131.130 General powers and duties of department -- Prosecution duties.
Without limitation of other duties assigned to it by law, the following powers and duties
are vested in the Department of Revenue:
(1) The department may promulgate administrative regulations, and direct proceedings
and actions, for the administration and enforcement of all tax laws of this state. To
assist taxpayers in understanding and interpreting the tax laws, the department may,
through incorporation by reference, include examples as part of any administrative
regulation. The examples may include demonstrative, nonexclusive lists of items if
the department determines such lists would be helpful to taxpayers in understanding
the application of the tax laws.
(2) The department, by representatives it appoints in writing, may take testimony or
depositions, and may examine hard copy or electronic records, any person's
documents, files, and equipment if those records, documents, or equipment will
furnish knowledge concerning any taxpayer's tax liability, when it deems this
reasonably necessary to the performance of its functions. The department may
enforce this right by application to the Circuit Court in the county wherein the
person is domiciled or has his or her principal office, or by application to the
Franklin Circuit Court, which courts may compel compliance with the orders of the
department.
(3) The department shall prescribe the style, and determine and enforce the use or
manner of keeping, of all assessment and tax forms and records employed by state
and county officials, and may prescribe forms necessary for the administration of
any revenue law by the promulgation of an administrative regulation pursuant to
KRS Chapter 13A incorporating the forms by reference.
(4) The department shall advise on all questions respecting the construction of state
revenue laws and the application thereof to various classes of taxpayers and
property.
(5) Attorneys employed by the Finance and Administration Cabinet and approved by
the Attorney General as provided in KRS 15.020 may prosecute all violations of the
criminal and penal laws relating to revenue and taxation. If a Finance and
Administration Cabinet attorney undertakes any of the actions prescribed in this
subsection, that attorney shall be authorized to exercise all powers and perform all
duties in respect to the criminal actions or proceedings which the prosecuting
attorney would otherwise perform or exercise, including the authority to sign, file,
and present any complaints, affidavits, information, presentments, accusations,
indictments, subpoenas, and processes of any kind, and to appear before all grand
juries, courts, or tribunals.
(6) In the event of the incapacity of attorneys employed by the Finance and
Administration Cabinet or at the request of the secretary of the Finance and
Administration Cabinet, the Attorney General or his or her designee shall prosecute
all violations of the criminal and penal laws relating to revenue and taxation. If the
Attorney General undertakes any of the actions prescribed in this subsection, he or
she shall be authorized to exercise all powers and perform all duties in respect to the
criminal actions or proceedings which the prosecuting attorney would otherwise
perform or exercise, including but not limited to the authority to sign, file, and
present any and all complaints, affidavits, information, presentments, accusations,
indictments, subpoenas, and processes of any kind, and to appear before all grand
juries, courts, or tribunals.
(7) The department may require the Commonwealth's attorneys and county attorneys to
prosecute actions and proceedings and perform other services incident to the
enforcement of laws assigned to the department for administration.
(8) The department may research the fields of taxation, finance, and local government
administration, and publish its findings, as the commissioner may deem wise.
(9) The department may make administrative regulations necessary to establish a
system of taxpayer identifying numbers for the purpose of securing proper
identification of taxpayers subject to any tax laws or other revenue measure of this
state, and may require the taxpayer to place on any return, report, statement, or other
document required to be filed, any number assigned pursuant to such administrative
regulations.
(10) The department may, when it is in the best interest of the Commonwealth and
helpful to the efficient and effective enforcement, administration, or collection of
sales and use tax, motor fuels tax, or the petroleum environmental assurance fee,
enter into agreements with out-of-state retailers or other persons for the collection
and remittance of sales and use tax, the motor fuels tax, or the petroleum
environmental assurance fee.
(11) The department may enter into annual memoranda of agreement with any state
agency, officer, board, commission, corporation, institution, cabinet, department, or
other state organization to assume the collection duties for any debts due the state
entity and may renew that agreement for up to five (5) years. Under such an
agreement, the department shall have all the powers, rights, duties, and authority
with respect to the collection, refund, and administration of those liquidated debts
as provided under:
(a) KRS Chapters 131, 134, and 135 for the collection, refund, and administration
of delinquent taxes; and
(b) Any applicable statutory provisions governing the state agency, officer, board,
commission, corporation, institution, cabinet, department, or other state
organization for the collection, refund, and administration of any liquidated
debts due the state entity.
(12) The department may refuse to accept a personal check in payment of taxes due or
collected from any person who has ever tendered a check to the state which, when
presented for payment, was not honored. Any check so refused shall be considered
as never having been tendered.
Effective: July 15, 2010
History: Amended 2010 Ky. Acts ch. 81, sec. 1, effective July 15, 2010. -- Amended
2009 Ky. Acts ch. 10, sec. 31, effective January 1, 2010. -- Amended 2005 Ky. Acts
ch. 85, sec. 113, effective June 20, 2005; and ch. 184, sec. 2, effective June 20, 2005.
-- Amended 2004 Ky. Acts ch. 118, sec. 5, effective July 13, 2004. -- Amended 2003
Ky. Acts ch. 135, sec. 1, effective June 24, 2003. -- Amended 2002 Ky. Acts ch. 117,
sec. 1, effective July 15, 2002. -- Amended 1998 Ky. Acts ch. 314, sec. 3, effective
July 15, 1998; and ch. 536, sec. 2, effective July 15, 1998. -- Amended 1996 Ky.
Acts ch. 56, sec. 1, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 322,
sec. 12, effective July 15, 1988. -- Amended 1962 Ky. Acts ch. 56, sec. 2. -Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat.
secs. 4019a-10c, 4114h-2, 4149b-12, 4202a-31, 4223b-10, 4224a-5, 4224c-3, 4224c5, 4281a-33, 4281a-40, 4281b-23, 4281c-20, 4281e-9, 4281f-5, 4281f-27, 4281g-13,
4281h-12, 4281i-6, 4281j-4.
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