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Kentucky Chapter 131 — Department of Revenue

114 sections hosted, reproduced from the official public-domain source.

  • KRS 131.010— Definitions for chapter
  • KRS 131.020— Major organizational units of the Department of Revenue -- Functions and duties
  • KRS 131.025— Repealed, 1956
  • KRS 131.030— Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241
  • KRS 131.032— Criminal background investigation required for department's employees with access to or use of federal tax information
  • KRS 131.040— Repealed, 1964
  • KRS 131.041— Short title
  • KRS 131.050— Repealed, 1960
  • KRS 131.051— "Taxpayer representative" defined for KRS 131.041 to 131.081
  • KRS 131.060— Repealed, 1960
  • KRS 131.061— KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue
  • KRS 131.070— Repealed, 1960
  • KRS 131.071— Repealed, 2009
  • KRS 131.080— Repealed, 1960
  • KRS 131.081— Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue
  • KRS 131.083— Division of Taxpayer Ombudsman -- Duties -- Annual reports
  • KRS 131.090— Repealed, 1964
  • KRS 131.100— Repealed, 1964
  • KRS 131.110— Protest of assessment by Department of Revenue -- Review -- Appeal
  • KRS 131.120— Repealed, 1964
  • KRS 131.125— Repealed, 1964
  • KRS 131.130— General powers and duties of department -- Prosecution duties
  • KRS 131.131— Department to publish forms and instructions without promulgation of administrative regulation
  • KRS 131.132— Annual report by department on tax law changes
  • KRS 131.135— Annual report by employers on workers' compensation coverage
  • KRS 131.140— Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties
  • KRS 131.150— Jeopardy assessments
  • KRS 131.155— Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer
  • KRS 131.160— Collection on bond for taxes
  • KRS 131.170— Extension of time for filing reports and returns
  • KRS 131.175— Commissioner authorized to waive penalty, but not interest
  • KRS 131.180— Uniform Civil Penalty Act
  • KRS 131.181— Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate
  • KRS 131.182— Repealed, 1992
  • KRS 131.183— Tax interest rate
  • KRS 131.185— Period for which records to be preserved
  • KRS 131.190— Information acquired in tax administration not to be divulged -- Exceptions
  • KRS 131.191— Prohibition against employment of prisoners in jobs with access to taxpayer information
  • KRS 131.192— Duplication of records by department
  • KRS 131.194— Disposition of fee charged for duplicating records
  • KRS 131.200— Repealed, 1964
  • KRS 131.205— Temporary deposits of collections by field representatives -- Transmittal to department
  • KRS 131.207— Repealed, 1968
  • KRS 131.210— Investigation of officers' accounts
  • KRS 131.220— Repealed, 1988
  • KRS 131.230— Interstate comity
  • KRS 131.240— Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements
  • KRS 131.250— Returns, reports, and statements to be filed electronically -- Waiver -- Applicability to microbrewery licensees
  • KRS 131.310— Repealed, 2017
  • KRS 131.311— Repealed, 1968
  • KRS 131.315— Repealed, 2017
  • KRS 131.320— Repealed, 2017
  • KRS 131.325— Renumbered as KRS 49.200
  • KRS 131.330— Repealed, 2017
  • KRS 131.335— Renumbered as KRS 49.210
  • KRS 131.340— Renumbered as KRS 49.220
  • KRS 131.345— Repealed, 1996
  • KRS 131.350— Repealed, 1996
  • KRS 131.355— Renumbered as KRS 49.230
  • KRS 131.360— Repealed, 1996
  • KRS 131.365— Renumbered as KRS 49.240
  • KRS 131.370— Renumbered as KRS 49.250
  • KRS 131.400— Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible
  • KRS 131.410— Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits
  • KRS 131.420— Requirements for amnesty -- Installment payments -- Invalidation of amnesty -- Protests. (See LRC Note below)
  • KRS 131.425— Interest on taxes paid under amnesty
  • KRS 131.430— Administration and publicizing of program
  • KRS 131.435— Tax amnesty program -- Request for proposal -- Requirements -- Evaluation -- Tax amnesty receipt account. (See LRC Note below)
  • KRS 131.440— Cost-of-collection fees -- Accrual of interest -- Applicability. (See LRC Note below)
  • KRS 131.445— Civil and criminal penalties following amnesty -- Invalidation of amnesty. (See LRC Note below)
  • KRS 131.500— Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property
  • KRS 131.510— Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy
  • KRS 131.515— Delinquent taxes, penalties, interest, and other costs constitute lien in favor of Commonwealth -- Duration -- Notice
  • KRS 131.520— Surrender of property upon which levy made -- Effect of surrender or failure to do so
  • KRS 131.530— Right of redemption
  • KRS 131.540— Release or return of property
  • KRS 131.550— Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor
  • KRS 131.560— Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims
  • KRS 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
  • KRS 131.570— Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer of refund -- Payment of excess to taxpayer
  • KRS 131.575— Apportionment of refund on separate return between spouses
  • KRS 131.580— Rules and regulations
  • KRS 131.585— State debt offset account
  • KRS 131.590— Credit to state debt offset account
  • KRS 131.595— Procedure exclusive for withholding or transmitting individual income tax refund
  • KRS 131.600— Definitions for KRS 131.600 to 131.630
  • KRS 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
  • KRS 131.604— Repealed, 2015
  • KRS 131.606— Legislative findings and purposes
  • KRS 131.608— 131.608 Annual and quarterly certifications to Attorney General by participating and nonparticipating manufacturers -- Contents -- Scope -- Records
  • KRS 131.610— Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice
  • KRS 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
  • KRS 131.614— Appointment of agent by nonresident nonparticipating tobacco product manufacturer and each of its importers for service of process
  • KRS 131.616— Submission of documentation by stamping agent
  • KRS 131.618— Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information
  • KRS 131.620— Proof of qualified escrow fund
  • KRS 131.622— When cigarettes deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty
  • KRS 131.624— Appeal of exclusion from directory -- Authority for administrative regulations
  • KRS 131.626— State entitled to recover costs of enforcement action -- Tobacco control special fund created
  • KRS 131.628— Severability of provisions
  • KRS 131.630— Revocation or suspension of distributor's or stamping agent's license -- Civil penalties
  • KRS 131.650— List of taxpayers owing delinquent taxes or fees
  • KRS 131.652— Taxes and fees subject to publication
  • KRS 131.654— Notice to delinquent taxpayer before publication of name
  • KRS 131.656— Method of publication of list -- Contents
  • KRS 131.658— Removal of name from list of delinquent taxpayers
  • KRS 131.660— Rights of taxpayer whose name is erroneously published
  • KRS 131.670— Definitions for KRS 131.670 to 131.676
  • KRS 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
  • KRS 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
  • KRS 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
  • KRS 131.990— Penalties
  • KRS 131.1815— Revocation of state license issued to person who becomes a delinquent taxpayer
  • KRS 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