Kentucky Form 71A010, the Motor Vehicle Usage Tax Vehicle Condition Refund Application, is used to request a refund when a vehicle’s condition may justify a taxable value lower than the value used when Kentucky motor vehicle usage tax was originally paid. The Kentucky Department of Revenue reviews the taxpayer’s information, vehicle condition, and supporting documentation to determine an appropriate taxable value. Any refund is based on the difference between the taxable value determined after the Department’s review and the taxable value that applied when the vehicle was titled and registered. Only individuals whose names appear on the Kentucky Certificate of Title/Registration application may submit the refund request. The application requires taxpayer identification information, vehicle information, the original tax-payment date, a description of the vehicle’s condition and damage, supporting evidence of that condition, and optional banking information if the applicant wants an electronic refund.
Who Can File Form 71A010?
Only an individual listed on the Application for Kentucky Certificate of Title/Registration may file this vehicle condition refund application.
A refund claim must be submitted within four years from the date the motor vehicle usage tax was paid to the County Clerk. Once that four-year limitation period has expired, the Department will not consider a refund or credit claim.
How To File Form 71A010
Complete all applicable sections of the application and attach the documents needed to establish both the original transaction and the condition of the vehicle.
The completed application and documentation may be mailed to:
Kentucky Department of Revenue
Motor Vehicle Usage Tax Section
P.O. Box 1303, Station 64
Frankfort, KY 40602-1303
The application may also be faxed to (502) 564-2906.
Before completing the application, gather:
- Your Kentucky Registration Receipt.
- Your Application for Kentucky Certificate of Title/Registration.
- The Social Security Number or Federal Identification Number under which the tax was paid.
- The date the motor vehicle usage tax was paid to the County Clerk.
- Vehicle year, make, model, VIN, and current odometer reading.
- Information describing the vehicle’s damage or condition.
- At least two acceptable forms of vehicle condition verification.
- Bank account and routing information if requesting an Electronic Fund Transfer refund.
How To Complete Form 71A010
Applicant Information
Complete the identification information at the top of the application using the information associated with the vehicle’s Kentucky registration.
Name
Enter your name exactly as it appears on your Kentucky Registration Receipt.
Print or type the name clearly so it can be matched with the registration records.
Daytime Telephone Number
Enter a telephone number where the Kentucky Department of Revenue can contact you during normal business hours if additional information is needed.
Mailing Address
Enter your complete mailing address.
Include:
- P.O. Box or street number and street name.
- City or town.
- County.
- State.
- ZIP Code.
Use an address where you can reliably receive correspondence concerning the refund application.
Tax And Vehicle Information
Item 1: Social Security Number Or Federal Identification Number
Enter the Social Security Number or Federal Identification Number under which the motor vehicle usage tax was originally paid to the County Clerk.
The identifying number should correspond with the original title, registration, and tax transaction.
You must attach a copy of the Application for Kentucky Certificate of Title/Registration, TC 96-182.
Item 2: Date Tax Was Paid To County Clerk
Enter the date on which the motor vehicle usage tax was paid to the County Clerk.
This date is important because the four-year period for filing a refund claim is measured from the date the tax was paid.
Attach a copy of the Kentucky Registration Receipt, TC 96-181.
Item 3: Year
Enter the model year of the vehicle.
Item 3: Make
Enter the vehicle manufacturer or make.
Item 3: Model
Enter the vehicle’s model.
Item 3: Current Odometer Reading
Enter the vehicle’s current mileage as shown on the odometer when preparing the refund application.
Make sure the vehicle description agrees with the title and registration records.
Item 4: Vehicle Identification Number
Enter the complete 17-digit Vehicle Identification Number, or VIN.
Check the VIN carefully against the vehicle and registration documents before submitting the application. An incorrect VIN can prevent the Department from properly matching the refund request with the vehicle.
Vehicle Condition And Damage
Item 5: Description Of Vehicle Condition And Cause Of Damage
Describe the vehicle’s condition in sufficient detail for the Department to understand why its condition may affect its taxable value.
Explain both:
- The actual condition or damage; and
- What caused the damage or condition.
Relevant information may include the affected portion of the vehicle, the type of damage, and circumstances related to how the damage occurred.
