Kentucky Form 73A200, County Clerk’s Monthly Report of Legal Process Tax Receipts, is used by a county clerk to report legal process taxes and related fees collected during a specific calendar month. The report covers taxable transactions such as marriage licenses, powers of attorney used to convey property, mortgages, financing statements, security agreements, security-interest notations on vehicle title certificates, deeds, and documents involving coal, oil, gas, or other mineral rights. The county clerk reports the number of taxable items processed, applies the stated tax rate to each category, calculates the total legal process tax collected, deducts the authorized clerk’s commission, and adds any applicable penalty and interest. The report also calculates separate fees for the Spouse Abuse Shelter Fund and Libraries and Archives. The completed report and payment are generally due by the tenth day of the month following the reporting month. Fines and forfeitures must not be included. The county clerk must sign the affidavit at the bottom of the report to certify that it includes all legal process taxes received during the stated month.
Who Must File The Report?
The county clerk responsible for collecting the listed legal process taxes and fees must prepare and submit the monthly report.
The report should include all covered transactions processed during the reporting month, even when different employees handled the transactions.
The county clerk should use one report for the county and reporting month identified at the top of the form.
When Is Form 73A200 Due?
File the report on or before the tenth day of the month following the month covered by the report.
For example, a report covering transactions collected during June is due on or before July 10.
Submit the payment for the total amount due with the report.
When the tenth day falls on a weekend or holiday, confirm the applicable filing rule with the Kentucky Department of Revenue rather than assuming a different deadline.
What Should Be Included?
Include legal process taxes and related fees collected from the transactions listed on Lines 1 through 5.
Also calculate and report:
- The clerk’s commission
- The net legal process tax
- Applicable penalty and interest
- The Spouse Abuse Shelter Fund fee
- The Libraries and Archives fee
- The final amount payable
What Should Not Be Included?
Do not include fines or forfeitures.
Do not mix collections from another month with the month shown on the report.
Do not include transactions that are not covered by one of the listed legal process categories unless instructed by the Department of Revenue.
How To Prepare The Report
Gather The Monthly Records
Before completing the report, gather records showing the number of:
- Marriage licenses issued
- Powers of attorney recorded for conveying real or personal property
- Mortgages recorded
- Financing statements filed
- Security agreements filed
- Security-interest notations placed on certificates of title
- Deeds or other conveyances of real property recorded
- Liens or conveyances involving coal, oil, gas, or other mineral rights or privileges
Also gather:
- The amount collected for each category
- The report’s submission date
- Any applicable penalty and interest calculations
- Records supporting the spouse abuse shelter fees
- Records supporting the Libraries and Archives fees
Count Each Taxable Item
Count the taxable documents or transactions in each category.
Do not report only the number of customers. One customer may submit multiple taxable documents, and each taxable item may need to be counted separately.
Apply The Correct Rate
Multiply the number of items in each category by the printed rate:
- Marriage licenses: $3.50 per item
- All other categories on Lines 2 through 5: $3.00 per item
The separate Spouse Abuse Shelter Fund fee is $10.00 per applicable item.
The separate Libraries and Archives fee is $1.00 per item reported on Lines 1 through 5.
Attach The Payment
Submit payment for the total amount calculated on Line 13.
Do not send only the legal process tax amount from Line 10. The payment should include the separate amounts reported on Lines 11 and 12.
How to Complete Kentucky Form 73A200
How To Complete The Header Section
Form Number And Revision Date
The printed form number and revision date identify the version of the report.
No entry is required in this area.
For Department Use Only
Leave the Department-use boxes blank.
Do not enter information in the fields for:
- Account number
- Tax
- Month
- Year
- Department verification
- “Proved by”
- Department verification date
These fields are reserved for the Kentucky Department of Revenue.
County
Enter the full name of the Kentucky county for which the report is being filed.
Do not enter only the clerk’s name or office name.
For example:
Jefferson County
Report, Month Of
Enter the month covered by the report.
The reporting month is the month during which the legal process taxes and fees were received.
Enter the month and four-digit year.
For example:
June, 2026
Do not enter the month in which the report is being mailed unless it is also the reporting month.
Date Report Submitted
Enter the actual date on which the report is submitted.
Include the month, day, and year.
This date may be different from the reporting month.
