The Kentucky Motor Vehicle Use Tax Vehicle Condition Refund Application Form (Form 71A010) is an official document issued by the Kentucky Department of Revenue for vehicle owners requesting a refund of motor vehicle usage tax due to their vehicle’s damaged or impaired condition at the time the tax was paid. This refund process applies when a car, truck, or similar vehicle was purchased or titled in a condition that significantly reduced its taxable value and the owner can prove its damage with proper documentation. The purpose of this form is to allow taxpayers—who paid full motor vehicle usage tax at the County Clerk’s office—to reclaim the portion of tax that should not have been charged because the vehicle’s condition was worse than standard trade-in value. The refund amount is determined after the Department reviews repair evidence, damage photos, receipts, and valuation guidelines. Applicants must provide personal information, vehicle identifiers, dates, supporting documents, and optionally their banking details for electronic refund transfer. The form also requires a sworn declaration that all submitted information is truthful. Ultimately, this application protects Kentucky taxpayers by ensuring they pay tax only on their vehicle’s actual fair value rather than an assumed value unaffected by damage.

How To File The Form

1. Complete every field on Form 71A010 with accurate and up-to-date information.
2. Gather all required documentation: repair estimates, receipts, parts invoices, photographs, and proof of tax payment.
3. Attach copies of supporting records, including your Application for Kentucky Certificate of Title/Registration (TC 96-182) and your Kentucky Registration Receipt (TC 96-181).
4. Prepare at least two acceptable vehicle condition verification documents (listed later in the guide).
5. Provide banking information if you want the refund deposited electronically.
6. Sign the declaration section affirming all information is correct.
7. Send the completed application and attachments to the Kentucky Department of Revenue via mail or fax.
8. Ensure your claim is filed within four years of paying tax to the County Clerk.

How To Complete The Kentucky Motor Vehicle Use Tax Vehicle Condition Refund Application Form

Applicant Information Section

Name

Write your full name exactly as it appears on your Kentucky Registration Receipt. Use block letters or typed text. Include your daytime telephone number on the same line so the Department can contact you if needed.

Mailing Address

Enter your mailing information: P.O. Box or street address, followed by your city or town, county, state, and ZIP code.

Line (1): Social Security Number or Federal Identification Number

Provide the Social Security Number or Federal ID number that was used when the vehicle usage tax was originally paid to the County Clerk. Attach a copy of your Application for Kentucky Certificate of Title/Registration (TC 96-182).

Line (2): Date Tax Was Paid

Record the exact date you paid the usage tax to the County Clerk. Attach a copy of your Kentucky Registration Receipt (TC 96-181) for verification.

Line (3): Vehicle Details

Fill in the vehicle’s model year, manufacturer, model name, and its current odometer reading. Make sure the mileage is accurate at the time of completing this application.

Line (4): Vehicle Identification Number (VIN)

Enter the complete 17-digit VIN exactly as it appears on the vehicle. Double-check for accuracy, as this must match all supporting documents.

Line (5): Description Of Vehicle Condition And Damage

Describe the condition of the vehicle and the reason for the damage. Include details such as collision damage, mechanical failure, weather damage, theft recovery condition, etc. If you need more space, attach an additional written sheet.

Vehicle Condition Verification Requirements

You must submit at least two of the following documentation types:

• Repair Estimates

Provide copies of written estimates showing the VIN, preparation date, business name, address, and phone number.

• Repair Receipts

If repairs were completed, include receipts that list the VIN, dates serviced, and shop information.

• Parts Purchase Receipts

Parts receipts must list the purchased items, prices, seller’s name, address, phone number, and purchase date.

• Photographs Showing Damage

Pictures must include:
– visible vehicle damage, and
– a clear image of the VIN plate.
Photos may be taken by you or by Department of Revenue staff.

Line (6): Banking Information (For Electronic Refund)

If you want the refund deposited electronically, complete all banking fields.

Name Of Bank

Enter the official name of your bank.

Routing Transit Number (RTN)

Write the nine-digit routing number.

Depositor Account Number (DAN)

Record your full account number.

Instructions Sectio

(1) Required Completion

You must fully complete the application and attach all requested documentation. Refunds sent by EFT require complete banking information.

(2) Eligible Applicants

Only individuals listed on the Application for Kentucky Certificate of Title/Registration may request this refund.

(3) Four-Year Filing Limit

Your request must be submitted within four years from the date tax was originally paid. Late claims cannot be processed.

(4) Mailing Or Faxing The Application

Send your completed form and attachments to:

Motor Vehicle Usage Tax Section
Kentucky Department of Revenue
P.O. Box 1303, Station 64
Frankfort, KY 40602-1303

Fax: (502) 564-2906

Applicant Declaration

You must sign under penalty of perjury stating that:
– you have reviewed the refund application,
– all statements and attachments are accurate and complete,
– and you are authorized to sign.

Include your printed name, title (if applicable), and the signing date.

Page 2: Additional Information & Taxpayer Assistance

Taxpayer Service Centers

These centers can assist with completing the refund application and verifying vehicle condition. However, refunds are not processed at these locations.
Contact details for all centers (Ashland, Bowling Green, Corbin, Frankfort, Hopkinsville, Louisville, Northern Kentucky, Owensboro, Paducah, Pikeville) are listed directly in the PDF.

Refund Calculation Rules

– New vehicles, branded title vehicles (salvage or rebuilt), and vehicles damaged by hail or water are not limited by the 50% trade-in value rule.
– The refund amount reflects the difference between statutory taxable value at the time of titling and the adjusted value determined after document review.

Legal Reference

You can review the full tax law in KRS 138.4605–138.470.

Contact Information

You may submit questions by email to:
[email protected]

Forms and additional resources can be found at:
www.revenue.ky.gov