{"data":{"id":"us-ky/krs-139.779","jurisdiction":"us-ky","citation":"KRS 139.779","heading":"Tax receipts, interest, and penalties from sale of motor vehicle to be","body":"deposited in road fund -- Exceptions.\nAll tax receipts, interest, and penalties resulting from the sale of a motor vehicle subject\nto sales tax under KRS 139.200 and not otherwise exempt from sales tax under KRS\n139.470 shall be deposited in the road fund, unless the motor vehicle has been exempted\nfrom the motor vehicle usage tax under KRS 138.460(3) for nonhighway use. All tax\nreceipts, interest, and penalties resulting from the s ale of a motor vehicle, as defined in\nKRS 138.450, which is purchased for nonhighway use shall continue to be deposited in\nthe general fund.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28959","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"b30805dde1a82a2d635a681e9cb5fee5fd2b6229871ecf808b4a3d810725af5e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.778","next":"us-ky/krs-139.780"},"notice":"GroundRules: Original legal text. Not legal advice."}