How To Complete The Legal Process Table
The table contains four main areas:
- Kind of process
- Total number of items
- Tax rate
- Amount collected
Enter the number of taxable items in the correct row. Multiply the item count by the stated rate and enter the resulting tax in the Amount Collected column.
How To Complete Line 1: Marriage Licenses
Total Number Of Items
Enter the total number of marriage licenses subject to the legal process tax during the reporting month.
Count each taxable marriage license once.
Tax Rate
The printed tax rate is $3.50 per marriage license.
Do not change the printed rate.
Amount Collected
Multiply the number of marriage licenses by $3.50.
Enter the result in the Amount Collected column.
The calculation is:
Number Of Marriage Licenses × $3.50 = Line 1 Amount Collected
Example
If the clerk issued 40 taxable marriage licenses:
40 × $3.50 = $140.00
Enter 40 as the total number of items and $140.00 as the amount collected.
How To Complete Line 2: Power Of Attorney To Convey Property
Use Line 2 for a power of attorney recorded to convey real or personal property.
Total Number Of Items
Enter the number of taxable powers of attorney recorded during the reporting month.
Only include documents that fall under the listed conveyance category.
Tax Rate
The printed rate is $3.00 per item.
Amount Collected
Multiply the number of taxable powers of attorney by $3.00.
The calculation is:
Number Of Taxable Powers Of Attorney × $3.00 = Line 2 Amount Collected
Enter the result in the Amount Collected column.
How To Complete Line 3: Mortgages And Related Filings
Line 3 combines four related document types:
- Mortgages
- Financing statements
- Security agreements
- Security-interest notations on certificates of title
Record the number of items for each applicable subtype.
Line 3a: Mortgages
Enter the number of taxable mortgages recorded during the reporting month.
Do not include deeds or other real property conveyances that belong on Line 4.
Line 3b: Financing Statements
Enter the number of taxable financing statements filed during the reporting month.
Line 3c: Security Agreements
Enter the number of taxable security agreements filed during the reporting month.
Line 3d: Security-Interest Notations On Certificates Of Title
Enter the number of taxable security-interest notations placed on certificates of title during the reporting month.
Total Number Of Line 3 Items
Add the counts for Lines 3a through 3d.
The calculation is:
Mortgages + Financing Statements + Security Agreements + Security-Interest Notations = Total Line 3 Items
Enter the combined total in the Total Number of Items column for Line 3.
Tax Rate
The printed rate is $3.00 per item.
Amount Collected
Multiply the total number of Line 3 items by $3.00.
The calculation is:
Total Line 3 Items × $3.00 = Line 3 Amount Collected
Enter the result in the Amount Collected column.
Example
Suppose the clerk processed:
- 25 mortgages
- 10 financing statements
- 5 security agreements
- 8 security-interest notations
First add the items:
25 + 10 + 5 + 8 = 48 items
Then calculate the tax:
48 × $3.00 = $144.00
Enter 48 as the total number of items and $144.00 as the amount collected.
How To Complete Line 4: Conveyances Of Real Property
Use Line 4 for taxable conveyances of real property, including deeds.
Total Number Of Items
Enter the number of taxable deeds or other qualifying real property conveyance documents recorded during the reporting month.
Tax Rate
The printed rate is $3.00 per item.
Amount Collected
Multiply the number of taxable conveyances by $3.00.
The calculation is:
Number Of Real Property Conveyances × $3.00 = Line 4 Amount Collected
Enter the result in the Amount Collected column.
How To Complete Line 5: Mineral Liens Or Conveyances
Use Line 5 for a lien or conveyance involving:
- Coal
- Oil
- Gas
- Another mineral right
- Another mineral privilege
Total Number Of Items
Enter the number of taxable mineral-related liens or conveyance documents recorded during the reporting month.
Tax Rate
The printed rate is $3.00 per item.
Amount Collected
Multiply the number of Line 5 items by $3.00.
The calculation is:
Number Of Mineral-Related Items × $3.00 = Line 5 Amount Collected
Enter the result in the Amount Collected column.
How To Complete Line 6: Total Amount Collected
Add the Amount Collected entries from Lines 1 through 5.
The calculation is:
Line 1 + Line 2 + Line 3 + Line 4 + Line 5 = Line 6
Enter the combined legal process tax collected on Line 6.
Do not include the separate Spouse Abuse Shelter Fund or Libraries and Archives fees in this calculation.
