2015 Kentucky Revised Statutes CHAPTER 131 - DEPARTMENT OF REVENUE 131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241.
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131.030 Functions of department -- Settlement of tax cases -- Collection of debts
referred under KRS 45.237 and 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 may commit administration of certain taxes.
The department 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 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 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 shall have all the powers and duties necessary to collect any debts
owed to the Commonwealth, or any local government of 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, the Court of
Justice in the judicial branch of state government, and any local government, under
KRS 45.237 and 45.241.
Effective: June 25, 2013
History: Amended 2013 Ky. Acts ch. 88, sec. 6, effective June 25, 2013. -- 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, 4223b-10,
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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