Request By:
Mr. Glen Bruce
Graves County Clerk
Courthouse
Mayfield, Kentucky 42066
Opinion
Opinion By: Steven L. Beshear, Attorney General; By: Charles W. Runyan, Assistant Deputy Attorney General
You request our opinion on the following question:
"When is a county clerk's report due to the Department of Transportation for week ending January 23, 1982, including the seven day grace period and a ten day extension granted by the D.O.T. and February 15, being a holiday? "
KRS 186.230(5) reads:
"(5) Report and remit each Monday to the department of transportation all moneys collected during the previous week, together with a duplicate of all receipts issued by him during the same period. He shall make all checks payable to the state treasurer. Unless the clerk forwards duplicates of all receipts issued by him during the reporting period with his report and remits the amount shown due by the report within seven (7) days after the report and remittance are due, he shall pay a penalty of one percent (1%) per month or fraction thereof on the amount of money shown to be due on the report. The department may in its discretion grant a county clerk a reasonable extension of time to file his report and remit all moneys not to exceed ten (10) days for any one report. The extension however must be requested prior to the end of the seven-day period and shall begin to run at the end of said period. All penalties collected under this provision shall be paid into the state treasury as a part of the revenue collected under KRS 186.005 to 186.260;
In connection with the licensing of motor vehicles, KRS 186.230 contains certain requirements for the clerks to perform. The clerk is required to report and remit each Monday to D.O.T. all moneys collected during the previous week, together with a duplicate of all receipts issued by him during the same period. Under subsection (5) unless the clerk forwards duplicates of all receipts issued by him during the reporting period with his report and remits the amount shown due by report within seven (7) days after the report and remittance are due, he shall pay a penalty of one percent (1%) per month or fraction thereof on the amount of money shown to be due on the report. The department may in its discretion grant a county clerk a reasonable extension of time to file his report and remit all moneys, not to exceed ten (10) days for any one report.
KRS 446.030(1) reads:
"In computing any period of time prescribed or allowed by order of court, or by any applicable statute, the day of the act, event or default after which the designated period of time begins to run is not to be included. The last day of the period so computed is to be included, unless it is a Saturday, a Sunday, a legal holiday, or a day on which the public office in which a document is required to be filed is actually and legally closed, in which event the period runs until the end of the next day which is not one of the days just mentioned. When the period of time prescribed or allowed is less than seven (7) days, intermediate Saturdays, Sundays and legal holidays shall be excluded in the computation."
In your example, the report for the week ending January 23, 1982, would have been due on the following Monday, which was January 25, 1982. Under the deadline, without an extension, the report was due in seven (7) days after the report was first due. Under KRS 446.030, January 25, 1982, did not count. Thus the report was due on February 1 (Monday), 1982.
If an extension was properly granted under KRS 186.230(5), the report was due on February 11, 1982 (Thursday). See KRS 446.030. See Derossett v. Burgher, Ky., 555 S.W.2d 579 (1977).