KRS 138.880 — Notification of Department of Revenue by Commonwealth's attorney or county attorney of nonpayment of tax after conviction or plea -- Filing of notice of lien -- Release of lien

(1) Each Commonwealth's attorney or county attorney in this state who obt ains a
conviction of, or a guilty or Alford plea from, an offender for violating KRS
Chapter 218A shall, within seventy -two (72) hours after the conviction or the plea,
notify the department in writing if the offender has not paid the tax imposed by
KRS 138.872 as evidenced by the absence of the tax stamps, labels, or other official
tax indicia required to be affixed to the marijuana or controlled substance that was
the subject of the conviction or plea. The weight or dosage units prescribed in this
subsection shall include the weight of the marijuana or the weight or dosage units of
the controlled substance, whether pure, impure, or diluted. The notice required in
this subsection shall be submitted in the manner prescribed by the department and
shall include:
(a) The name, address, and Social Security number of the offender from whom
the conviction or plea was obtained;
(b) The type and quantity of the items that were the subject of the conviction or
plea;
(c) Any information developed during the course of t he investigation regarding
any real or personal properties owned by the offender from whom the
conviction or plea was obtained; and
(d) Other information the Department of Revenue may require to facilitate the
assessment and collection of the tax due pursuant to KRS 138.872.
(2) To facilitate collection of the tax due pursuant to KRS 138.872, the
Commonwealth's attorney or county attorney shall, as an authorized agent of the
department, simultaneously file a copy of the notice required pursuant to subsectio n
(1) of this section with:
(a) The county clerk of the county in which the conviction or the guilty or Alford
plea was entered;
(b) The county clerk of the county in which the offender resides if different from
the county in which the conviction or plea was entered;
(c) The county clerk of any other county in which the Commonwealth's attorney
or county attorney reasonably believes the offender from whom the conviction
or plea was obtained owns real or personal property; and
(d) Each financial institution o r other custodian the Commonwealth's attorney or
county attorney reasonably believes possesses any funds, safe deposit box, or
other assets owned in whole or in part by the offender from whom the
conviction or plea was obtained.
(3) The notice required by subsection (2) of this section shall be a lien in favor of the
Commonwealth pursuant to KRS 131.515 to secure payment of the tax, penalty, and
interest due. The tax shall be and remain a lien upon the property, and all property
subsequently acquired, and m ay be enforced as other liens on similar property are
enforced. The lien may be released only upon written notice from the department
that:
(a) The tax, penalty and interest due pursuant to KRS 138.872 and 138.889 have
been paid;
(b) A bond has been given to the department as provided in KRS 131.150; or
(c) The tax, penalty, and interest are determined by the department not to be due.
(4) The county clerk recording or releasing a state tax lien pursuant to this section shall
be entitled to the fee prescribed therefor by KRS 64.012.
(5) Except as necessary to accept taxes that the offender voluntarily pays under KRS
138.874, the department shall not require a bond or otherwise attempt to collect the
tax due under KRS 138.874 until the offender's taxable activity results in a
conviction or a guilty or Alford plea for a violation of KRS Chapter 218A.
However, the department may impose a notice of lien on issuance of a warrant or
indictment, which shall be released upon acquittal or dismissal of the case.