FRANKFORT — The search for people who might be eligible for a refund on taxes paid by Kentuckians on purchases of used motor vehicles in another state is proving even more problematic than originally thought.

        The Revenue Cabinet in late April sent notices to more than 830,000 individuals who might be eligible for such a refund.

        Spokesman Alex Rose said Tuesday more than 100,000 of the notices have been returned because of improper addresses, moves or other reasons. More notices may be on their way back.

        “There's a ton of them coming back,” Mr. Rose said.

        The cabinet and attorneys in the class-action lawsuit that prompted the change in tax policy have also come up with a new situation in which car buyers may be entitled to a refund for taxes paid.

        Kentucky used to allow a credit for the value of a trade-in against the taxable value of a used vehicle. The tax is 6 percent, but the credit was allowed only for vehicles purchased in Kentucky.

        A judge ruled last year the different treatment for vehicles purchased in Kentucky or another state was unconstitutional. The ruling also ordered the cabinet to notify vehicle owners who might be eligible for the refund. Eligible taxpayers would have bought a used vehicle from March 10, 1997, to Jan. 31, 2001, and traded in a used vehicle in the transaction.

        The cabinet has estimated the refunds could total $12 million, but the estimate is vague.

        If someone from Kentucky sold a car to an out-of-state dealer, who then sold it to a Kentuckian, that transaction may also be eligible for a refund. Mr. Rose said the cabinet's database would not have turned up such transactions.

        Attorneys in the class-action suit have suggested the state should undertake an advertising campaign to find the people who had notices returned or who might be eligible for a refund for other circumstances.

        People who feel they are entitled to a refund must complete a form that is available at all county clerk offices.

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