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2025 Kentucky Revised Statutes
Chapter 131 - Department of revenue
131.032 Criminal background investigation required for department's employees with access to or use of federal tax information.

Universal Citation:
KY Rev Stat § 131.032 (2025)
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131.032 Criminal background investigation required for department's employees with access to or use of federal tax information. (1) (2) Each employee of the Department of Revenue, including contract staff, with access to or use of federal tax information shall submit to a criminal background investigation by means of a fingerprint check by the Department of Kentucky State Police and the Federal Bureau of Investigation. The Department of Revenue shall promulgate administrative regulations in accordance with KRS Chapter 13A to implement this section. Effective:March 21, 2017 History: Created 2017 Ky. Acts ch. 97, sec. 2, effective March 21, 2017. Legislative Research Commission Note (3/21/2017). 2017 Ky. Acts ch. 97, sec. 2 (this statute) directed that a new section of KRS Chapter 42 be created requiring criminal background investigations for employees of the Department of Revenue with access to or use of federal tax information. KRS Chapter 42 relates to the Finance and Administration Cabinet, while KRS Chapter 131 relates specifically to the Department of Revenue. In codification, the Reviser of Statutes has numbered this statute as a section of KRS Chapter 131 instead of KRS Chapter 42, under the authority of KRS 7.136(1)(a).
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