Kentucky Revised Statutes

Ky. Rev. Stat. § 47.010 (2026)

State revenue, to what funds credited

✓ current as of May 2026

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(1) Except as provided in this chapter and in KRS 342.480, all state revenue shall be credited to the general fund.

(2) All revenues realized from the gasoline tax imposed by KRS 138.220 or from any gasoline tax hereafter imposed by law, shall be credited to the state road fund.

(3) All fees and taxes collected under the provisions of KRS Chapter 281, and all revenue realized from any motor bus license tax hereafter imposed by law, shall be credited to the state road fund.

(4) All funds appropriated by law to revolving funds pursuant to the provisions of KRS 45.253 shall be credited to such revolving funds.

(5) All funds collected under the provisions of KRS 278.120 to 278.150 for the support of the Public Service Commission shall be credited as provided in those sections. Effective: July 13, 1984 History: Amended 1984 Ky. Acts ch. 111, sec. 40, effective July 13, 1984. -- Amended 1980 Ky. Acts ch. 188, sec. 17, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 379, sec. 56, effective April 1, 1979. -- Amended 1966 Ky. Acts ch. 255, sec. 55. -- Amended 1962 Ky. Acts ch. 210, sec. 7. -- Amended 1942 Ky. Acts ch. 78, sec. 11(3). -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2739g-63, 2739j-44, 2739L-16, 4281g-3, 4281h-3, 4281w-1, 4281w- 2, 4281w-3, 4356t-26.

Notes of Decisions

Cited in 3 cases, 1960–2010 · leading case: Univ. of the Cumberlands v. Pennybacker, 308 S.W.3d 668 (Ky. 2010).

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Univ. of the Cumberlands v. Pennybacker, 308 S.W.3d 668 (Ky. 2010). · cites it 2× “In fact, KRS 47.010 provides, with a few exceptions regarding primarily taxes directed to the state road fund, "all state revenue shall be credited to the general fund.”

Walton v. Carter, 337 S.W.2d 674 (Ky. Ct. App. 1960). · cites it 2× “By KRS 47.010 it is provided that all tax revenues, with certain exceptions, shall be credited to the General Fund of the state.”

Commonwealth ex rel. Scent v. Smith, 353 S.W.2d 557 (Ky. Ct. App. 1962). · cites it 2× “The appellees maintain that this general section is ineffective because Section 180 of the Constitution requires that each tax law contain its own individual specification of purpose, with the result that there is now no valid specification of the purpose of the inheritance tax…”

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