(1) As used in this section, "mounted wildlife specimen" means: (a) A legally taken animal, including the skin of the head, cape, or the entire skin, mounted in a lifelike representation of the animal or any part thereof; or (b) A European mount in which the horns or antlers and the skull or a portion of the skull are mounted for display. (2) Notwithstanding KRS 150.180 and no late r than January 1, 2014, the department shall promulgate administrative regulations to allow a resident nonprofit charitable, religious, or educational institution which has qualified for exemption from income taxation under Section 501(c)(3) of the Interna l Revenue Code to sell mounted wildlife specimens, except as prohibited by federal law, that have been donated to that institution. (3) The administrative regulations promulgated under this section shall establish a means by which each transaction for the sale of donated mounted wildlife specimens for white -tailed deer, elk, bears, turkeys, and bobcats allowed under subsection (2) of this section shall be recorded by the department. The department shall make the recording of each transaction as reasonably c onvenient for all parties to the transaction as possible, which may include but not be limited to allowing telephone and Internet recording of sales. (4) Licensed taxidermists subject to the reporting requirements under KRS 150.4111 shall be exempt from the requirements of subsection (3) of this section.
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