{"data":{"id":"us-ky/krs-131.205","jurisdiction":"us-ky","citation":"KRS 131.205","heading":"Temporary deposits of collections by field representatives -- Transmittal to","body":"department.\n(1) Any field representative of the Department of Revenue who is authorized to collect\ntaxes or money due the Commonwealth may deposit to his special account as f ield\nrepresentative of the department any money so collected in a state or national bank\nin this Commonwealth.\n(2) He shall within forty -eight (48) hours after making such deposits draw a check or\nchecks payable to the State Treasurer for the full amount o f the deposit and mail\nsame to the department or transmit same in a manner approved by the department.\nNothing in this section shall be construed as authorizing any field representative of\nthe department to enforce or cash, even for the purpose of a deposi t, any check or\nother instrument of value payable to the Commonwealth or any agency thereof.\n(3) Deposits shall be made in such banks as the department may by regulation\ndesignate, and subject to such further conditions as the department may prescribe.\nAny reasonable service charges made by the bank may be paid by the department\nfrom its appropriation as other claims against it are paid.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28125","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"6085ca72535b4029c912fdd96ea1d3cee8c7037c76cc7af5c72698518348e188","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.200","next":"us-ky/krs-131.207"},"notice":"GroundRules: Original legal text. Not legal advice."}