Definitions. (1) "Base jurisdiction" means the member jurisdiction where qualified motor vehicles are based for vehicle registration purposes and:

(a) Where the operational control and operational records of the fuel tax licensee's qualified motor vehicles are maintained or can be made available; and

(b) Where some travel is accrued by qualified motor vehicles within the fleet.

(2) "Fuel tax license" means either an IFTA license or a KIT license.

(3) "IFTA" means the International Fuel Tax Agreement.

(4) "IFTA license" means a motor fuel tax license issued in accordance with the IFTA "Procedures Manual."

(5) "Jurisdiction" means a state of the United States, the District of Columbia, or a province or territory of Canada.

(6) "KIT license" means the Kentucky intrastate tax license issued by the Kentucky Transportation Cabinet to an intrastate motor carrier subject to the taxes imposed by KRS 138.660(1) and (2).

(7) "KYU license" means the Kentucky Highway Use License issued by the Kentucky Transportation Cabinet to a motor carrier subject to the tax imposed by KRS 138.660(3).

(8) "Motor carrier" means as defined in KRS 138.655(5).

(9) "Over-the-road fuel" means fuel purchased from a retail distributor and placed directly into a qualified motor vehicle.

(10)(a) "Qualified motor vehicle" means a motor vehicle operated by a motor carrier that is used, designed, or maintained for the transportation of persons or property and that meets at least one (1) of the following criteria:

1. A single vehicle having two (2) axles and a gross vehicle weight or a registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms;

2. A single vehicle having three (3) or more axles, regardless of weight; or

3. A vehicle used in combination, when the weight of the combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight or registered gross vehicle weight.

(b) A qualified motor vehicle shall not include the following:

1. A recreational vehicle;

2. A motor vehicle registered pursuant to KRS 186.050(4) or under another jurisdiction's law as a farm vehicle; or

3. A motor vehicle used to transport persons for hire.

(11) "Quarterly reporting period" means a period of time consistent with the calendar quarterly periods of January 1 through March 31, April 1 through June 30, July 1 through September 30, and October 1 through December 31.

(12) "Recreational vehicle" means a motor home, a pickup truck with an attached camper, a bus or similar motor vehicle if used exclusively for personal pleasure by an individual and which is not used in connection with any business endeavor.

(13) "Tax-paid fuel" means motor fuel purchased either in bulk or over-the-road by a motor carrier on which the motor fuel taxes imposed by a jurisdiction are paid at the time of purchase.

Section 2. Governing IFTA Documents. The following IFTA documents prepared and adopted by the membership of the International Fuel Tax Association, except where specifically otherwise identified in this administrative regulation regarding the administration for KIT licensees, shall govern the administration of Kentucky's collection of the taxes imposed by KRS 138.660(1) and (2):

(1) Articles of agreement as revised July 1998;

(2) Procedures Manual as revised July 1998; and

(3) Audit Procedures Manual as revised July 1998.

Section 3. Fuel Tax License. (1)(a) A motor carrier which operates a qualified motor vehicle in interstate commerce and which has Kentucky as the base jurisdiction for the operation of its qualified motor vehicles shall each year apply to the Division of Motor Carriers for an IFTA license or its renewal.

(b) A motor carrier which operates exclusively in intrastate commerce may apply for an IFTA license.

(c) Application for the IFTA license shall be on form TC 95-203, "Application for Motor Fuel Tax Licensing for IFTA Carriers" as revised February 1996.

(2)(a) A motor carrier which operates all of its qualified motor vehicles exclusively in intrastate commerce and which does not apply for an IFTA license pursuant to subsection (1) of this section shall apply each year for a KIT license or its renewal.

(b) Application for the KIT license shall be on form TC 95-200a, "Application for Kentucky Intrastate Tax License" as revised January 1996.

(3)(a) A fuel tax license issued shall expire on December 31 of the year in which the license was issued.

(b) The Transportation Cabinet shall begin accepting renewal applications on November 1 of each year.

