KRS 143.090 — Revenue credited to road fund and Office of Energy Policy

(1) The Transportation Cabinet shall certify to the commissioner of the Department of
Revenue by October 1 of each fiscal year the amount required for lease rental
payments to the Kentucky Turnpike Authority for resource recovery road projects.
(2) The Office of Energy Policy shall certify to the commissioner of the Department of
Revenue by October 1 of each year the amount of the annual lease rental payments
required to be made for any energy research development or demonstration project
undertaken by the Office of Energy Policy. The amount so certified shall in no case
exceed three million dollars ($3,000,000) in any one (1) year.
(3) Upon receiving the certifications provided for in subsections (1) and (2) of this
section, the commissioner of the Department o f Revenue shall cause the certified
amounts to be deposited from the proceeds of the tax levied by KRS 143.020 to the
credit of the transportation fund and the Office of Energy Policy, respectively,
unless otherwise provided by the General Assembly in a budget bill, as follows:
(a) An amount equal to the amount certified by the Transportation Cabinet shall
be deposited to the transportation fund (road fund); and
(b) An amount equal to the amount certified by the Office of Energy Policy shall
be transferred by appropriate interfund transfer procedures to the Office of
Energy Policy.
(4) All tax levied by KRS 143.020 collected in excess of the amount required to be
deposited to the transportation fund (road fund) or transferred to the Office of
Energy Policy shall be deposited by the Department of Revenue to the credit of the
general fund.
(5) If the proceeds of the tax levied by KRS 143.020 are less than the amounts certified
under subsections (1) and (2) of this section, the commissioner of revenue shall
prorate the proceeds to the transportation fund and the Office of Energy Policy
based upon the ratio of each certified amount to the total of the two (2) certified
amounts.