Kentucky Revised Statutes

Ky. Rev. Stat. § 143.090 (2026)

Revenue credited to road fund and Office of Energy Policy

✓ current as of May 2026

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(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 of 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. Effective: July 14, 2018 History: Amended 2018 Ky. Acts ch. 29, sec. 9, effective July 14, 2018. -- Amended 2010 Ky. Acts ch. 24, sec. 115, effective July 15, 2010. -- Amended 2006 Ky. Acts ch. 152, sec. 5, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, secs. 536 and 543, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 2, sec. 3, effective July 14, 2000. -- Amended 1994 Ky. Acts ch. 277, sec. 5, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 325, sec. 26, effective July 13, 1990. -- Amended 1984 Ky. Acts ch. 410, sec. 8, effective July 13, 1984. -- Amended 1980 Ky. Acts ch. 298, sec. 2, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 189, sec. 5, effective July 1, 1978. -- Amended 1976 Ky. Acts ch. 84, sec. 3, effective March 29, 1976. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 9.

Notes of Decisions

Cited in 3 cases, 1986–2010 · leading case: Commonwealth Ex Rel. Armstrong v. Collins, 709 S.W.2d 437 (Ky. 1986).

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Commonwealth Ex Rel. Armstrong v. Collins, 709 S.W.2d 437 (Ky. 1986). · cites it 5× “The Attorney General argues that the first provision is in conflict with KRS 143.090 and that the second provision is in conflict with KRS 45.”

Univ. of the Cumberlands v. Pennybacker, 308 S.W.3d 668 (Ky. 2010). · cites it 4× “" Pursuant to KRS 143.090, a portion of the tax revenues is designated for the road fund and a portion for the Office of Energy Policy (OEP).”

Beshear v. Haydon Bridge Co., Inc., 304 S.W.3d 682 (Ky. 2010). · cites it 2× “In this case, KRS 143.090(4) provides that, “[a]ll [coal severance] tax levied by KRS 143.”

— Ky. Rev. Stat. § 143.090(4) — 2 cases

Univ. of the Cumberlands v. Pennybacker, 308 S.W.3d 668 (Ky. 2010). “" Pursuant to KRS 143.090, a portion of the tax revenues is designated for the road fund and a portion for the Office of Energy Policy (OEP).”

Beshear v. Haydon Bridge Co., Inc., 304 S.W.3d 682 (Ky. 2010). “In this case, KRS 143.090(4) provides that, “[a]ll [coal severance] tax levied by KRS 143.”

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