(4)(a) The original or a legibly reproduced copy of a fuel tax license issued by the Kentucky Transportation Cabinet or an IFTA license issued by another jurisdiction shall be carried in each qualified motor vehicle when operating on any public highway of Kentucky.

(b) An IFTA license issued by Kentucky authorizes a qualified motor vehicle for motor fuel tax purposes to be operated in any IFTA jurisdiction.

(5)(a) The Transportation Cabinet shall issue two (2) decals per qualified motor vehicle to a holder of a fuel tax license.

(b) Unless the qualified motor vehicle is being operated on a trip permit pursuant to KRS 138.665 and Section 10 of this administrative regulation, a fuel tax decal issued by the Transportation Cabinet or a decal issued by another IFTA jurisdiction denoting proof of issuance of an IFTA license shall be displayed on the lower rear exterior portion of both sides of the cab of each qualified motor vehicle. The decal shall be located so as to be totally visible and the view of the decal shall not be obstructed by any part of the truck.

(d) A new decal shall be issued each calendar year.

(6) Each fuel tax licensee which does not have a U.S. Department of Transportation motor carrier identification number or an Interstate Commerce Commission motor carrier identification number shall apply for an intrastate motor carrier identification number on Form TC 92-150, "Application for Intrastate Carrier Identification Number", March 1996 edition.

(a) The intrastate motor carrier identification number assigned to a KIT licensee shall be displayed on each qualified motor vehicle the KIT licensee operates in the same manner as required pursuant to 49 C.F.R. Part 390.21 except the KIT identification number shall be preceded by the letters "USDOT" and followed by the letters "KY".

(b) A fuel tax licensee shall display on each of its qualified motor vehicle in accordance with the provisions of 49 C.F.R. part 390.21 the name of and location of the motor carrier.

(7)(a) Each fuel tax licensee shall immediately report any change in the principal business address, legal status, or business name to the Transportation Cabinet.

(b) All motor carrier operations shall be conducted in the name in which the fuel tax license is issued or the duly assumed business name of the licensee, as it appears on the license.

(c) A licensee shall use the name utilized in the application for the license in all documents relating to its operation. Both this name and the fuel tax license number shall be used in correspondence with the Transportation Cabinet.

Section 4. KYU License. (1) A motor carrier subject to the tax imposed by KRS 138.660(3) shall apply for a KYU license prior to operating on the highways of Kentucky a motor vehicle subject to the tax imposed by KRS 138.660(3).

(2) Application for the KYU license shall be on form TC 95-200, "Application for Kentucky Highway Use License" as revised June 1995.

(3)(a) A KYU licensee shall assign a unique number to each individual motor vehicle subject to the tax in KRS 138.660(3).

(b) The unique vehicle identification number shall:

1. Be displayed on the front of the vehicle readily legible in daylight hours from a distance of 100 feet when the vehicle is not in motion;

2. Be in sharp contrast to the background of the vehicle; and

3. Not be placed higher than the bottom of the windshield or lower than the bottom of the front bumper.

(4) A KYU licensee shall either:

(a) File a form TC 95-9, "Request for Validation of Motor Carrier Control Number", June 1996 edition with the Transportation Cabinet; or

(b) Display the KYU number on each motor vehicle subject to the tax imposed by KRS 138.660(3) it operates in the same manner as required pursuant to 49 C.F.R. Part 390.21.

(5)(a) A KYU licensee shall immediately report any change in the principal business address, legal status, or business name to the Transportation Cabinet.

(b) All motor carrier operations subject to KRS 138.660(3) shall be conducted in the name in which the KYU license is issued or the duly assumed business name of the licensee, as it appears on the license.

(c) A KYU licensee shall use the name utilized in the application for the license in all documents relating to its operations. Both this name and the KYU license number shall be used in correspondence with the Transportation Cabinet.

(6)(a) A KYU licensee shall register each of its vehicles subject to the tax imposed by KRS 138.660(3) with the Transportation Cabinet. The registration shall be reported on form TC 95-38, "Application for the Registration of Taxable Vehicles in Kentucky", June 1996 edition.

