Kentucky Revised Statutes Title XVI. Motor Vehicles § 186.240.Cabinet to furnish forms and plates; records; receipts; reflectorized license plate program fund; use of receipts; accounting by clerk; audit (Effective January 1, 2024)

(1) It shall be the duty of the cabinet to carry out the provisions of KRS 186.005 to 186.260, and:

(2) Except as provided in KRS 186A.127, license plates issued pursuant to this chapter shall conform to the provisions of subsection (1)(c) and (d) of this section. The Transportation Cabinet shall provide for the issuance of reflectorized plates for all motor vehicles, and shall collect a fee, in addition to the fee set out in KRS Chapter 186 and KRS 281.631, of fifty cents ($0.50). The fifty cents ($0.50) fee to reflectorize license plates shall be used by the cabinet as provided in subsection (3) of this section.

(3) The reflectorized license plate program fund is established in the state road fund and appropriated on a continual basis to the cabinet to administer the moneys as provided in this subsection. The fifty cents ($0.50) fee collected by the cabinet to reflectorize license plates shall be deposited into the program fund and used to issue reflectorized license plates. If at the end of a fiscal year, money remains in the program fund, it shall be retained in the fund and shall not revert to the state road fund. The interest and income earned on money in the program fund shall also be retained in the program fund to carry out the provisions of this subsection. The Transportation Cabinet shall issue reflectorized license plates under the provisions of this subsection on a schedule to be determined at the discretion of the cabinet.

(4) Except as directed under subsection (3) of this section, the Transportation Cabinet shall receive all moneys forwarded by the clerk in each county and turn it over to the State Treasurer for the benefit of the state road fund.

(5) The Transportation Cabinet shall require an accounting by the clerk in each county for any moneys received by him or her under the provisions of this chapter, after the deduction of his or her fees under this chapter, and for all receipts, forms, plates, and insignia consigned to him or her. The Auditor of Public Accounts, pursuant to KRS 43.071, shall annually audit each county clerk concerning his or her responsibilities for the collection of various fees and taxes associated with motor vehicles. The secretary of the Transportation Cabinet, with the advice, consultation, and approval of the Auditor, shall develop and implement an inventory and accounting system which shall insure that the audits mandated in KRS 43.071 are performed in accordance with generally accepted auditing standards. The Transportation Cabinet shall pay for the audits mandated by KRS 43.071.

(6) When applied for under KRS 186.060 or 186.061, motor or vehicle numbers assigned shall be distinctive to show that they were designated by the cabinet.