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Code · Kentucky · Chapter 134 — Payment, collection, and refund of taxes

134.815 Payment by clerk -- Report of clerk.

340 words·~2 min read·/ky/chapter-134/134-815

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

(1)The county clerk shall, by the tenth of each month, report under oath and pay to the
state, county, city, urban-county government, school, and special taxing districts all
ad valorem taxes on motor vehicles collected by him for the preceding month, less
the collection fee of the county clerk, which shall be deducted before payment to the
depository. The county clerk shall be required to deposit state collections in a
manner consistent with procedures established by the department for the prompt
payment to the state of other state tax moneys collected by the county clerk.
(2)Any county clerk who fails to pay over any taxes collected by him on motor
vehicles as required by subsection
(1)of this section shall be required to pay a
penalty of one percent (1%) for each thirty
(30)day period or fraction thereof, plus
interest at the legal rate per annum of such taxes.
(3)The county clerk may be granted an extension, not to exceed fifteen
(15)days, for
filing the monthly report to each district required by this section.
(4)In the event a motor vehicle is registered in a county other than that in which the
vehicle had a taxable situs as of the most recent assessment date, the county clerk in
the new county of registration shall be charged with collecting the ad valorem taxes
due for the state, county, city, urban-county government, school and special tax
districts in which the vehicle had situs. The county clerk making such collections
shall receive commissions on collections as set out for other collections on motor
vehicles.
(5)All moneys collected under this section by a county clerk on motor vehicles which
had a taxable situs in another county shall be reported and deposited with the state,
after he has deducted the appropriate commissions due from these collections, and
such collections shall be distributed to the proper tax district.
(6)The department shall provide procedures governing receipt and disbursement of all
moneys collected under subsections
(4)and
(5)of this section.
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