KRS 186.240: Cabinet to furnish forms and plates -- Records -- Receipts -- Reflectorized

license plate program fund -- Use of receipts -- Accounting by clerk -- Audit.

(1) It shall be the duty of the cabinet to carry out the provisions of KRS 186. 005 to

186.260, and:

(a) Provide to the clerk in each county access to all forms provided for in KRS

186.005 to 186.260;

(b) Keep a numerical record of all registration numbers issued in the state and

also keep a record of motor or vehicle identification n umbers required by

KRS 186.160;

(c) Furnish to each clerk, originally each year upon estimate, and thereafter upon

requisition at all times, a sufficient supply of standard, noncommercial plates

and the supplies necessary to provide evidence of registration for all classes of

vehicles required to be registered; and

(d) Prescribe a standard plate of practical form and size for police identification

purposes that shall contain:

1. The registration identifier;

2. An indication that Kentucky is the issuing jurisdiction;

3. At the discretion of the cabinet, any combination of the following

phrases:

a. "Bluegrass State"; or

b. "United We Stand, Divided We Fall";

4. For standard plates for noncommercial vehicles:

a. The county in which the plate is issued; and

b. At the discretion of the person to whom the vehicle is registered,

the phrase "In God We Trust"; and

5. For plates for commercial vehicles, the year the license expires and

words or information the Department of Vehicle Regulation may

prescribe by administrative regulation in accordance with KRS Chapter

13A.

(2) Except as provided in KRS 186A.127, license plates issued pursuant to this chapter

shall conform to the provisions of subsection (1)(c) and (d) of thi s section. The

Transportation Cabinet shall provide for the issuance of reflectorized plates for all

motor vehicles, and shall collect a fee, in addition to the fee set out in KRS Chapter

186 and KRS 281.631, of fifty cents ($0.50). The fifty cents ($0.50) fee to

reflectorize license plates shall be used by the cabinet as provided in subsection (3)

of this section.

(3) The reflectorized license plate program fund is established in the state road fund

and appropriated on a continual basis to the cabinet to a dminister the moneys as

provided in this subsection. The fifty cents ($0.50) fee collected by the cabinet to

reflectorize license plates shall be deposited into the program fund and used to issue

reflectorized license plates. If at the end of a fiscal year , money remains in the

program fund, it shall be retained in the fund and shall not revert to the state road

fund. The interest and income earned on money in the program fund shall also be

retained in the program fund to carry out the provisions of this su bsection. The

Transportation Cabinet shall issue reflectorized license plates under the provisions

of this subsection on a schedule to be determined at the discretion of the cabinet.

(4) Except as directed under subsection (3) of this section, the Transpor tation Cabinet

shall receive all moneys forwarded by the clerk in each county and turn it over to

the State Treasurer for the benefit of the state road fund.

(5) The Transportation Cabinet shall require an accounting by the clerk in each county

for any moneys received by him or her under the provisions of this chapter, after the

deduction of his or her fees under this chapter, and for all receipts, forms, plates,

and insignia consigned to him or her. The Auditor of Public Accounts, pursuant to

KRS 43.070, o r a certified public accountant acting on behalf of the county

pursuant to KRS 43.070(1)(b), shall annually audit each county clerk concerning

his or her responsibilities for the collection of various fees and taxes associated with

motor vehicles. The secr etary of the Transportation Cabinet, with the advice,

consultation, and approval of the Auditor, shall develop and implement an

inventory and accounting system which shall ensure that the audits mandated in

KRS 43.070 are performed in accordance with gener ally accepted auditing

standards. The Transportation Cabinet shall pay for the portion of the audit

mandated by KRS 43.070(1)(a)2.

(6) When applied for under KRS 186.060 or 186.061, motor or vehicle numbers

assigned shall be distinctive to show that they were designated by the cabinet.