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43.071 Annual audit of county clerk's motor vehicle and motorboat tax
receipts.
(1)
(2)
(3)
The Auditor of Public Accounts shall annually audit each county clerk
concerning:
(a) All receipts due from the collection of motor vehicle and motorboat
registration fees, motor vehicle and motorboat licenses and other receipts
due the clerk pertaining to motor vehicles and motorboats as prescribed
in KRS Chapters 186, 186A and 235;
(b) All receipts due from the collection of motor vehicle usage tax as
prescribed by KRS 138.460; and
(c) All receipts due from the collection of the ad valorem tax on motor
vehicles and motorboats as prescribed by KRS 134.800.
These annual audits shall be completed by April 15 of the year following the
year to be audited.
The provisions of KRS 43.070 shall not apply to the separate and distinct
duties imposed on the Auditor of Public Accounts pursuant to subsection (1) of
this section. The audits specified in subsection (1) of this section shall be
conducted prior to the audits mandated by KRS 43.070.
Immediately upon completion of each audit, the Auditor of Public Accounts
shall prepare a report of his findings noting any indebtedness to the
Commonwealth. He shall furnish one (1) copy to the county clerk, one (1) copy
to the secretary of the Transportation Cabinet, one (1) copy to the secretary of
the Finance and Administration Cabinet and one (1) copy to the secretary of
the Energy and Environment Cabinet. If the county clerk objects to any findings
of indebtedness in the Auditor's report, he shall file a written response with the
Auditor within ten (10) days of his receipt of the report. The Auditor shall
consider the written response and within thirty (30) days of its receipt issue a
final report. If the county clerk wishes to object to any findings of indebtedness
contained in the final report, he shall file a request within ten (10) days of his
receipt of the final report for a hearing before a three (3) member panel
composed of the secretary of transportation or his designee, the commissioner
of the Department of Revenue or his designee, and the president of the
Kentucky County Clerks Association or his designee. The hearing shall be
conducted in accordance with the provisions of KRS Chapter 13B. The majority
decision of this panel shall be determinative of any indebtedness to the
Commonwealth. If the county clerk wishes to appeal the decision of this panel,
he shall file the appeal in the Circuit Court for the county where he serves in
accordance with KRS Chapter 13B.
Effective:July 15, 2010
History: Amended 2010 Ky. Acts ch. 24, sec. 36, effective July 15, 2010. -Amended 2005 Ky. Acts ch. 85, sec. 58, effective June 20, 2005. -- Amended
1996 Ky. Acts ch. 318, sec. 27, effective July 15, 1996. -- Amended 1988 Ky.
Acts ch. 163, sec. 17, effective January 1, 1990. -- Created 1986 Ky. Acts
ch. 429, sec. 3, effective July 15, 1986.
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