(b) If the licensee sells, leases, or buys a vehicle subject to the tax imposed by KRS 138.660(3), the KYU licensee shall immediately file a copy of the Form TC 95-38 with the Transportation Cabinet showing the addition to or deletion from its fleet.

Section 5. Leasing of Motor Vehicles. The following shall apply in the case of lessor, lessee, independent contractors, and household goods agents:

(1) A lessor that is regularly engaged in the business of leasing or renting a motor vehicle without driver to a licensee or other lessee may be deemed to be the licensee. The lessor shall be issued a license if an application has been:

(a) Properly filed; and

(b) Approved pursuant to the provisions of Sections 3 and 4 of this administrative regulation.

(2) If a motor carrier used independent contractors under leases of thirty (30) days or more, the lessor and lessee shall have the option of designating which party is to report and pay the fuel use tax imposed by KRS 138.660(1) and (2) and the fuel taxes imposed by other jurisdictions.

(3) If the lessee assumes responsibility for reporting and paying motor fuel taxes pursuant to subsection (2) of this section, the base jurisdiction for IFTA purposes shall be the base jurisdiction of the lessee, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes by the lessor.

(4) If a motor carrier rented a motor vehicle for a period of less than thirty (30) days from a lessor described in subsection (1) of this section, the lessor shall pay the fuel use taxes unless both of the following conditions are met:

(a) The lessor has a written rental contract which designates the lessee as the party responsible for reporting and paying the fuel use tax; and

(b) The lessor has a copy of the lessee's IFTA fuel tax license which is valid for the term of the rental.

(5) If the motor carrier uses independent contractors under leases of thirty (30) days of less, the trip lessor shall report and pay all fuel taxes.

(6) If the motor carrier is a household goods carrier using independent contractors, agents, or service representatives, under intermittent leases, the party liable for all motor fuel taxes shall be:

(a) The lessee if the qualified motor vehicle is being operated under the lessee’s jurisdictional operating authority. The base jurisdiction for purposes of IFTA shall be the base jurisdiction of the lessee, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes by the lessor or lessee; or

(b) The lessor who is the independent contractor, agent, or service representative if the qualified motor vehicle is being operated under the lessor's jurisdictional operating authority. The base jurisdiction for purpose of IFTA shall be the base jurisdiction of the lessor, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes.

(7) The lease shall be made available by either the lessee or the lessor upon request of the Transportation Cabinet.

Section 6. Bonding Requirements. (1) The Transportation Cabinet shall require the bond for the payment of the taxes imposed by KRS 138.660 if the licensee meets one (1) of the following criteria:

(a) The licensee has failed to timely file a report required by Section 7 of this administrative regulation for three (3) quarters of sixteen (16) consecutive quarters;

(b) The licensee has failed to remit all of the tax due for a taxable quarter;

(d) The licensee has had his KYU, KIT, or IFTA license revoked, suspended, or canceled.

(2) A licensee required to post a bond pursuant to this section may deposit with the Transportation Cabinet one (1) of the following:

(a) A surety bond;

(b) Bonds or other obligations of the United States, Canada, or the Commonwealth of Kentucky made payable to the Commonwealth of Kentucky;

(c) Automatically renewable time certificates of deposit issued by a bank doing business in the Commonwealth of Kentucky and insured by the Federal Deposit Insurance Corporation, made in the name of licensee, payable to the Commonwealth of Kentucky and containing the provision that interest earned shall be payable to the licensee but that the certificates can only be canceled by written authorization from the Transportation Cabinet;

(d) Investment certificates or share accounts issued by a savings and loan association doing business in the Commonwealth of Kentucky and insured by the Federal Savings and Loan Insurance Corporation. Evidence of the insured account, either certificate or passbook, shall be delivered to the Transportation Cabinet with a properly executed assignment form whereby the funds on deposit are assigned and made payable to the Commonwealth of Kentucky; or

(e) A cash bond submitted in the form of a cashier's check, money order, or other certified funds which are payable to the Commonwealth of Kentucky.

