2015 Kentucky Revised Statutes
CHAPTER 131 - DEPARTMENT OF REVENUE
131.020 Major organizational units of the Department of Revenue -- Functions and duties.
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<![CDATA[131.020 Major organizational units of the Department of Revenue -- Functions and
duties.
(1)
The Department of Revenue, headed by a commissioner appointed by the secretary
with the approval of the Governor, shall be organized into the following functional
units:
(a) Office of the Commissioner of the Department of Revenue, which shall
consist of:
1.
The Division of Special Investigations, headed by a division director
who shall report to the commissioner. The division shall investigate
alleged violations of the tax laws and recommend criminal prosecution
of the laws as warranted; and
2.
The taxpayer ombudsman, who shall perform those duties set out in
KRS 131.083;
(b) Office of Processing and Enforcement, headed by an executive director who
shall report directly to the commissioner. The office shall be responsible for
processing documents, depositing funds, collecting debt payments, and
coordinating, planning, and implementing a data integrity strategy. The office
shall consist of the:
1.
Division of Operations, which shall be responsible for opening all tax
returns, preparing the returns for data capture, coordinating the data
capture process, depositing receipts, maintaining tax data, and assisting
other state agencies with similar operational aspects as negotiated
between the department and the other agency;
2.
Division of Collections, which shall be responsible for initiating all
collection enforcement activity related to due and owing tax
assessments, including protest resolution, and for assisting other state
agencies with similar collection aspects as negotiated between the
department and the other state agency;
3.
Division of Registration and Data Integrity, which shall be responsible
for registering businesses for tax purposes, ensuring that the data entered
into the department's tax systems is accurate and complete, and assisting
the taxing areas in proper procedures to ensure the accuracy of the data
over time; and
4.
Division of Protest Resolution, which shall be responsible for ensuring
an independent review of tax disputes. The division shall administer the
protest functions for the department from office resolution through court
action;
(c) Office of Property Valuation. The Office of Property Valuation shall be
headed by an executive director who shall report directly to the commissioner.
The office shall consist of the:
1.
Division of Local Support, which shall be responsible for providing
supervision, assistance, and training to the property valuation
administrators and sheriffs within the Commonwealth;
2.
(2)
Division of State Valuation, which shall be responsible for providing
assessments of public service companies and motor vehicles, and
providing assistance to property valuation administrators and sheriffs
with the administration of tangible and omitted property taxes within the
Commonwealth; and
3.
Division of Minerals Taxation and Geographical Information System
Services, which shall be responsible for providing geographical
information system mapping support, ensuring proper filing of severance
tax returns, ensuring consistency of unmined coal assessments, and
gathering and providing data to properly assess minerals to the property
valuation administrators within the Commonwealth;
(d) Office of Sales and Excise Taxes, headed by an executive director who shall
report directly to the commissioner. The office shall administer all matters
relating to sales and use taxes and miscellaneous excise taxes, including but
not limited to technical tax research, compliance, taxpayer assistance, taxspecific training, and publications. The office shall consist of the:
1.
Division of Sales and Use Tax, which shall administer the sales and use
tax; and
2.
Division of Miscellaneous Taxes, which shall administer various other
taxes, including but not limited to alcoholic beverage taxes; cigarette
enforcement fees, stamps, meters, and taxes; gasoline tax; bank
franchise tax; inheritance and estate tax; insurance premiums and
insurance surcharge taxes; motor vehicle tire fees and usage taxes; and
special fuels taxes;
(e) Office of Income Taxation, headed by an executive director who shall report
directly to the commissioner. The office shall administer all matters related to
income and corporation license taxes, including technical tax research,
compliance, taxpayer assistance, tax-specific training, and publications. The
office shall consist of the:
1.
Division of Individual Income Tax, which shall administer the following
taxes or returns: individual income, fiduciary, and employer
withholding; and
2.
Division of Corporation Tax, which shall administer the corporation
income tax, corporation license tax, pass-through entity withholding,
and pass-through entity reporting requirements; and
(f) Office of Field Operations, headed by an executive director who shall report
directly to the commissioner. The office shall manage the regional taxpayer
service centers and the field audit program.
The functions and duties of the department shall include conducting conferences,
administering taxpayer protests, and settling tax controversies on a fair and
equitable basis, taking into consideration the hazards of litigation to the
Commonwealth of Kentucky and the taxpayer. The mission of the department shall
be to afford an opportunity for taxpayers to have an independent informal review of
(3)
(4)
(5)
the determinations of the audit functions of the department, and to attempt to fairly
and equitably resolve tax controversies at the administrative level.
The department shall maintain an accounting structure for the one hundred twenty
(120) property valuation administrators' offices across the Commonwealth in order
to facilitate use of the state payroll system and the budgeting process.
Except as provided in KRS 131.190(4), the department shall fully cooperate with
and make tax information available as prescribed under KRS 131.190(2) to the
Governor's Office for Economic Analysis as necessary for the office to perform the
tax administration function established in KRS 42.410.
Executive directors and division directors established under this section shall be
appointed by the secretary with the approval of the Governor.
Effective: July 15, 2014
History: Amended 2014 Ky. Acts ch. 48, sec. 1, effective July 15, 2014. -- Amended
2012 Ky. Acts ch. 69, sec. 14, effective July 12, 2012. -- Amended 2009 Ky. Acts ch.
12, sec. 36, effective June 25, 2009. -- Amended 2008 Ky. Acts ch. 178, sec. 23,
effective July 15, 2008. -- Amended 2007 Ky. Acts ch. 95, sec. 26, effective March
23, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 19, effective June 20, 2005; and ch.
168, sec. 52, effective January 1, 2006. -- Amended 2000 Ky. Acts ch. 46, sec. 23,
effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 134, sec. 1, effective July 15,
1998; and ch. 396, sec. 1, effective July 15, 1998. -- Amended 1994 Ky. Acts ch. 65,
sec. 1, effective July 15, 1994; ch. 422, sec. 2, effective April 16, 1994; and ch. 508,
sec. 42, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 13, sec. 6, effective
July 14, 1992; and ch. 361, sec. 1, effective July 14, 1992. -- Amended 1990 Ky.
Acts ch. 316, sec. 1, effective July 13, 1990; and ch. 321, sec. 8, effective July 13,
1990. -- Amended 1988 Ky. Acts ch. 273, sec. 8, effective July 15, 1988. -- Amended
1984 Ky. Acts ch. 404, sec. 10, effective July 13, 1984. -- Amended 1964 Ky. Acts
ch. 141, sec. 39. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 29. -- Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 461892, 4618-93.
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