Kentucky Revised Statutes Title XII. Conservation and State Development § 150.4112.Administrative regulations to allow resident nonprofit 501(c)(3) institution to sell donated mounted wildlife specimen

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

(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.