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138.884 Investigative powers of department.
For the purpose of determining the correctness of any return; determining the
amount of tax that should have been paid; determining whether or not the offender
should have made a return or paid tax; or collecting any tax, penalty, or interest
under KRS 138.872 and 138.889, the Department of Revenue may examine, or
cause to be examined, any books, papers, records, or memoranda that may be
relevant to making any determinations, whether the books, papers, records, or
memoranda are the property of or in the possession of the offender or another
person. The Department of Revenue may require the attendance of any person
having knowledge or information that may be relevant; compel the production of
books, papers, records, or memoranda by persons required to attend; take
testimony on matters material to the determination; and administer oaths or
affirmations. The Department of Revenue may issue subpoenas which may be
served by authorized agents of the Department of Revenue to compel the
attendance of witnesses or the production of documents, books, papers, records,
bank records, and any other writing or memoranda.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 404, effective June 20, 2005. -Amended 2001 Ky. Acts ch. 155, sec. 7, effective June 21, 2001. -- Created
1994 Ky. Acts ch. 315, sec. 8, effective July 15, 1994.
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