There is a newer version of the Kentucky Revised Statutes
2014 Kentucky Revised Statutes
CHAPTER 131 - DEPARTMENT OF REVENUE
- 131.010 Definitions for chapter.
- 131.020 Major organizational units of the Department of Revenue -- Functions and duties.
- 131.025 Repealed, 1956.
- 131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241.
- 131.040 Repealed, 1964.
- 131.041 Short title.
- 131.050 Repealed, 1960.
- 131.051 "Taxpayer representative" defined for KRS 131.041 to 131.081.
- 131.060 Repealed, 1960.
- 131.061 KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue.
- 131.070 Repealed, 1960.
- 131.071 Repealed, 2009.
- 131.080 Repealed, 1960.
- 131.081 Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue.
- 131.083 Taxpayer ombudsman -- Duties -- Annual reports.
- 131.090 Repealed, 1964.
- 131.100 Repealed, 1964.
- 131.110 Protest of assessment by Department of Revenue -- Review -- Appeal.
- 131.120 Repealed, 1964.
- 131.125 Repealed, 1964.
- 131.130 General powers and duties of department -- Prosecution duties.
- 131.135 Annual report by employers on workers' compensation coverage.
- 131.140 Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties.
- 131.150 Jeopardy assessments.
- 131.155 Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer.
- 131.160 Collection on bond for taxes.
- 131.170 Extension of time for filing reports and returns.
- 131.175 Commissioner authorized to waive penalty, but not interest.
- 131.180 Uniform Civil Penalty Act.
- 131.181 Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate.
- 131.1815 Revocation of alcoholic beverage license issued to person who becomes a delinquent taxpayer.
- 131.1817 Delinquent taxpayer subject to revocation or denial of professional or occupational license, driver's license, and motor vehicle registration -- Agencies' duties to assist department -- Notice -- Appeal -- Written tax clearance before reissuance.
- 131.182 Repealed, 1992.
- 131.183 Tax interest rate.
- 131.185 Period for which records to be preserved.
- 131.190 Information acquired in tax administration not to be divulged -- Exceptions.
- 131.191 Prohibition against employment of prisoners in jobs with access to taxpayer information.
- 131.192 Duplication of records by department.
- 131.194 Disposition of fee charged for duplicating records.
- 131.200 Repealed, 1964.
- 131.205 Temporary deposits of collections by field representatives -- Transmittal to department.
- 131.207 Repealed, 1968.
- 131.210 Investigation of officers' accounts.
- 131.220 Repealed, 1988
- 131.230 Interstate comity.
- 131.240 Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements.
- 131.250 Returns, reports, and statements to be filed electronically -- Waiver.
- 131.310 Kentucky Board of Tax Appeals created.
- 131.311 Repealed, 1968.
- 131.315 Members of board, appointment -- Terms -- Chairman -- Vacancies.
- 131.320 Qualifications of members -- Removal -- Salary -- Location of office -- Training.
- 131.325 Record of board.
- 131.330 Clerk of Board of Tax Appeals -- Appointment -- Qualifications.
- 131.335 Expenses of hearings outside offices.
- 131.340 Jurisdiction of board -- Notice of rulings of county or state agencies -- Appeals to board -- Procedure.
- 131.345 Repealed, 1996.
- 131.350 Repealed, 1996.
- 131.355 Proceedings before board public in nature -- Exception -- Appeal procedure.
- 131.360 Repealed, 1996.
- 131.365 Effect of board decisions -- Remand to agency -- Refund.
- 131.370 Judicial review of board decisions -- Stay of collection of tax.
- 131.400 Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible.
- 131.410 Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits.
- 131.420 Requirements for amnesty -- Installment payments -- Invalidation of amnesty -- Protests.
- 131.425 Interest on taxes paid under amnesty.
- 131.430 Administration and publicizing of program.
- 131.435 Tax amnesty receipt account.
- 131.440 Cost-of-collection fees -- Accrual of interest -- Applicability.
- 131.445 Civil and criminal penalties following amnesty -- Invalidation of amnesty.
- 131.500 Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property.
- 131.510 Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy.
- 131.515 Delinquent taxes, penalties, interest, and other costs constitute lien in favor of Commonwealth -- Duration -- Notice.
- 131.520 Surrender of property upon which levy made -- Effect of surrender or failure to do so.
- 131.530 Right of redemption.
- 131.540 Release or return of property.
- 131.550 Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor.
- 131.560 Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims.
- 131.565 Definition of "state agency" -- Establishment of claim by state agency pursuant to statutory provision, administrative regulation, or ordinance -- Requests to withhold individual income tax refund.
- 131.570 Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer of refund -- Payment of excess to taxpayer.
- 131.575 Apportionment of refund on separate return between spouses.
- 131.580 Rules and regulations.
- 131.585 State debt offset account.
- 131.590 Credit to state debt offset account.
- 131.595 Procedure exclusive for withholding or transmitting individual income tax refund.
- 131.600 Definitions for KRS 131.600 and 131.602.
- 131.602 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.
- 131.604 Definitions for KRS 131.604 to 131.630.
- 131.606 Legislative findings and purposes.
- 131.608 Certification to Attorney General by participating and nonparticipating tobacco product manufacturers -- Contents -- Scope -- Records.
- 131.610 Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice.
- 131.612 Prohibition against stamping agent affixing stamp to cigarettes of tobacco product manufacturer or brand family not in directory -- Prohibition against retailer selling after removal from directory.
- 131.614 Service of process against nonresident nonparticipating tobacco product manufacturer.
- 131.616 Submission of documentation by stamping agent.
- 131.618 Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information.
- 131.620 Proof of qualified escrow fund.
- 131.622 When cigarettes deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty.
- 131.624 Appeal of exclusion from directory -- Authority for administrative regulations.
- 131.626 State entitled to recover costs of enforcement action -- Tobacco control special fund created.
- 131.628 Severability of provisions.
- 131.630 Revocation or suspension of distributor's or stamping agent's license -- Civil penalties.
- 131.650 List of taxpayers owing delinquent taxes or fees.
- 131.652 Taxes and fees subject to publication.
- 131.654 Notice to delinquent taxpayer before publication of name.
- 131.656 Method of publication of list -- Contents.
- 131.658 Removal of name from list of delinquent taxpayers.
- 131.660 Rights of taxpayer whose name is erroneously published.
- 131.670 Definitions for KRS 131.670 to 131.676.
- 131.672 Collection of delinquent taxes or debts -- Financial institution data match system -- Requirements for implementation of system -- Lien or levy on account assets -- Notice -- Fees -- Erroneous lien or levy -- Administrative regulations.
- 131.674 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.
- 131.676 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.
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