Review Line 6
Make sure:
- Every category is included once.
- No fines or forfeitures are included.
- The amounts are based on the correct item counts.
- The correct $3.50 or $3.00 rate was used.
- The total does not include the clerk’s commission.
How To Complete Line 7: Clerk’s Commission
The county clerk’s commission is 5% of the amount reported on Line 6.
Multiply Line 6 by 0.05.
The calculation is:
Line 6 × 0.05 = Line 7
Enter the result on Line 7.
Example
If Line 6 is $1,000:
$1,000 × 0.05 = $50
Enter $50 on Line 7.
Do not calculate the commission from the final amount due on Line 13.
How To Complete Line 8: Net Tax Due
Subtract the clerk’s commission on Line 7 from the total legal process tax on Line 6.
The calculation is:
Line 6 − Line 7 = Line 8
Enter the result on Line 8.
Example
If:
- Line 6 is $1,000
- Line 7 is $50
Then:
$1,000 − $50 = $950
Enter $950 on Line 8.
How To Complete Line 9: Penalty And Interest
Enter applicable penalty and interest when the report or payment is late.
When no penalty or interest applies, enter zero or leave the field blank according to the county’s normal filing procedure.
Do not include a penalty or interest amount without calculating it under the applicable rules.
Interest
Interest applies to tax that is not paid by the due date.
The interest is calculated using the applicable Kentucky tax interest rate.
The period generally begins on the original due date and continues until the tax is paid.
Late-Filing Penalty
A late-filing penalty is 2% of the applicable fee for each 30-day period, or part of a 30-day period, that the report is late.
The maximum late-filing penalty is 20% of the fee.
The minimum penalty is $10.
A partial 30-day period counts as a full penalty period.
Late-Payment Penalty
A late-payment penalty may apply when at least 75% of the fee was not paid by the due date.
The penalty is 2% of the fee for each 30-day period, or part of a 30-day period, that the payment requirement remains unmet.
The maximum late-payment penalty is 20%.
The minimum penalty is $10.
Combining Penalty And Interest
Calculate all applicable penalty and interest amounts.
Enter the combined amount on Line 9.
Retain the calculation with the county’s records.
How To Complete Line 10: Legal Process Tax Due
Add the net tax due on Line 8 and the penalty and interest on Line 9.
The calculation is:
Line 8 + Line 9 = Line 10
Enter the result on Line 10.
The printed code 14 beside this line is an administrative tax code. Do not replace or alter it.
Line 10 does not yet include the fees reported on Lines 11 and 12.
How To Complete Line 11: Fee For Spouse Abuse Shelter Fund
Line 11 calculates the separate $10.00 fee connected with marriage licenses.
Number Of Items
Enter the number of applicable marriage licenses.
The number of items entered on Line 11 must be the same as the number reported on Line 1.
Do not use the total number of items from Lines 1 through 5.
Tax Rate
The printed rate is $10.00 per item.
Amount Collected
Multiply the Line 11 number of items by $10.00.
The calculation is:
Line 11 Number Of Items × $10.00 = Line 11 Amount
Example
If Line 1 reports 40 marriage licenses:
40 × $10.00 = $400.00
Enter 40 as the Line 11 item count and $400.00 as the Line 11 fee.
The printed code 68 is an administrative code and should not be changed.
How To Complete Line 12: Fee For Libraries And Archives
Line 12 calculates the $1.00 Libraries and Archives fee for the items included on Lines 1 through 5.
Number Of Items
Add the total item counts reported on Lines 1 through 5.
For Line 3, use the combined number of mortgages, financing statements, security agreements, and security-interest notations.
The calculation is:
Line 1 Items + Line 2 Items + Line 3 Items + Line 4 Items + Line 5 Items = Line 12 Number Of Items
Tax Rate
The printed rate is $1.00 per item.
Amount Collected
Multiply the Line 12 number of items by $1.00.
The calculation is:
Total Items From Lines 1 Through 5 × $1.00 = Line 12 Amount
Because the rate is $1.00, the dollar amount generally equals the number of items.
Example
Suppose the report contains:
- 40 items on Line 1
- 8 items on Line 2
- 48 items on Line 3
- 30 items on Line 4
- 4 items on Line 5
Add the item counts:
40 + 8 + 48 + 30 + 4 = 130 items
Calculate the fee:
130 × $1.00 = $130.00
Enter 130 as the number of items and $130.00 as the Line 12 amount.
