2011 Kentucky Revised Statutes CHAPTER 131 DEPARTMENT OF REVENUE 131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.241.
KY Rev Stat § 131.030 (1996 through Reg Sess) What's This?
131.030 Functions of department -- Settlement of tax cases -- Collection of debts
referred under KRS 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 of Revenue may commit administration of certain taxes.
The Department of Revenue 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 of Revenue 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 of Revenue 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 of Revenue shall have all the powers and duties necessary to
collect any debts owed to 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, and by the Court of Justice in the judicial
branch of state government under KRS 45.241.
Effective: June 20, 2005
History: 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, 4223b10, 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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