2006 Kentucky Revised Statutes - CHAPTER 131 DEPARTMENT OF REVENUE

• .010   Definitions for chapter.
• .020   Major organizational units of the Department of Revenue -- Functions and duties.
• .025   Repealed, 1956.
• .030   Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.241.
• .040   Repealed, 1964.

Kentucky Taxpayers' Bill of Rights

• .041   Short title.
• .050   Repealed, 1960.
• .051   Definitions for KRS 131.041 to 131.081.
• .060   Repealed, 1960.
• .061   KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue.
• .070   Repealed, 1960.
• .071   Office of the Taxpayer Ombudsman -- Qualifications and duties of tax ombudsman.
• .080   Repealed, 1960.
• .081   Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue.
• .090   Repealed, 1964.
• .100   Repealed, 1964.

General Provisions

• .110   Protest of assessment by Department of Revenue -- Review -- Appeal.
• .120   Repealed, 1964.
• .125   Repealed, 1964.
• .130   General powers and duties of department -- Prosecution duties.
• .135   Annual report by employers on workers' compensation coverage.
• .140   Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties.
• .150   Jeopardy assessments.
• .155   Department's authority to require certain persons to remit moneys by electronic fund transfers -- Administrative regulations -- Waiver of requirement -- Refund by electronic fund transfer.
• .160   Collection on bond for taxes.
• .170   Extension of time for filing reports and returns.
• .175   Commissioner authorized to waive penalty, but not interest.
• .180   Uniform Civil Penalty Act.
• .181   Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate.
• .1815   Revocation of alcoholic beverage license issued to person who becomes a delinquent taxpayer.
• .182   Repealed, 1992.
• .183   Tax interest rate.
• .185   Period for which records to be preserved.
• .190   Information acquired in tax administration not to be divulged -- Exceptions.
• .191   Prohibition against employment of prisoners in jobs with access to taxpayer information.
• .192   Duplication of records by department.
• .194   Disposition of fee charged for duplicating records.
• .200   Repealed, 1964.
• .205   Temporary deposits of collections by field representatives -- Transmittal to department.
• .207   Repealed, 1968.
• .210   Investigation of officers' accounts.
• .220   Repealed, 1988
• .230   Interstate comity.
• .240   Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements.

Kentucky Board of Tax Appeals

• .310   Kentucky Board of Tax Appeals created.
• .311   Repealed, 1968.
• .315   Members of board, appointment -- Terms -- Chairman -- Vacancies.
• .320   Qualifications of members -- Removal -- Salary -- Location of office -- Training.
• .325   Record of board.
• .330   Clerk of Board of Tax Appeals -- Appointment -- Qualifications.
• .335   Expenses of hearings outside offices.
• .340   Jurisdiction of board -- Notice of rulings of county or state agencies -- Appeals to board -- Procedure.
• .345   Repealed, 1996.
• .350   Repealed, 1996.
• .355   Proceedings before board public in nature -- Exception -- Appeal procedure.
• .360   Repealed, 1996.
• .365   Effect of board decisions -- Remand to agency -- Refund.
• .370   Judicial review of board decisions -- Stay of collection of tax.

Tax Amnesty Program

• .400   Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible.
• .410   Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits.
• .420   Requirements for amnesty -- Installment payments -- Protests.
• .425   No interest on taxes paid under amnesty.
• .430   Administration and publicizing of program.
• .435   Tax amnesty receipt account.
• .440   Cost of collection fees -- Applicability.
• .445   Civil and criminal penalties following amnesty.

Procedure When Tax Not Paid

• .500   Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property.
• .510   Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy.
• .520   Surrender of property upon which levy made -- Effect of surrender or failure to do so.
• .530   Right of redemption.
• .540   Release or return of property.
• .550   Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor.

Application of Refunds to Taxes Due

• .560   Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims.
• .565   Definition of "state agency" -- Establishment of claim by state agency pursuant to statutory provision or administrative regulation.
• .570   Notification of debtor -- Hearing -- Transfer of refund -- Payment of excess to taxpayer.
• .575   Apportionment of refund on separate return between spouses.
• .580   Rules and regulations.
• .585   State debt offset account.
• .590   Credit to state debt offset account.
• .595   Procedure exclusive for withholding or transmitting individual income tax refund.

Tobacco Master Settlement Agreement

• .600   Definitions for KRS 131.600 and 131.602.
• .602   Tobacco product manufacturer's options to become participating manufacturer or to contribute to qualified escrow fund -- Management of escrow fund -- Penalties for failure to place required funds in escrow -- Assignment of escrow funds to Commonwealth -- Credit of assigned funds against judgment -- Opinion of Attorney General required prior to assignment.

Tobacco Master Settlement Agreement Complementary Act

• .604   Definitions for KRS 131.604 to 131.630.
• .606   Legislative findings and purposes.
• .608   Certification to Attorney General by participating and nonparticipating tobacco product manufacturers -- Contents -- Scope -- Records.
• .610   Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice.
• .612   Prohibition against stamping agent affixing stamp to cigarettes of tobacco product manufacturer or brand family not in directory.
• .614   Service of process against nonresident nonparticipating tobacco product manufacturer.
• .616   Submission of documentation by stamping agent.
• .618   Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information.
• .620   Proof of qualified escrow fund.
• .622   Cigarettes stamped in violation of KRS 131.612 deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty.
• .624   Appeal of exclusion from directory -- Authority for administrative regulations.
• .626   State entitled to recover costs of enforcement action -- Tobacco control special fund created.
• .628   Severability of provisions.
• .630   Revocation or suspension of distributor's or stamping agent's license -- Civil penalties.

Identifying Delinquent Taxpayers

• .650   List of taxpayers owing delinquent taxes or fees.
• .652   Taxes and fee subject to publication.
• .654   Notice to delinquent taxpayer before publication of name.
• .656   Method of publication of list -- Contents.
• .658   Removal of name from list of delinquent taxpayers.
• .660   Rights of taxpayer whose name is erroneously published.

Financial Institution Data Match System

• .670   Definitions for KRS 131.670 to 131.676.
• .672   Collection of delinquent taxes or debts -- Financial institution data match system -- Lien or levy on account assets -- Notice -- Fees -- Erroneous lien or levy -- Administrative regulations.
• .674   Financial institutions to provide department with identifying information on delinquent taxpayers and debtors with account -- Fee for conducting data matches -- Confidentiality of information -- Limitation on liability.
• .676   Provision of identifying or asset information not to be disclosed to delinquent taxpayer or debtor -- Penalty -- Financial institutions not liable -- General notice to account holders.

Penalties

• .990   Penalties.