The printed code 14-02 is an administrative code. Do not alter it.
How To Complete Line 13: Total Amount Due
Add:
- Line 10, Legal Process Tax Due
- Line 11, Spouse Abuse Shelter Fund fee
- Line 12, Libraries and Archives fee
The calculation is:
Line 10 + Line 11 + Line 12 = Line 13
Enter the final amount payable on Line 13.
The check submitted with the report should match this amount.
Example
If:
- Line 10 is $950
- Line 11 is $400
- Line 12 is $130
Then:
$950 + $400 + $130 = $1,480
Enter $1,480 on Line 13.
How To Complete The Affidavit
The affidavit certifies that the report includes all legal process taxes received during the reporting month.
The county clerk should review the entire report before signing.
By signing, the clerk confirms that the report is complete for the month shown at the top of the form.
Affidavit Date
Enter the date on which the affidavit is signed.
Include the month, day, and year.
This should normally be the date the county clerk completes or approves the report.
County Clerk’s Signature
The county clerk must sign the report on the signature line.
The signature should be made by the county clerk responsible for certifying the report.
Do not leave the affidavit unsigned.
The printed words “County Clerk” identify the signer’s official capacity and do not require a separate entry.
How To Pay The Amount Due
Check Payee
Make the check payable to:
KENTUCKY STATE TREASURER
Do not make the check payable to the county clerk or directly to the Department of Revenue.
Payment Amount
The check amount should equal Line 13.
Verify that the numerical and written payment amounts agree.
Include the county and reporting month with the payment records to help identify the account and period.
Where To Mail The Report
Mail the completed report and check to:
Department of Revenue
Frankfort, Kentucky 40619
Submit the report early enough to meet the deadline.
Keep a copy of the completed report, payment, item-count records, and mailing evidence for the county’s files.
Applicable Penalties
Penalty For Filing Late
A county clerk who files the report late may be charged 2% of the fee for every 30 days, or part of 30 days, that the report is late.
The penalty cannot exceed 20% of the fee.
The minimum penalty is $10.
Penalty For Insufficient Payment By The Due Date
A separate penalty may apply when the county clerk fails to pay at least 75% of the required fee by the due date.
The penalty is 2% for each 30 days, or part of 30 days, during which the payment remains insufficient.
The penalty cannot exceed 20% of the fee.
The minimum penalty is $10.
Interest On Unpaid Tax
Interest applies to tax not paid by the required deadline.
Enter the applicable penalty and interest together on Line 9.
How To Request Assistance
For questions about the report, contact the Kentucky Department of Revenue, Excise Tax Section.
Telephone:
502-564-6823
Email:
Dor.WebResponseExciseTax@ky.gov
Final Review Checklist
Before filing the report, confirm that:
- The correct Kentucky county is entered.
- The correct reporting month and year are shown.
- The actual submission date is entered.
- All Department-use fields are blank.
- Fines and forfeitures are excluded.
- Every marriage license is counted on Line 1.
- Every taxable power of attorney is counted on Line 2.
- Mortgages are entered under Line 3a.
- Financing statements are entered under Line 3b.
- Security agreements are entered under Line 3c.
- Security-interest notations are entered under Line 3d.
- The Line 3 subcategories have been totaled correctly.
- Real property conveyances are reported on Line 4.
- Mineral-related liens and conveyances are reported on Line 5.
- Line 1 uses the $3.50 rate.
- Lines 2 through 5 use the $3.00 rate.
- Line 6 equals the amounts from Lines 1 through 5.
- Line 7 equals 5% of Line 6.
- Line 8 equals Line 6 minus Line 7.
- Applicable penalty and interest are entered on Line 9.
- Line 10 equals Lines 8 and 9 combined.
- The Line 11 item count matches the Line 1 item count.
- Line 11 uses the $10.00 rate.
- The Line 12 item count includes all items from Lines 1 through 5.
- Line 12 uses the $1.00 rate.
- Line 13 equals Lines 10, 11, and 12 combined.
- The check is payable to the Kentucky State Treasurer.
- The check amount matches Line 13.
- The affidavit has been dated.
- The county clerk has signed the report.
- The report and payment are submitted by the tenth day of the following month.
- A complete copy is retained for the county’s records.