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131.130 General powers and duties of department -- Prosecution duties.
Without limitation of other duties assigned to it by law, the following powers and
duties are vested in the Department of Revenue:
(1) The department may promulgate administrative regulations, and direct
proceedings and actions, for the administration and enforcement of all tax laws
of this state. To assist taxpayers in understanding and interpreting the tax laws,
the department may, through incorporation by reference, include examples as
part of any administrative regulation. The examples may include demonstrative,
nonexclusive lists of items if the department determines such lists would be
helpful to taxpayers in understanding the application of the tax laws.
(2) The department, by representatives it appoints in writing, may take testimony
or depositions, and may examine hard copy or electronic records, any person's
documents, files, and equipment if those records, documents, or equipment will
furnish knowledge concerning any taxpayer's tax liability, when it deems this
reasonably necessary to the performance of its functions. The department may
enforce this right by application to the Circuit Court in the county wherein the
person is domiciled or has his or her principal office, or by application to the
Franklin Circuit Court, which courts may compel compliance with the orders of
the department.
(3) The department shall prescribe the style, and determine and enforce the use or
manner of keeping, of all assessment and tax forms and records employed by
state and county officials, and may prescribe forms necessary for the
administration of any revenue law by the promulgation of an administrative
regulation pursuant to KRS Chapter 13A incorporating the forms by reference.
(4) The department shall advise on all questions respecting the construction of
state revenue laws and the application thereof to various classes of taxpayers
and property.
(5) Attorneys employed by the Finance and Administration Cabinet and approved
by the Attorney General as provided in KRS 15.020 may prosecute all
violations of the criminal and penal laws relating to revenue and taxation. If a
Finance and Administration Cabinet attorney undertakes any of the actions
prescribed in this subsection, that attorney shall be authorized to exercise all
powers and perform all duties in respect to the criminal actions or proceedings
which the prosecuting attorney would otherwise perform or exercise, including
the authority to sign, file, and present any complaints, affidavits, information,
presentments, accusations, indictments, subpoenas, and processes of any
kind, and to appear before all grand juries, courts, or tribunals.
(6) In the event of the incapacity of attorneys employed by the Finance and
Administration Cabinet or at the request of the secretary of the Finance and
Administration Cabinet, the Attorney General or his or her designee shall
prosecute all violations of the criminal and penal laws relating to revenue and
taxation. If the Attorney General undertakes any of the actions prescribed in
this subsection, he or she shall be authorized to exercise all powers and
perform all duties in respect to the criminal actions or proceedings which the
prosecuting attorney would otherwise perform or exercise, including but not
limited to the authority to sign, file, and present any and all complaints,
affidavits, information, presentments, accusations, indictments, subpoenas,
and processes of any kind, and to appear before all grand juries, courts, or
tribunals.
(7) The department may require the Commonwealth's attorneys and county
attorneys to prosecute actions and proceedings and perform other services
incident to the enforcement of laws assigned to the department for
administration.
(8) The department may research the fields of taxation, finance, and local
government administration, and publish its findings, as the commissioner may
deem wise.
(9) The department may make administrative regulations necessary to establish a
system of taxpayer identifying numbers for the purpose of securing proper
identification of taxpayers subject to any tax laws or other revenue measure of
this state, and may require the taxpayer to place on any return, report,
statement, or other document required to be filed, any number assigned
pursuant to such administrative regulations.
(10) The department may, when it is in the best interest of the Commonwealth and
helpful to the efficient and effective enforcement, administration, or collection of
sales and use tax, motor fuels tax, or the petroleum environmental assurance
fee, enter into agreements with out-of-state retailers or other persons for the
collection and remittance of sales and use tax, the motor fuels tax, or the
petroleum environmental assurance fee.
(11) The department may enter into annual memoranda of agreement with any
state agency, officer, board, commission, corporation, institution, cabinet,
department, or other state organization to assume the collection duties for any
debts due the state entity and may renew that agreement for up to five (5)
years. Under such an agreement, the department shall have all the powers,
rights, duties, and authority with respect to the collection, refund, and
administration of those liquidated debts as provided under:
(a) KRS Chapters 131, 134, and 135 for the collection, refund, and
administration of delinquent taxes; and
(b) Any applicable statutory provisions governing the state agency, officer,
board, commission, corporation, institution, cabinet, department, or other
state organization for the collection, refund, and administration of any
liquidated debts due the state entity.
(12) The department may refuse to accept a personal check in payment of taxes
due or collected from any person who has ever tendered a check to the state
which, when presented for payment, was not honored. Any check so refused
shall be considered as never having been tendered.
Effective:July 15, 2010
History: Amended 2010 Ky. Acts ch. 81, sec. 1, effective July 15, 2010. -Amended 2009 Ky. Acts ch. 10, sec. 31, effective January 1, 2010. -- Amended
2005 Ky. Acts ch. 85, sec. 113, effective June 20, 2005; and ch. 184, sec. 2,
effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 118, sec. 5, effective
July 13, 2004. -- Amended 2003 Ky. Acts ch. 135, sec. 1, effective June 24,
2003. -- Amended 2002 Ky. Acts ch. 117, sec. 1, effective July 15, 2002. -Amended 1998 Ky. Acts ch. 314, sec. 3, effective July 15, 1998; and ch. 536,
sec. 2, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 56, sec. 1,
effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 322, sec. 12, effective
July 15, 1988. -- Amended 1962 Ky. Acts ch. 56, sec. 2. -- Recodified 1942 Ky.
Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4019a-10c,
4114h-2, 4149b-12, 4202a-31, 4223b-10, 4224a-5, 4224c-3, 4224c-5,
4281a-33, 4281a-40, 4281b-23, 4281c-20, 4281e-9, 4281f-5, 4281f-27,
4281g-13, 4281h-12, 4281i-6, 4281j-4.
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