150.4112 Administrative regulations to allow resident nonprofit 501(c)(3)

233 words·~1 min read·/ky/150-4112

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

institution to sell donated mounted wildlife specimen.

(1)As used in this section, "mounted wildlife specimen" means:

(a)A legally taken animal, including the skin of the head, cape, or the entire skin,

mounted in a lifelike representation of the animal or any part thereof; or

(b)A European mount in which the horns or antlers and the skull or a portion of

the skull are mounted for display.

(2)Notwithstanding KRS 150.180 and no later than January 1, 2014, the department

shall promulgate administrative regulations to allow a resident nonprofit charitable,

religious, or educational institution which has qualified for exemption from income

taxation under Section 501(c)(3) of the Internal Revenue Code to sell mounted

wildlife specimens, except as prohibited by federal law, that have been donated to

that institution.

(3)The administrative regulations promulgated under this section shall establish a

means by which each transaction for the sale of donated mounted wildlife

specimens for white-tailed deer, elk, bears, turkeys, and bobcats allowed under

subsection

(2)of this section shall be recorded by the department. The department

shall make the recording of each transaction as reasonably convenient for all parties

to the transaction as possible, which may include but not be limited to allowing

telephone and Internet recording of sales.

(4)Licensed taxidermists subject to the reporting requirements under KRS 150.4111

shall be exempt from the requirements of subsection

(3)of this section.