{"data":{"id":"us-ky/krs-68.120","jurisdiction":"us-ky","citation":"KRS 68.120","heading":"Surplus in special fund to revert to general fund -- Return to special reserve","body":"fund for similar purpose.\nWhere the special object or purpose for which a tax was levied has been accomplished,\nany amount remaining in the special fund shall become a part of the general revenue fund\nof the county. In any county where all or any part of a special fund so transferred to the\ngeneral fund remains unexpended and has not been commingled with other funds in such\na way as to lose its identification, the county may return the same to a special reserve\nfund for an object or purpose similar to that for which the fund was originally\naccumulated and may invest the same in investments in which other funds of the county\nmay lawfully be invested until such time as it is nec essary to expend the fund for such\npurpose.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24064","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"b695e0e4e1cdc48bd52eaf274241022b67eb61d8d9cd9f8ba58e997ab2db61f7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.110","next":"us-ky/krs-68.125"},"notice":"GroundRules: Original legal text. Not legal advice."}