OFFICE HOME

• ACCOUNTS
• EXTERNAL AUDIT BRANCH
• PURCHASES
  

• Performs audits on Consultants and Utility/Rails Companies involved in Transportation Contracts
• Provides auditing functions to meet the various needs of Transportation Cabinet management
• Audits over 900 permit holders that lease or rent automobiles to assure compliance with Kentucky's Usage statutes in the U-Drive-It program
• Audits over 47,000 trucking companies traveling Kentucky highways to ensure compliance with Kentucky's Weight Distance Tax statutes
• Audits motor carriers with apportioned registration applications as required by the International Registration Plan (IRP)
• Audits intrastate fuel-tax audits on Kentucky based motor carriers (KIT)
  

PROTEST OF TAX ASSESSMENT

Protests of all Road Fund tax assessments must be received in writing by the Division of Audits, Tax Compliance Branch, within 45 days from the date of the tax notice. All letters of protest must provide documentation that supports the disputed basis and amount of appeal.

• International Registration Plan (IRP)
• International Fuel Tax Agreement (IFTA)
• Usage Tax U-Drive-It Program
• Weight Distrance (KYU) and Kentucky Intrastate Tax (KIT)
• External Audits on Consultants and Utility/Rails
  • Kentucky Administrative Regulation for Financial Records and Audit of Firms
  • Guidelines for Audit Interpretation
  • Forms

OTHER LINKS

Kentucky Division of Motor Carriers

AASHTO Uniform Audit and Accounting Guide for Audit of Transportation Consultants

U. S. Code of Federal Regulation (CFR Title 23:645) on Utilities

CONTACT US

Division of Audits
200 Mero Street
Frankfort, KY 40622
Phone (502) 564-6760
Fax (502) 564-6766