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Kentucky Revised Statutes

Chapter 131

Ky. Rev. Stat. Ann. ch. 131

Department Of Revenue

Commonwealth of Kentucky

131.010Definitions for chapter.131.020Major organizational units of the Department of Revenue -- Functions and duties.131.025Repealed, 1956.Repealed 131.030Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241.131.032Criminal background investigation required for department's employees with access to or use of federal tax information.131.040Repealed, 1964.Repealed 131.041Short title.131.050Repealed, 1960.Repealed 131.051"Taxpayer representative" defined for KRS 131.041 to 131.081.131.060Repealed, 1960.Repealed 131.061KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue.131.070Repealed, 1960.Repealed 131.071Repealed, 2009.Repealed 131.080Repealed, 1960.Repealed 131.081Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue.131.083Division of Taxpayer Ombudsman -- Duties -- Annual reports.131.090Repealed, 1964.Repealed 131.100Repealed, 1964.Repealed 131.110Protest of assessment by Department of Revenue -- Review -- Appeal.131.120Repealed, 1964.Repealed 131.125Repealed, 1964.Repealed 131.130General powers and duties of department -- Prosecution duties.131.131Department to publish forms and instructions without promulgation of administrative regulation.131.132Annual report by department on tax law changes.131.135Annual report by employers on workers' compensation coverage.131.140Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties.131.150Jeopardy assessments.131.155Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer.131.160Collection on bond for taxes.131.170Extension of time for filing reports and returns.131.175Commissioner authorized to waive penalty, but not interest.131.180Uniform Civil Penalty Act.131.181Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate.131.1815Revocation of state license issued to person who becomes a delinquent taxpayer.131.1817Definitions for section -- 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 -- Administrative regulations.131.182Repealed, 1992.Repealed 131.183Tax interest rate.131.185Period for which records to be preserved.131.190Information acquired in tax administration not to be divulged -- Exceptions.131.191Prohibition against employment of prisoners in jobs with access to taxpayer information.131.192Duplication of records by department.131.194Disposition of fee charged for duplicating records.131.200Repealed, 1964.Repealed 131.205Temporary deposits of collections by field representatives -- Transmittal to department.131.207Repealed, 1968.Repealed 131.210Investigation of officers' accounts.131.220Repealed, 1988Repealed 131.230Interstate comity.131.240Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements.131.250Returns, reports, and statements to be filed electronically -- Waiver -- Applicability to microbrewery licensees.131.310Repealed, 2017.Repealed 131.311Repealed, 1968.Repealed 131.315Repealed, 2017.Repealed 131.320Repealed, 2017.Repealed 131.325Renumbered as KRS 49.200.Repealed 131.330Repealed, 2017.Repealed 131.335Renumbered as KRS 49.210.Repealed 131.340Renumbered as KRS 49.220.Repealed 131.345Repealed, 1996.Repealed 131.350Repealed, 1996.Repealed 131.355Renumbered as KRS 49.230.Repealed 131.360Repealed, 1996.Repealed 131.365Renumbered as KRS 49.240.Repealed 131.370Renumbered as KRS 49.250.Repealed 131.400Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible.131.410Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits.131.420Requirements for amnesty -- Installment payments -- Invalidation of amnesty -- Protests. (See LRC Note below)131.425Interest on taxes paid under amnesty.131.430Administration and publicizing of program.131.435Tax amnesty program -- Request for proposal -- Requirements -- Evaluation -- Tax amnesty receipt account. (See LRC Note below)131.440Cost-of-collection fees -- Accrual of interest -- Applicability. (See LRC Note below)131.445Civil and criminal penalties following amnesty -- Invalidation of amnesty. (See LRC Note below)131.500Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property.131.510Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy.131.515Delinquent taxes, penalties, interest, and other costs constitute lien in favor of Commonwealth -- Duration -- Notice.131.520Surrender of property upon which levy made -- Effect of surrender or failure to do so.131.530Right of redemption.131.540Release or return of property.131.550Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor.131.560Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims.131.565Definition of "state agency" -- Establishment of claim by state agency pursuant to statutory provision, administrative regulation, or ordinance -- Requests to withhold individual income tax refund.131.570Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer of refund -- Payment of excess to taxpayer.131.575Apportionment of refund on separate return between spouses.131.580Rules and regulations.131.585State debt offset account.131.590Credit to state debt offset account.131.595Procedure exclusive for withholding or transmitting individual income tax refund.131.600Definitions for KRS 131.600 to 131.630.131.602Tobacco product manufacturer's options to become participating manufacturer or to contribute to qualified escrow fund on quarterly basis -- 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 -- Importers jointly and severally liable with non-U.S. manufacturers for escrow amounts -- Posting of financial instrument.131.604Repealed, 2015.Repealed 131.606Legislative findings and purposes.131.608Annual and quarterly certifications to Attorney General by participating and nonparticipating manufacturers -- Contents -- Scope -- Records.131.610Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice.131.612Prohibition against affixing stamp to cigarettes of tobacco product manufacturer or brand family not in directory -- Prohibition against selling cigarettes after manufacturer or brand family removed from directory.131.614Appointment of agent by nonresident nonparticipating tobacco product manufacturer and each of its importers for service of process.131.616Submission of documentation by stamping agent.131.618Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information.131.620Proof of qualified escrow fund.131.622When cigarettes deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty.131.624Appeal of exclusion from directory -- Authority for administrative regulations.131.626State entitled to recover costs of enforcement action -- Tobacco control special fund created.131.628Severability of provisions.131.630Revocation or suspension of distributor's or stamping agent's license -- Civil penalties.131.650List of taxpayers owing delinquent taxes or fees.131.652Taxes and fees subject to publication.131.654Notice to delinquent taxpayer before publication of name.131.656Method of publication of list -- Contents.131.658Removal of name from list of delinquent taxpayers.131.660Rights of taxpayer whose name is erroneously published.131.670Definitions for KRS 131.670 to 131.676.131.672Collection 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.131.674Financial 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.131.676Provision of identifying or asset information not to be disclosed to delinquent taxpayer or debtor -- Penalty -- Financial institutions not liable -- General notice to account holders.131.990Penalties.