KRS 131.205 — Temporary deposits of collections by field representatives -- Transmittal to department

(1) Any field representative of the Department of Revenue who is authorized to collect
taxes or money due the Commonwealth may deposit to his special account as f ield
representative of the department any money so collected in a state or national bank
in this Commonwealth.
(2) He shall within forty -eight (48) hours after making such deposits draw a check or
checks payable to the State Treasurer for the full amount o f the deposit and mail
same to the department or transmit same in a manner approved by the department.
Nothing in this section shall be construed as authorizing any field representative of
the department to enforce or cash, even for the purpose of a deposi t, any check or
other instrument of value payable to the Commonwealth or any agency thereof.
(3) Deposits shall be made in such banks as the department may by regulation
designate, and subject to such further conditions as the department may prescribe.
Any reasonable service charges made by the bank may be paid by the department
from its appropriation as other claims against it are paid.