Marijuana Lien, Drug Lien
Within seventy-two (72) hours after the seizure of marijuana or a controlled substance, law enforcement will notify the Revenue Cabinet in writing of each seizure if the tax imposed by KRS 138.872 has not been paid as evidenced by the absence of the tax stamps, labels, or other official tax indicia required to be affixed to the marijuana or controlled substance.
The notice required in this subsection shall be submitted in the manner prescribed by the Revenue Cabinet and shall include:
(a) The name, address, and Social Security number of the person from whom the seizure was made;
(b) The type and quantity of the items seized;
(c) Any information developed during the course of the investigation regarding any real or personal properties owned by the person from whom the seizure was made;
(d) Other information the Revenue Cabinet may require to facilitate the assessment and collection of the tax due pursuant to KRS 138.872.
The lien will be in favor of the Commonwealth Revenue Cabinet.
Place of Recording
(a) The county clerk of the county in which the seizure was made;
(b) The county clerk of the county in which the person from whom the seizure was made resides if different from the county in which the seizure was made;
(c) The county clerk of any other county in which the police agency reasonably believes the person from whom the seizure was made owns real or personal property.
The Commonwealth is the entity asserting the lien and the only entity that can release the lien.