KRS 142.010 — State taxes on legal processes and instruments -- Distribution of amount collected

(1) The following taxes shall be paid:
(a) A tax of four dollars and fifty cents ($4.50) on each marriage license;
(b) A tax of four dollars ($4) on each power of attorney to convey real or personal
property;
(c) A tax of four dollars ($4) on each mortgage, financing statement, or security
agreement and on each notation of a security interest on a certificate of title
under KRS 186A.190;
(d) A tax of four dollars ($4) on each conveyance of real property; and
(e) A tax of four dollars ($4) on each lien or conveyance of coal, oil, gas, or other
mineral right or privilege.
(2) The tax imposed by this section shall be collected by each county clerk as a
prerequisite to the issuance of a marriage license or the original filing of an
instrument subject to the tax. Subsequent assignment of the original instrument
shall not be cause for additional taxation under this section. This section shall not
be construed to require any tax upon a deed of release of a lien retained in a deed or
mortgage.
(3) Taxes imposed under this section shall be reported and paid to the Department of
Revenue by each county clerk within ten (10) days following the end of the calendar
month in whi ch instruments subject to tax are filed or marriage licenses issued.
Each remittance shall be accompanied by a summary report on a form prescribed by
the department.
(4) Any county clerk who violates any of the provisions of this section shall be subject
to the uniform civil penalties imposed pursuant to KRS 131.180. In every case, any
tax not paid on or before the due date shall bear interest at the tax interest rate as
defined in KRS 131.010(6) from the date due until the date of payment.
(5) (a) One dollar ($1) of the amount collected under each paragraph of subsection
(1) of this section shall be placed in an agency fund in the Department for
Libraries and Archives to be used exclusively for the purpose of preserving
and retaining public records by conti nuing the local records grant program
active in the Department for Libraries and Archives.
(b) Ninety percent (90%) of all funds allocated to the Department for Libraries
and Archives under paragraph (a) of this subsection for the local records grant
program shall be set aside for grants to county clerks and distributed annually,
except as provided in paragraph (c) of this subsection.
(c) If there are insufficient grant applications from county clerks for the
Department for Libraries and Archives to distrib ute ninety percent (90%) of
all funds allocated under paragraph (a) of this subsection, the Department for
Libraries and Archives may grant those funds to other agencies.