KRS 131.205: Temporary deposits of collections by field representatives -- Transmittal to

department.

(1) Any field representative of the Department of Revenue who is authorized to collect

taxes or money due the Commonwealth may deposit to his special account as f ield

representative of the department any money so collected in a state or national bank

in this Commonwealth.

(2) He shall within forty -eight (48) hours after making such deposits draw a check or

checks payable to the State Treasurer for the full amount o f the deposit and mail

same to the department or transmit same in a manner approved by the department.

Nothing in this section shall be construed as authorizing any field representative of

the department to enforce or cash, even for the purpose of a deposi t, any check or

other instrument of value payable to the Commonwealth or any agency thereof.

(3) Deposits shall be made in such banks as the department may by regulation

designate, and subject to such further conditions as the department may prescribe.

Any reasonable service charges made by the bank may be paid by the department

from its appropriation as other claims against it are paid.