There is hereby created within the Department of Revenue a state debt offset account, which will be subject to the provisions of the restricted fund group, as provided in KRS 48.010(15)(f), and all funds collected under KRS 131.565(6) shall be credited the reto with only the expenses of the Department of Revenue related to development, implementation and administration of KRS 131.560 to 131.595 to be paid therefrom. This account shall not lapse.
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