Kentucky Revised Statutes

Ky. Rev. Stat. § 134.300 (2026)

Repealed, 2010

✓ current as of May 2026

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Catchline at repeal: Reports, payments by sheriff. History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 346, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 384, sec. 278, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 26. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 932, 4147.

Notes of Decisions

Cited in 1 case, 2000–2000 · leading case: Marshall v. Commonwealth ex rel. Hatchett, 20 S.W.3d 478 (Ky. Ct. App. 2000).

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Marshall v. Commonwealth ex rel. Hatchett, 20 S.W.3d 478 (Ky. Ct. App. 2000). “140(3)(a) & (b) provide in their entirety: (a) The sheriff, except in urban-county governments, may, and at the direction of the fiscal court shall, invest any tax revenues held in his possession from the time of collection until the time of distribution to the proper taxing…”

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