If the space on the application is insufficient, attach a separate sheet containing the additional explanation.
Vehicle Condition Verification Requirements
The vehicle’s condition cannot be supported by the written description alone.
You must submit at least two of the acceptable vehicle condition verification documents listed on the application.
Repair Estimates
You may submit copies of repair estimates as one form of verification.
The estimate must contain:
- The VIN of the vehicle being repaired.
- The date the estimate was prepared.
- The name of the person or business preparing the estimate.
- The address of the estimate preparer.
- The telephone number of the estimate preparer.
The estimate should relate directly to the condition or damage described in the refund application.
Repair Receipts
Copies of repair receipts may also be used as vehicle condition evidence.
The receipts should contain:
- The vehicle VIN.
- The dates the repair services were performed.
- The name of the vehicle repairer.
- The repairer’s address.
- The repairer’s telephone number.
Keep the documentation connected to the specific vehicle for which the refund is being requested.
Receipts For Parts Purchased
Receipts for replacement or repair parts may be submitted as another form of condition verification.
The receipts must identify:
- The parts purchased.
- The price of the parts.
- The business where the parts were purchased.
- The business address.
- The business telephone number.
- The date of purchase.
The records should establish a clear connection between the purchased parts and the damaged vehicle.
Photographs Showing Vehicle Damage
Photographs may be used to document the condition of the vehicle.
Include:
- Photographs clearly showing the vehicle damage; and
- A photograph of the VIN plate while it is attached to the vehicle.
The photographs may be taken by the vehicle owner or by Kentucky Department of Revenue personnel.
Because the application requires at least two forms of verification, photographs alone do not satisfy the complete documentation requirement unless another acceptable type of evidence is also submitted.
Banking Information For Electronic Refund
Complete Item 6 only when requesting the refund through Electronic Fund Transfer, or EFT.
If you want the refund deposited electronically, all requested banking information must be completed.
Item 6: Name Of Bank
Enter the name of the financial institution where you want the refund deposited.
Item 6: Routing Transit Number
Enter the bank’s nine-digit Routing Transit Number, or RTN.
Check the number carefully before submitting the application.
Item 6: Depositor Account Number
Enter the account number for the bank account that should receive the refund.
Verify the account information to reduce the risk of an unsuccessful electronic transfer.
If EFT is requested, do not leave any required banking fields incomplete.
Required Attachments
A complete refund request should include the documentation required by the application.
Application For Kentucky Certificate Of Title/Registration
Attach a copy of TC 96-182.
This supports the vehicle ownership and registration information and is also important because only the individuals listed on that application may file the refund claim.
Kentucky Registration Receipt
Attach a copy of TC 96-181.
This documentation supports information concerning the registration and tax transaction.
Vehicle Condition Verification
Provide at least two acceptable types of condition evidence, such as:
- Repair estimates.
- Repair receipts.
- Parts purchase receipts.
- Photographs documenting the damage and VIN plate.
Additional Vehicle Condition Explanation
Attach a separate statement if the space provided under Item 5 is not sufficient to explain the vehicle’s condition and cause of damage.
How The Refund Is Determined
The refund amount is not determined by entering a requested dollar amount on the application.
Instead, the Kentucky Department of Revenue reviews the taxpayer’s documents and determines an appropriate taxable value based on that review.
The potential refund is based on the difference between:
- The taxable value determined through the Department’s review of the submitted documentation; and
- The taxable value established under the applicable rules when the vehicle was originally titled and registered.
Providing complete documentation is therefore important because the Department uses the submitted evidence when reviewing the vehicle’s taxable value.
Special Rules For Certain Vehicles
The application contains a special explanation concerning new vehicles and vehicles with certain branded or damaged-title classifications.
New vehicles and vehicles with branded titles, including:
- Salvage vehicles.
- Rebuilt vehicles.
- Water-damaged vehicles.
- Hail-damaged vehicles.
are not subject to the 50% of trade-in value limitation described in the form’s instructions.
However, the affidavit of total consideration continues to be used for valuation purposes for these vehicles.
Signature And Certification
The application must be signed before it is submitted.
