Taxes to be distributed in compliance with KRS 160.613 to 160.617

The taxes collected by the department pursuant to KRS 160.613 to 160.617 are remitted to the department for administrative purposes only and shall remain the property of the local school districts levying the tax. The amounts so collected shall not be distributed, allocated, expended, or used in any manner except as provided in KRS 160.613 to 160.617.