KRS 139.779 — Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund -- Exceptions

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 s ale 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.