(3) The licensee shall be the principal obligor and the Commonwealth of Kentucky shall be the obligee.

(4)(a) Proof of the bond required pursuant to subsection (1) of this section, may be filed on form TC 95-201, "Kentucky Highway Use Bond", June 1998 edition.

Section 7. Tax Payment and Reporting. (1) The Transportation Cabinet shall by the last day of each quarterly reporting period mail the appropriate tax report form to each fuel tax licensee.

(a) Kentucky-based IFTA licensees shall be mailed form "IFTA Quarterly Fuel Tax Report" IFTA 100, November 1994 edition.

(b) KIT licensees shall be mailed form "Highway Quarterly Tax Return", Form TC 95-101a, January 1996 edition.

(d) Even if a fuel tax licensee had no operations during the reporting quarter, the licensee shall file the tax reporting form.

(2)(a) The Transportation Cabinet shall send at the beginning of each calendar year to each KYU licensee all of the KRS 138.660(3) quarterly tax report forms "Kentucky Weight Distance Tax Form", Form TC 95-101, May 1996 edition due for that calendar year.

(b) A KYU licensee shall comply with the provisions of KRS 138.685.

(3)(a) When filing a motor fuel tax report, an IFTA licensee shall apply the overpayment generated in one (1) jurisdiction to the motor fuel taxes owed to another jurisdiction, remitting the net amount owed to the Transportation Cabinet.

(b) IFTA licenses shall present one (1) check to the Transportation Cabinet to pay the motor fuel taxes due pursuant to KRS 138.660(1) and (2) as well as the motor fuel taxes due all other IFTA jurisdictions.

(c) If a fuel tax licensee has been required to file a bond pursuant to Section 6 of this administrative regulation, the check to pay the motor fuel taxes due shall be certified.

(d) The requirement for a certified check for KYU licensees shall be waived pursuant to KRS 138.665 unless the motor carrier is notified by the Transportation Cabinet to the contrary. The cabinet may require a certified check from a motor carrier if the motor carrier:

1. Pursuant to Section 6 of this administrative regulation is required to post a bond for its fuel taxes;

2. Has not established a record of consistent and continued compliance with KRS 138.655 through 138.7291; or

3. Is operating on the highways of Kentucky without a KYU license.

(4) A computer-generated tax return shall not be used in lieu of Transportation Cabinet forms unless the licensee receives advance written approval of the format from the Transportation Cabinet, Division of Motor Carriers.

Section 8. Tax Recordkeeping. Each fuel tax licensee or KYU licensee shall maintain records as set forth in 601 KAR 1:201.

Section 9. Assessment. (1)(a) If a fuel tax licensee fails, neglects, or refuses to file a tax report when due, the Transportation Cabinet shall, on the basis of the best information available to the cabinet, determine the fuel tax liability of the licensee for each jurisdiction.

(b) If a KYU licensee fails, neglects, or refuses to file a tax report when due, the Transportation Cabinet shall, on the basis of the best information available to the cabinet, determine the tax liability of the licensee relating to KRS 138.660(3).

(c) If a motor carrier fails, neglects, or refuses to obtain either a fuel tax license or a KYU license, the Transportation Cabinet may, on the basis of the best information available to the cabinet, determine the KRS 138.660(1) and (2) or (3) tax liability of the motor carrier for Kentucky.

(2) The motor carrier shall be notified of additional tax assessments by mail. Payment, including interest from the original due date, in the absence of protest, shall be made within forty-five (45) days from the date of the notice of tax due.

(3) A written protest may be filed by the motor carrier, or other persons representing the motor carrier, and shall include a supporting statement and documents which identify the specific adjustments requested or the portions of the assessment being protested and setting forth the reasons the protest is being made (KRS 131.110(1)). The protest shall be filed with the Transportation Cabinet, Division of Audit Review within forty-five (45) days from the date of the notice of tax due.

