{"data":{"id":"us-ky/krs-143.090","jurisdiction":"us-ky","citation":"KRS 143.090","heading":"Revenue credited to road fund and Office of Energy Policy.","body":"(1) The Transportation Cabinet shall certify to the commissioner of the Department of\nRevenue by October 1 of each fiscal year the amount required for lease rental\npayments to the Kentucky Turnpike Authority for resource recovery road projects.\n(2) The Office of Energy Policy shall certify to the commissioner of the Department of\nRevenue by October 1 of each year the amount of the annual lease rental payments\nrequired to be made for any energy research development or demonstration project\nundertaken by the Office of Energy Policy. The amount so certified shall in no case\nexceed three million dollars ($3,000,000) in any one (1) year.\n(3) Upon receiving the certifications provided for in subsections (1) and (2) of this\nsection, the commissioner of the Department o f Revenue shall cause the certified\namounts to be deposited from the proceeds of the tax levied by KRS 143.020 to the\ncredit of the transportation fund and the Office of Energy Policy, respectively,\nunless otherwise provided by the General Assembly in a budget bill, as follows:\n(a) An amount equal to the amount certified by the Transportation Cabinet shall\nbe deposited to the transportation fund (road fund); and\n(b) An amount equal to the amount certified by the Office of Energy Policy shall\nbe transferred by appropriate interfund transfer procedures to the Office of\nEnergy Policy.\n(4) All tax levied by KRS 143.020 collected in excess of the amount required to be\ndeposited to the transportation fund (road fund) or transferred to the Office of\nEnergy Policy shall be deposited by the Department of Revenue to the credit of the\ngeneral fund.\n(5) If the proceeds of the tax levied by KRS 143.020 are less than the amounts certified\nunder subsections (1) and (2) of this section, the commissioner of revenue shall\nprorate the proceeds to the transportation fund and the Office of Energy Policy\nbased upon the ratio of each certified amount to the total of the two (2) certified\namounts.","path":["KRS Chapter 143"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47526","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"33553ab2b39f7b041fad41bf116d1f1f123f018d248546aa62d927061d42c7f6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143.085","next":"us-ky/krs-143.100"},"notice":"GroundRules: Original legal text. Not legal advice."}