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138.882 Assessments deemed prima facie valid -- Collection.
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The tax, penalty, and interest assessed by the Department of Revenue
pursuant to KRS 138.872 and 138.889 shall be deemed prima facie valid and
correctly determined and assessed. The burden shall be upon the taxpayer in
any judicial or administrative proceeding in this state to show their
incorrectness or invalidity.
The collection provisions of KRS 131.500, and any other remedy provided by
the laws of the Commonwealth for collection of a tax administered by the
Department of Revenue, shall apply with respect to the collection of the tax,
penalty, and interest imposed by KRS 138.872 and 138.889, but it shall not be
necessary for the Department of Revenue to await the expiration of the times
specified in KRS 131.500 to levy upon and sell any property or rights to
property found within the Commonwealth belonging to the offender failing to
pay the tax, penalty, or interest due pursuant to KRS 138.872 and 138.889.
No person shall bring an action in any court to restrain or delay the
assessment or collection of any tax, penalty, or interest imposed by KRS
138.872 and 138.889.
Notwithstanding any provision of KRS 138.870 to 138.889, or any other
provision of law, collection of any tax, penalty, or interest under KRS 138.872
and 138.889 or imposition of any revenue liens arising as a result of KRS
138.880 shall not interfere with any forfeiture of money or any other type or
kind of property under the drug forfeiture laws of this state, or with any
distribution of property or funds under the drug forfeiture laws of this state.
Regardless of the order in which proceedings are begun, forfeiture of money or
any other type or kind of property and distribution of property and funds under
the drug forfeiture laws of this state shall take precedence over any
proceedings to collect the tax, penalty, or interest due pursuant to KRS
138.872 and 138.889.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 403, effective June 20, 2005. -Amended 2001 Ky. Acts ch. 155, sec. 6, effective June 21, 2001. -- Created
1994 Ky. Acts ch. 315, sec. 7, effective July 15, 1994.
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