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Ky. Rev. Stat. Ann. ch. 131 – Department Of Revenue | Midpage
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Kentucky Revised Statutes
XI
Chapter 131
Ky. Rev. Stat. Ann. ch. 131
Department Of Revenue
Commonwealth of Kentucky
131.010
Definitions for chapter.
131.020
Major organizational units of the Department of Revenue -- Functions and duties.
131.030
Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241.
131.032
Criminal background investigation required for department's employees with access to or use of federal tax information.
131.041
Short title.
131.051
"Taxpayer representative" defined for KRS 131.041 to 131.081.
131.061
KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue.
131.081
Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue.
131.083
Division of Taxpayer Ombudsman -- Duties -- Annual reports.
131.110
Protest of assessment by Department of Revenue -- Review -- Appeal.
131.130
General powers and duties of department -- Prosecution duties. (Effective until July 15, 2026)
131.131
Department to publish forms and instructions without promulgation of administrative regulation.
131.132
Annual report by department on tax law changes.
131.135
Annual report by employers on workers' compensation coverage.
131.140
Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties.
131.150
Jeopardy assessments.
131.155
Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer.
131.160
Collection on bond for taxes.
131.170
Extension of time for filing reports and returns.
131.175
Commissioner authorized to waive penalty, but not interest.
131.180
Uniform Civil Penalty Act.
131.181
Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate.
131.1815
Revocation of state license issued to person who becomes a delinquent taxpayer.
131.1817
Definitions 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.
131.183
Tax interest rate. (Effective until July 15, 2026)
131.185
Period for which records to be preserved.
131.190
Information acquired in tax administration not to be divulged -- Exceptions. (Effective until July 15, 2026)
131.191
Prohibition against employment of prisoners in jobs with access to taxpayer information.
131.192
Duplication of records by department.
131.194
Disposition of fee charged for duplicating records.
131.205
Temporary deposits of collections by field representatives -- Transmittal to department.
131.210
Investigation of officers' accounts.
131.230
Interstate comity.
131.240
Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements.
131.250
Returns, reports, and statements to be filed electronically -- Waiver -- Applicability to microbrewery licensees.
131.400
Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible.
131.410
Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits.
131.420
Requirements for amnesty -- Installment payments -- Invalidation of amnesty -- Protests. (See LRC Note below)
131.425
Interest on taxes paid under amnesty.
131.430
Administration and publicizing of program.
131.435
Tax amnesty program -- Request for proposal -- Requirements -- Evaluation -- Tax amnesty receipt account. (See LRC Note below)
131.440
Cost-of-collection fees -- Accrual of interest -- Applicability. (See LRC Note below)
131.445
Civil and criminal penalties following amnesty -- Invalidation of amnesty. (See LRC Note below)
131.500
Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property.
131.510
Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy.
131.515
Delinquent taxes, penalties, interest, and other costs constitute lien in favor of Commonwealth -- Duration -- Notice.
131.520
Surrender of property upon which levy made -- Effect of surrender or failure to do so.
131.530
Right of redemption.
131.540
Release or return of property.
131.550
Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor.
131.560
Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims.
131.565
Definition of "state agency" -- Establishment of claim by state agency pursuant to statutory provision, administrative regulation, or ordinance -- Requests to withhold individual income tax refund.
131.570
Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer of refund -- Payment of excess to taxpayer.
131.575
Apportionment of refund on separate return between spouses.
131.580
Rules and regulations.
131.585
State debt offset account.
131.590
Credit to state debt offset account.
131.595
Procedure exclusive for withholding or transmitting individual income tax refund.
131.600
Definitions for KRS 131.600 to 131.630.
131.602
Tobacco 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.
131.606
Legislative findings and purposes.
131.608
Annual and quarterly certifications to Attorney General by participating and nonparticipating manufacturers -- Contents -- Scope -- Records.
131.610
Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice.
131.612
Prohibition 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.
131.614
Appointment of agent by nonresident nonparticipating tobacco product manufacturer and each of its importers for service of process.
131.616
Submission of documentation by stamping agent.
131.618
Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information.
131.620
Proof of qualified escrow fund.
131.622
When cigarettes deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty.
131.624
Appeal of exclusion from directory -- Authority for administrative regulations.
131.626
State entitled to recover costs of enforcement action -- Tobacco control special fund created.
131.628
Severability of provisions.
131.630
Revocation or suspension of distributor's or stamping agent's license -- Civil penalties.
131.650
List of taxpayers owing delinquent taxes or fees.
131.652
Taxes and fees subject to publication.
131.654
Notice to delinquent taxpayer before publication of name.
131.656
Method of publication of list -- Contents.
131.658
Removal of name from list of delinquent taxpayers.
131.660
Rights of taxpayer whose name is erroneously published.
131.670
Definitions for KRS 131.670 to 131.676.
131.672
Collection 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.
131.674
Financial 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.
131.676
Provision of identifying or asset information not to be disclosed to delinquent taxpayer or debtor -- Penalty -- Financial institutions not liable -- General notice to account holders.
131.990
Penalties.