Kentucky Statutes 150.4112 – Administrative regulations to allow resident nonprofit 501(c)(3) institution to sell donated mounted wildlife specimen
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(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 later 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 Internal 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 convenient 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.
Effective: June 25, 2013
History: Created 2013 Ky. Acts ch. 13, sec. 1, effective June 25, 2013.
(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
Terms Used In Kentucky Statutes 150.4112
- Animal: includes every warm-blooded living creature except a human being. See Kentucky Statutes 446.010
- Department: means the Department of Fish and Wildlife Resources. See Kentucky Statutes 150.010
- Federal: refers to the United States. See Kentucky Statutes 446.010
- Resident: means any person who has established permanent domicile and legal residence and has resided in this state for thirty (30) days immediately prior to his or her application for a license. See Kentucky Statutes 150.010
- Sell: includes offering to sell, having or possessing for sale, barter, exchange, or trade. See Kentucky Statutes 150.010
- Wildlife: means any normally undomesticated animal, alive or dead, including without limitations any wild mammal, bird, fish, reptile, amphibian, or other terrestrial or aquatic life, whether or not possessed in controlled environment, bred, hatched, or born in captivity and including any part, product, egg, or offspring thereof, protected or unprotected by this chapter. See Kentucky Statutes 150.010
(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 later 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 Internal 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 convenient 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.
Effective: June 25, 2013
History: Created 2013 Ky. Acts ch. 13, sec. 1, effective June 25, 2013.