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138.727 Coordination between Department of Vehicle Regulation and
Department of Revenue.
(1)
(2)
(3)
Nothing in KRS 138.655 to 138.725 shall deny the right of the Department of
Revenue to make audits of a taxpayer's records and accounts, even though the
same taxpayer may be or should be a motor carrier and subject to investigation
by the Department of Vehicle Regulation.
The Department of Vehicle Regulation shall, upon request of the Department
of Revenue, furnish the Department of Revenue any information which it may
have in its records with regard to the administration of KRS 138.655 to
138.725.
The Department of Vehicle Regulation shall not make any refunds to any
person or company without inquiring of the Department of Revenue as to the
person or company being indebted to the Commonwealth of Kentucky by
reason of any tax liability, and no refunds shall be made if such person or
company is indebted in any fashion to the Commonwealth of Kentucky.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 393, effective June 20, 2005. -Created 1962 Ky. Acts ch. 62, sec. 22.
Legislative Research Commission Note (7/1/2006).
In subsection (1) of this
statute, the phrase "Nothing in KRS 186.655 to 186.725" has been changed to
read "Nothing in KRS 138.655 to 138.725." This change corrects an error that
was made in 1962 when the word "herein" appearing in 1962 Ky. Acts ch. 62,
sec. 22, was codified as a reference to KRS Chapter 186. The correct citation to
KRS Chapter 138 has been substituted by the Reviser of Statutes in accordance
with KRS 7.136(1)(e),(f), and (h).
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