2014 Kentucky Revised Statutes CHAPTER 131 - DEPARTMENT OF REVENUE 131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241.
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131.030 Functions of department -- Settlement of tax cases -- Collection of
debts referred under KRS 45.237 and 45.241.
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The Department of Revenue shall exercise all administrative functions of the
state in relation to the state revenue and tax laws, the licensing and registering
of motor vehicles, the equalization of tax assessments, the assessment of
public utilities and public service corporations for taxes, the assessment of
franchises, the supervision of tax collections, and the enforcement of revenue
and tax laws, either directly or through supervision of tax administration activity
in other departments to which the department may commit administration of
certain taxes.
The department shall have all the powers and duties with reference to
assessment or equalization of the assessment of property heretofore exercised
or performed by any state board or commission.
The department shall have all the powers and duties necessary to consider
and settle tax cases under KRS 131.110 and refund claims made under KRS
134.580. The department is encouraged to settle controversies on a fair and
equitable basis and shall be authorized to settle tax controversies based on the
hazards of litigation applicable to them.
The department shall have all the powers and duties necessary to collect any
debts owed to the Commonwealth, or any local government of the
Commonwealth, that are referred to the department by an organizational unit or
administrative body in the executive branch of state government, as defined in
KRS 12.010, the Court of Justice in the judicial branch of state government,
and any local government, under KRS 45.237 and 45.241.
Effective:June 25, 2013
History: Amended 2013 Ky. Acts ch. 88, sec. 6, effective June 25, 2013. -Amended 2005 Ky. Acts ch. 85, sec. 108, effective June 20, 2005. -- Amended
2004 Ky. Acts ch. 118, sec. 3, effective July 13, 2004. -- Amended 1992 Ky.
Acts ch. 361, sec. 2, effective July 14, 1992. -- Recodified 1942 Ky. Acts
ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4114h-2,
4149b-12, 4202a-31, 4223b-10, 4224a-5, 4224c-3, 4257b-1, 4281a-33,
4281a-40, 4281b-23, 4281c-20, 4281e-9, 4281f-5, 4281f-27, 4281g-13,
4281h-12, 4281i-6, 4281j-4, 4618-30, 4618-91.
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