(A) Except as provided for in § 72.26(B)(5), any contents exempted under § 72.26(B)(3), (4), (6) and (7) that are not claimed by the owner of the vehicle within 45 days of the date the vehicle was towed may be sold or otherwise legally disposed of by the storage or towing company. Any contents exempted under § 72.26(B)(1), (2), (8), and (9) that are not claimed by the owner of the vehicle within 45 days of the date the vehicle was towed shall not be sold, but shall be otherwise legally disposed of by the storage or towing company.
(B) The storage or towing company shall not be responsible for contents in a vehicle’s trunk or other locked compartment to which the storage or towing company is without access, unless the towing company intentionally opens the area without the owner’s consent.
(KRS 376.275(3), (4))