Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 141.072 — Designation of party -- Certification and remittance to state and county party organizations
The designation for a political party shall appear on the face of the individual income tax
return. Fifty cents ($0.50) of any designation pursuant to KRS 14 1.071 shall be reserved
for remittance to the appropriate official of the local governing authority of the designated
political party within the taxpayer's resident county. The remainder of the designation
shall be reserved for remittance to the appropriate official of the state governing authority
of the designated political party. The commissioner of the Department of Revenue shall
annually certify by December 1 all such designated amounts to be paid by the State
Treasurer, and the Treasurer shall annually remit by the following January 1 such funds to
the appropriate official of the state and local governing authorities of the designated
political party.
Source: official text