Ky. Rev. Stat. § 47.110
Percentage of tax on marriage licenses and conveyances to be distributed
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among counties. Twelve and one-half percent (12.5%) of the revenue received from the taxes imposed by paragraphs (a) and (b) of subsection (1) of KRS 142.010, shall be returned to the county in which the tax was paid and be credited to the general fund of the county. History: Created 1948 Ky. Acts ch. 113, sec. 1.