KRS 134.815: Payment by clerk -- Report of clerk.

(1) The county clerk shall, by the tenth of each month, report under oath and pay to the

state, county, city, urban-county government, school, and special taxing districts all

ad valorem taxes on motor vehicles collected by him for the preceding month, less

the collection fee of the county clerk, which shall be deducted before payment to the

depository. The county clerk shall be required to deposit state collections in a

manner consistent with procedures established by the department for the prompt

payment to the state of other state tax moneys collected by the county clerk.

(2) Any county clerk who fails to pay over any taxes collected by him on motor

vehicles as required by subsection (1) of this section shall be required to pay a

penalty of one percent (1%) f or each thirty (30) day period or fraction thereof, plus

interest at the legal rate per annum of such taxes.

(3) The county clerk may be granted an extension, not to exceed fifteen (15) days, for

filing the monthly report to each district required by this section.

(4) In the event a motor vehicle is registered in a county other than that in which the

vehicle had a taxable situs as of the most recent assessment date, the county clerk in

the new county of registration shall be charged with collecting the ad v alorem taxes

due for the state, county, city, urban -county government, school and special tax

districts in which the vehicle had situs. The county clerk making such collections

shall receive commissions on collections as set out for other collections on mo tor

vehicles.

(5) All moneys collected under this section by a county clerk on motor vehicles which

had a taxable situs in another county shall be reported and deposited with the state,

after he has deducted the appropriate commissions due from these colle ctions, and

such collections shall be distributed to the proper tax district.

(6) The department shall provide procedures governing receipt and disbursement of all

moneys collected under subsections (4) and (5) of this section.