KRS 139.779: Tax receipts, interest, and penalties from sale of motor vehicle to be

deposited in road fund -- Exceptions.

All tax receipts, interest, and penalties resulting from the sale of a motor vehicle subject

to sales tax under KRS 139.200 and not otherwise exempt from sales tax under KRS

139.470 shall be deposited in the road fund, unless the motor vehicle has been exempted

from the motor vehicle usage tax under KRS 138.460(3) for nonhighway use. All tax

receipts, interest, and penalties resulting from the s ale of a motor vehicle, as defined in

KRS 138.450, which is purchased for nonhighway use shall continue to be deposited in

the general fund.