# KRS § 142.010: 142.010 State taxes on legal processes and instruments -- Distribution of amount collected > Kentucky · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.010 ## Section - **Citation:** KRS § 142.010 - **Heading:** 142.010 State taxes on legal processes and instruments -- Distribution of amount collected - **Jurisdiction:** Kentucky - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** KY Code / Title XI / Chapter 142 / Section 142.010 ## Text 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 which 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 continuing 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 distribute 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. ## Nearby sections - [KRS § 142.010 142.010 State taxes on legal processes and instruments -- Distribution of amount collected](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.010.md) - [KRS § 142.015 142.015 Commission of county clerk for collecting taxes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.015.md) - [KRS § 142.050 142.050 Real estate transfer tax -- Collection on recording -- Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.050.md) - [KRS § 142.060 142.060 Charitable institutions include organizations owning properties listed in National Register](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.060.md) - [KRS § 142.100 142.100 Definitions for KRS 142.100 to 142.135](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.100.md) - [KRS § 142.105 142.105 Collection and remittance of CMRS prepaid service charges](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.105.md) - [KRS § 142.110 142.110 Registration by retailer with the department](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.110.md) - [KRS § 142.115 142.115 Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.115.md) - [KRS § 142.120 142.120 Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.120.md) - [KRS § 142.125 142.125 Recordkeeping](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.125.md) - [KRS § 142.130 142.130 Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.130.md) - [KRS § 142.135 142.135 Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.135.md) - [KRS § 142.301 142.301 Definitions for KRS 142.301 to 142.363](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.301.md) - [KRS § 142.303 142.303 Tax on gross revenues of providers for hospital services -- Exception](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.303.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.010. 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