Blackburn v. Maxwell Co.

MILLIKEN, Chief Justice.

This case involves the weight tax exemptions of motor carriers of property under KRS 281.605(2) as enacted by the 1954 session of the General Assembly, and the effect of changes made in 1956 in its regulations by the Department of Motor Transportation pursuant to the changes made in the statute. The statute, KRS 281.605(2), states:

“(2) The following vehicles operated by a carrier or motor carrier shall be exempt from the tax imposed by KRS 281.810; Motor vehicles registered under subsection (3) of KRS 186.050 or motor vehicles owned by any person not a resident of this…