(4) If an IFTA license motor carrier elects to exercise the right under Section 1450.200 of the IFTA Articles of Agreement for Further Requests for Appeal, the cabinet shall consider this a protest of the assessment by the taxpayer, and place the taxpayer into protest status.

(5) If an IFTA member jurisdiction elects to exercise the right under Section 1360.100 of the IFTA Articles of Agreement to reaudit the motor carrier, the cabinet shall consider this a protest of the assessment by the taxpayer.

(6) If the supporting statements and documentation are not sufficient to change the assessment results, the motor carrier may request an information gathering or protest conference with the Division of Audit Review.

(7) Within a reasonable period after the information gathering or protest conference is held, the cabinet shall issue a final ruling to the taxpayer, stating the final assessment results and detailing the procedures for an appeal to the Kentucky Board of Tax Appeals (KRS 131.110).

(8) If the motor carrier does not request a conference, the cabinet shall issue a final ruling to the taxpayer, stating the final assessment results and detailing the procedures for an appeal to the Kentucky Board of Tax Appeals (KRS 131.110).

(9) Within thirty (30) days from the date of the final ruling by the cabinet, a written protest may be filed by the taxpayer, or other persons representing the taxpayer, with the Kentucky Board of Tax Appeals (KRS 131.110).

Section 10. Trip Permits. (1) A motor carrier who does not have a required license may operate on Kentucky’s highways pursuant to a temporary trip permit issued pursuant to KRS 138.665.

(2) Application for a temporary trip permit shall be made by applying to the Division of Motor Carriers. The application may be made in person, in writing, or by telephone or facsimile communication.

(a) The address for written requests is P.O. Box 2007, Frankfort, Kentucky 40602;

(b) The location for in person requests is Third Floor, State Office Building, 501 High Street, Frankfort, Kentucky;

(d) The telephone number for the facsimile machine in the Division of Motor Carriers is (502) 564-4138.

(3) The application for a temporary trip permit shall contain the following information:

(a) The name and address of the applicant;

(b) The year, make, and serial (vehicle identification) number of the motor vehicle for which the application is being made; and

Section 11. Fuel Tax Refunds or Credits. (1) A fuel tax licensee shall be allowed to carry forward a motor fuel tax credit for eight (8) quarters.

(2) A refund request from a fuel tax licensee shall be presented in writing and detail the reason for the requested refund.

(3)(a) A full credit shall be allowed IFTA and KIT licensees for tax-paid fuel purchases placed in a qualified motor vehicle.

(b) Any excess of fuel tax paid over tax liability in any member jurisdiction shall be credited in full to tax liability in other member jurisdictions or to the IFTA licensee’s account ledger, as appropriate.

(4)(a) A motor fuel tax refund to an IFTA licensee shall not be made unless the motor fuel tax liability, including an audit assessment, has been satisfied for all member jurisdictions.

(b) If a fuel tax licensee's refund request is determined to be properly due, the refund shall be paid within ninety (90) days after receipt of a request for payment from a fuel tax licensee.

(5)(a) A fuel tax licensee may apply within two (2) quarters to the Transportation Cabinet for refund of the fuel tax imposed by KRS 138.660(1) or (2) if the fuel:

1. Was consumed on the public highways;

2. Was from the same tank that was permanently attached to the power unit of the qualified motor vehicle;

3. Served to power the operation of the qualified motor vehicle on the highways; and

4. Was used for:

a. A mixer;

b. Pumps;

c. A load lift;

d. A refrigeration unit; or

e. Similar power take-off equipment.

(b) The application for the refund of fuel defined in paragraph (a) of this subsection shall be made on form TC 95-214, "Fuel Tax Refund for Power Takeoff", June 1996 edition to substantiate the nonhighway use of the fuel.

Section 12. Tax Penalties and Interest. (1) The penalty for the late payment of the tax imposed by KRS 138.660(3) shall be as set forth in KRS 138.715.

(2) The penalty for the late payment of motor fuel tax imposed by KRS 138.660(1) and (2) or an IFTA jurisdiction shall be ten (10) percent of the tax due or fifty (50) dollars whichever is greater.

