2014 Kentucky Revised Statutes CHAPTER 131 - DEPARTMENT OF REVENUE 131.190 Information acquired in tax administration not to be divulged -- Exceptions.
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131.190 Information acquired in tax administration not to be divulged -Exceptions.
(1)
(a)
(b)
No present or former commissioner or employee of the Department of
Revenue, present or former member of a county board of assessment
appeals, present or former property valuation administrator or employee,
present or former secretary or employee of the Finance and
Administration Cabinet, former secretary or employee of the Revenue
Cabinet, or any other person, shall intentionally and without authorization
inspect or divulge any information acquired by him of the affairs of any
person, or information regarding the tax schedules, returns, or reports
required to be filed with the department or other proper officer, or any
information produced by a hearing or investigation, insofar as the
information may have to do with the affairs of the person's business.
The prohibition established by paragraph (a) of this subsection does not
extend to:
1.
Information required in prosecutions for making false reports or
returns of property for taxation, or any other infraction of the tax
laws;
2.
Any matter properly entered upon any assessment record, or in any
way made a matter of public record;
3.
Furnishing any taxpayer or his properly authorized agent with
information respecting his own return;
4.
Testimony provided by the commissioner or any employee of the
Department of Revenue in any court, or the introduction as evidence
of returns or reports filed with the department, in an action for
violation of state or federal tax laws or in any action challenging
state or federal tax laws;
5.
Providing an owner of unmined coal, oil or gas reserves, and other
mineral or energy resources assessed under KRS 132.820(1), or
owners of surface land under which the unmined minerals lie, factual
information about the owner's property derived from third-party
returns filed for that owner's property, under the provisions of KRS
132.820(2), that is used to determine the owner's assessment. This
information shall be provided to the owner on a confidential basis,
and the owner shall be subject to the penalties provided in KRS
131.990(2). The third-party filer shall be given prior notice of any
disclosure of information to the owner that was provided by the
third-party filer;
6.
Providing to a third-party purchaser pursuant to an order entered in
a foreclosure action filed in a court of competent jurisdiction, factual
information related to the owner or lessee of coal, oil, gas reserves,
or any other mineral resources assessed under KRS 132.820(1).
The department may promulgate an administrative regulation
establishing a fee schedule for the provision of the information
described in this subparagraph. Any fee imposed shall not exceed
the greater of the actual cost of providing the information or ten
dollars ($10); or
7.
(2)
(3)
(4)
(5)
(6)
(7)
Providing information to a licensing agency, the Transportation
Cabinet, or the Kentucky Supreme Court under KRS 131.1817.
The commissioner shall make available any information for official use only
and on a confidential basis to the proper officer, agency, board or commission
of this state, any Kentucky county, any Kentucky city, any other state, or the
federal government, under reciprocal agreements whereby the department
shall receive similar or useful information in return.
Statistics of tax-paid gasoline gallonage reported monthly to the Department of
Revenue under the gasoline excise tax law may be made public by the
department.
Access to and inspection of information received from the Internal Revenue
Service is for Department of Revenue use only, and is restricted to tax
administration purposes. Notwithstanding the provisions of this section to the
contrary, information received from the Internal Revenue Service shall not be
made available to any other agency of state government, or any county, city, or
other state, and shall not be inspected intentionally and without authorization
by any present secretary or employee of the Finance and Administration
Cabinet, commissioner or employee of the Department of Revenue, or any
other person.
Statistics of crude oil as reported to the Department of Revenue under the
crude oil excise tax requirements of KRS Chapter 137 and statistics of natural
gas production as reported to the Department of Revenue under the natural
resources severance tax requirements of KRS Chapter 143A may be made
public by the department by release to the Energy and Environment Cabinet,
Department for Natural Resources.
Notwithstanding any provision of law to the contrary, beginning with mine-map
submissions for the 1989 tax year, the department may make public or divulge
only those portions of mine maps submitted by taxpayers to the department
pursuant to KRS Chapter 132 for ad valorem tax purposes that depict the
boundaries of mined-out parcel areas. These electronic maps shall not be
relied upon to determine actual boundaries of mined-out parcel areas. Property
boundaries contained in mine maps required under KRS Chapters 350 and 352
shall not be construed to constitute land surveying or boundary surveys as
defined by KRS 322.010 and any administrative regulations promulgated
thereto.
Notwithstanding any other provision of the Kentucky Revised Statutes, the
department may divulge to the applicable school districts on a confidential
basis any utility gross receipts license tax return information that is necessary
to administer the provisions of KRS 160.613 to 160.617.
Effective:July 1, 2013
History: Amended 2013 Ky. Acts ch. 119, sec. 3, effective July 1, 2013. -Amended 2010 Ky. Acts ch. 24, sec. 92, effective July 15, 2010; and ch. 75,
sec. 14, effective April 7, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 126,
effective June 20, 2005; ch. 123, sec. 14, effective June 20, 2005; and ch. 184,
sec. 5, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 87, sec. 1,
effective June 24, 2003. -- Amended 2000 Ky. Acts ch. 503, sec. 2, effective
July 14, 2000. -- Amended 1998 Ky. Acts ch. 134, sec. 3, effective July 15,
1998. -- Amended 1994 Ky. Acts ch. 326, sec. 1, effective July 15, 1994; and
ch. 508, sec. 44, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 47,
sec. 1, effective July 15, 1982. -- Amended 1978 Ky. Acts ch. 233, sec. 8,
effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 163, sec. 1. -- Amended
1942 Ky. Acts ch. 64, secs. 1 and 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1,
effective October 1, 1942, from Ky. Stat. sec. 4114h-15.
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