By signing, the applicant declares under penalties of perjury that the application and any attached schedules or statements have been examined and that, to the best of the applicant’s knowledge, the information is true, complete, and correct. The signer also confirms that they are authorized to sign the refund application.
Signed
Sign the application in the designated space.
The person signing must be authorized to submit the refund request.
Title
Enter the signer’s title or capacity, when applicable.
Name
Print or type the name of the person signing the application.
Date
Enter the date the application is signed.
Review the application and supporting documents before signing because the certification applies to both the application itself and the attached information.
Taxpayer Service Center Assistance
Kentucky Taxpayer Service Centers can help applicants complete the refund application and submit a refund request.
Department personnel at a Taxpayer Service Center can also verify the condition of a vehicle that is brought to the location.
However, Taxpayer Service Centers do not process the refund itself. Refund processing is handled separately by the Department.
Taxpayer Service Center Locations
Ashland
1539 Greenup Avenue
Ashland, KY 41101-7695
Phone: (606) 920-2037
Bowling Green
201 West Professional Park Court
Bowling Green, KY 42104-3278
Phone: (270) 746-7470
Corbin
15100 North US 25E, Suite 2
Corbin, KY 40701-6188
Phone: (606) 528-3322
Frankfort
501 High Street
Frankfort, KY 40601-2103
General Information: (502) 564-4581
Forms: (502) 564-3658
Hopkinsville
181 Hammond Drive
Hopkinsville, KY 42240-7926
Phone: (270) 889-6521
Louisville
600 West Cedar Street
2nd Floor West
Louisville, KY 40202-2310
Phone: (502) 595-4512
Northern Kentucky
Turfway Ridge Office Park
7310 Turfway Road, Suite 190
Florence, KY 41042-4871
Phone: (859) 371-9049
Owensboro
Corporate Center
401 Frederica Street
Building C, Suite 201
Owensboro, KY 42301
Phone: (270) 687-7301
Paducah
Clark Business Complex, Suite G
2928 Park Avenue
Paducah, KY 42001-4024
Phone: (270) 575-7148
Pikeville
Uniplex Center, Suite 203
126 Trivette Drive
Pikeville, KY 41501-1275
Phone: (606) 433-7675
Contact Information
Questions concerning the vehicle condition refund application may be directed to the Kentucky Department of Revenue Motor Vehicle Usage Tax Section.
Telephone: (502) 564-4455
Fax: (502) 564-2906
Email: KRC.WEBResponseMotorVehicleUsageTax@ky.gov
Final Review Before Filing
Before submitting Form 71A010, verify the following:
- Make sure your name matches the name on the Kentucky Registration Receipt.
- Enter a daytime telephone number.
- Provide your complete mailing address.
- Confirm that you are listed on the Application for Kentucky Certificate of Title/Registration.
- Enter the Social Security Number or Federal Identification Number under which the tax was paid.
- Attach a copy of TC 96-182.
- Enter the correct date on which the motor vehicle usage tax was paid to the County Clerk.
- Attach a copy of TC 96-181.
- Confirm that the refund claim is being filed within four years of the tax-payment date.
- Enter the correct vehicle year, make, and model.
- Enter the current odometer reading.
- Verify all 17 digits of the VIN.
- Clearly describe the vehicle’s condition.
- Explain the cause of the vehicle’s damage.
- Attach an additional sheet if more space is needed for the vehicle-condition explanation.
- Submit at least two acceptable forms of vehicle condition verification.
- Make sure repair estimates or receipts contain the VIN and required business information.
- Make sure parts receipts identify the parts, purchase price, seller information, and purchase date.
- If submitting photographs, include clear photographs of the damage and the VIN plate attached to the vehicle.
- Complete the bank name, routing number, and account number if requesting an EFT refund.
- Review all bank information carefully before requesting electronic payment.
- Confirm that all supporting documents relate to the same vehicle identified on the application.
- Print or type the signer’s name.
- Complete the title field when applicable.
- Sign and date the application.
- Review all attached schedules, statements, receipts, photographs, and other documentation before filing.
- Mail the completed application and supporting documents to the Motor Vehicle Usage Tax Section or submit them using the fax information provided on the application.