(3) The interest on the late payment of any of the taxes administered pursuant to this administrative regulation shall be as set forth in KRS 138.715.

(4) The taxes, penalties, and interest identified in KRS 138.675 shall also include the motor fuel taxes, penalties, and interest owed to other IFTA jurisdictions.

(5) The penalties and interest due for the overpayment of a refund shall begin accruing fifteen (15) days after the motor carrier is notified of the overpayment.

Section 13. License Cancellation, Refusal, and Reinstatement. (1) If a motor carrier fails to comply with the provisions of KRS 138.655 through 138.7291, or this administrative regulation, the fuel tax license or KYU license may be canceled in accordance with the provisions of KRS 138.675.

(2) A license shall not be issued and shall be cancelled for the following reasons:

(a) Improper use of license or decal;

(b) Failure to file a tax return when due;

(d) Failure to produce records after written request for the records;

(e) Failure to maintain records in the required manner;

(f) Notification from another IFTA jurisdiction of motor fuel tax violations in that jurisdiction; or

(g) A similar action or inaction by the licensee.

(3) A motor carrier shall be notified of the pending license cancellation or license refusal and offered the opportunity for an administrative hearing pursuant to Section 14 of this administrative regulation.

(4) If a license is canceled by the Transportation Cabinet, the motor carrier shall immediately return the license.

(5) If a motor carrier desires to have a canceled license reinstated, the carrier shall meet the following criteria:

(a) Prove to the Transportation Cabinet that sufficient records are being and will be maintained to file accurate tax reports;

(b) Submit quarterly tax reports for all missed reporting periods;

(d) Provide a bond pursuant to Section 6 of this administrative regulation; and

(e) Provide evidence of liability insurance, operating authority, and other items of KRS Chapter 281 applicable to the motor carrier.

Section 14. Appeal Procedure. (1) An appeal of any nontax action of the Transportation Cabinet resulting from its actions relating to KRS 138.655 through 138.7295 shall be in writing and directed to the Transportation Cabinet, Office of General Counsel, 10th Floor, State Office Building, 501 High Street, Frankfort, Kentucky 40622.

(2) An administrative hearing shall be conducted in accordance with the provisions of KRS Chapter 13B.

Section 15. Incorporation by Reference. (1) The following material is incorporated by reference:

(a) "International Fuel Tax Agreement", (July 1998 edition), International Fuel Tax Association;

(b) Form TC 95-9, "Request for Validation of Motor Carrier Control Number," (August 1996 edition), Transportation Cabinet;

(c) Form TC 95-38, "Application for the Registration of Taxable Vehicles in Kentucky", (October 1996 edition), Transportation Cabinet;

(d) Form TC 95-201, "Kentucky Highway Use Bond", (June 1995 edition), Transportation Cabinet;

(e) Form TC 95-1, "Kentucky Trucking Application", (October 1998 edition), Transportation Cabinet;

(f) Form TC 95-205, "Kentucky Fuel Users Bond", (June 1996 edition), Transportation Cabinet;

(g) Form "IFTA Quarterly Fuel Tax Report" IFTA 100, (August 1998 edition), Transportation Cabinet;

(h) Form TC 95-101a, "Highway Quarterly Tax Return", (September 1996 edition), Transportation Cabinet;

(i) Form TC 95-101, "Kentucky Weight Distance Tax", (May 1996 edition), Transportation Cabinet; and

(j) Form TC 95-214, "Fuel Tax Refund for Power Takeoff", (June 1996 edition), Transportation Cabinet.

(2) This material may be inspected, copied, or obtained at the Transportation Cabinet, State Office Building, 501 High Street, Frankfort, Kentucky 40622, Monday through Friday, 8 a.m. to 4:30 p.m. (22 Ky.R. 2504; Am. 23 Ky.R. 441; eff. 9-3-96; 25 Ky.R. 1704; 2140; eff. 3-2-99.)