All tax receipts, interest, and penalties resulting from the sale of a motor vehicle subject to sales tax under KRS § 139.200 and not otherwise exempt from sales tax under KRS
139.470 shall be deposited in the road fund, unless the motor vehicle has been exempted from the motor vehicle usage tax under KRS § 138.460(3) for nonhighway use. All tax receipts, interest, and penalties resulting from the sale of a motor vehicle, as defined in KRS § 138.450, which is purchased for nonhighway use shall continue to be deposited in the general fund.

Terms Used In Kentucky Statutes 139.779


Effective: August 1, 2006
History: Created 2006 Ky. Acts ch. 252, Pt. XXXVI, sec. 2, effective August 1, 2006.