{"data":{"id":"us-ky/krs-134.815","jurisdiction":"us-ky","citation":"KRS 134.815","heading":"Payment by clerk -- Report of clerk.","body":"(1) The county clerk shall, by the tenth of each month, report under oath and pay to the\nstate, county, city, urban-county government, school, and special taxing districts all\nad valorem taxes on motor vehicles collected by him for the preceding month, less\nthe collection fee of the county clerk, which shall be deducted before payment to the\ndepository. The county clerk shall be required to deposit state collections in a\nmanner consistent with procedures established by the department for the prompt\npayment to the state of other state tax moneys collected by the county clerk.\n(2) Any county clerk who fails to pay over any taxes collected by him on motor\nvehicles as required by subsection (1) of this section shall be required to pay a\npenalty of one percent (1%) f or each thirty (30) day period or fraction thereof, plus\ninterest at the legal rate per annum of such taxes.\n(3) The county clerk may be granted an extension, not to exceed fifteen (15) days, for\nfiling the monthly report to each district required by this section.\n(4) In the event a motor vehicle is registered in a county other than that in which the\nvehicle had a taxable situs as of the most recent assessment date, the county clerk in\nthe new county of registration shall be charged with collecting the ad v alorem taxes\ndue for the state, county, city, urban -county government, school and special tax\ndistricts in which the vehicle had situs. The county clerk making such collections\nshall receive commissions on collections as set out for other collections on mo tor\nvehicles.\n(5) All moneys collected under this section by a county clerk on motor vehicles which\nhad a taxable situs in another county shall be reported and deposited with the state,\nafter he has deducted the appropriate commissions due from these colle ctions, and\nsuch collections shall be distributed to the proper tax district.\n(6) The department shall provide procedures governing receipt and disbursement of all\nmoneys collected under subsections (4) and (5) of this section.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28463","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"799be47c1f1b40d7bd7f9e60ba80e4b1eb46f65b8bc0d860e55017dc9c1b1b16","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.810","next":"us-ky/krs-134.820"},"notice":"GroundRules: Original legal text. Not legal advice."}