{"data":{"id":"us-ky/krs-142.010","jurisdiction":"us-ky","citation":"KRS 142.010","heading":"State taxes on legal processes and instruments -- Distribution of amount","body":"collected.\n(1) The following taxes shall be paid:\n(a) A tax of four dollars and fifty cents ($4.50) on each marriage license;\n(b) A tax of four dollars ($4) on each power of attorney to convey real or personal\nproperty;\n(c) A tax of four dollars ($4) on each mortgage, financing statement, or security\nagreement and on each notation of a security interest on a certificate of title\nunder KRS 186A.190;\n(d) A tax of four dollars ($4) on each conveyance of real property;\n(e) A tax of four dollars ($4) on each lien or conveyance of coal, oil, gas, or other\nmineral right or privilege; and\n(f) A tax of four dollars ($4) on each recorded will.\n(2) Except as provided in KRS 395.0 15, the tax imposed by this section shall be\ncollected by each county clerk as a prerequisite to the issuance of a marriage license\nor the original filing of an instrument subject to the tax. Subsequent assignment of\nthe original instrument shall not be ca use for additional taxation under this section.\nThis section shall not be construed to require any tax upon a deed of release of a\nlien retained in a deed or mortgage.\n(3) (a) Except as provided in paragraph (b) of this subsection, taxes imposed under\nthis section shall be reported and paid to the Department of Revenue by each\ncounty clerk within ten (10) days following the end of the calendar month in\nwhich instruments subject to tax are filed or marriage licenses issued. Each\nremittance shall be accompanied by a summary report on a form prescribed by\nthe department.\n(b) The tax on the notation of a security interest on a certificate of title under\nKRS 186A.190 shall be reported and paid through AVIS and the electronic\ntitle application and registration system established under KRS 186A.017, in\naccordance with the procedures set forth in KRS 186.230.\n(4) Any county clerk who violates any of the provisions of this section shall be subject\nto the uniform civil penalties imposed pursuant to KRS 131.180. In every case, any\ntax not paid on or before the due date shall bear inter est at the tax interest rate as\ndefined in KRS 131.010(6) from the date due until the date of payment.\n(5) (a) One dollar ($1) of the amount collected under each paragraph of subsection\n(1) of this section shall be placed in an agency fund in the Departmen t for\nLibraries and Archives to be used exclusively for the purpose of preserving\nand retaining public records by continuing the local records grant program\nactive in the Department for Libraries and Archives.\n(b) Ninety percent (90%) of all funds allocate d to the Department for Libraries\nand Archives under paragraph (a) of this subsection for the local records grant\nprogram shall be set aside for grants to county clerks and distributed annually,\nexcept as provided in paragraph (c) of this subsection.\n(c) If there are insufficient grant applications from county clerks for the\nDepartment for Libraries and Archives to distribute ninety percent (90%) of\nall funds allocated under paragraph (a) of this subsection, the Department for\nLibraries and Archives may grant those funds to other agencies.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57816","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"65c0ac5dccec639acd75631f2d455d2d248c2f90eaeb23bdb59096bff77947ce","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.990","next":"us-ky/krs-142.011"},"notice":"GroundRules: Original legal text. Not legal advice."}