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Kentucky Chapter 134 — Payment, Collection, and Refund of Taxes

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

  • KRS 134.010— Definitions for chapter
  • KRS 134.015— Due dates -- Person responsible for payment -- Regular and alternative collection schedules -- Discounts
  • KRS 134.020— Repealed, 2010
  • KRS 134.030— Repealed, 2010
  • KRS 134.035— Repealed, 1950
  • KRS 134.036— Repealed, 1950
  • KRS 134.037— Repealed, 1950
  • KRS 134.040— Repealed, 2010
  • KRS 134.050— Repealed, 2010
  • KRS 134.060— Repealed, 2010
  • KRS 134.070— Repealed, 2010
  • KRS 134.080— Repealed, 2010
  • KRS 134.090— Repealed, 2010
  • KRS 134.100— Repealed, 2010
  • KRS 134.110— Repealed, 2010
  • KRS 134.119— Sheriff is collector of taxes -- Means of payment -- Penalties -- Sale of personal property -- Compensation of sheriff
  • KRS 134.120— Repealed, 2010
  • KRS 134.121— Transferees -- Rights and obligations
  • KRS 134.122— Transfer of certificates of delinquency by sheriff to clerk
  • KRS 134.125— Interest on certificates of delinquency
  • KRS 134.126— Duties of the clerk regarding certificates of delinquency -- Fees
  • KRS 134.127— Payment of amount due on certificate of delinquency to the clerk
  • KRS 134.128— Process for sale of certificate of delinquency by clerks to persons not listed in KRS 134.127(1)(a)
  • KRS 134.129— Registration for sale of certificates of delinquency with Department of Revenue
  • KRS 134.130— Repealed, 2010
  • KRS 134.131— County clerk to annually provide department with list of certificates of delinquency received from sheriff -- Publication on department's Web site
  • KRS 134.140— Investment of tax revenues until time of distribution -- Disposition of investment earnings
  • KRS 134.145— Repealed, 1980
  • KRS 134.146— Repealed, 1980
  • KRS 134.147— Repealed, 1980
  • KRS 134.148— Repealed, 2010
  • KRS 134.150— Repealed, 2010
  • KRS 134.160— Office rooms, hours, and books of sheriff
  • KRS 134.170— Repealed, 2010
  • KRS 134.180— Repealed, 2010
  • KRS 134.190— Collection of tax from taxpayer about to remove or conceal property -- Payment of delinquent taxes due on property by one holding royalties or payments derived therefrom
  • KRS 134.191— Monthly reporting and payment of taxes collected by sheriff
  • KRS 134.192— Annual settlement of tax collections by sheriff
  • KRS 134.193— Annual sheriff's tax settlement audit -- Requirements
  • KRS 134.200— Repealed, 2010
  • KRS 134.210— Repealed, 1950
  • KRS 134.215— Outgoing sheriff -- Delivery of records and unpaid tax bills to successor -- Receipt for unpaid and partially paid tax bills, contents, filing, recording -- Responsibility for collecting and accounting for accounts -- Settlement -- Notice of temporary refusal to accept payment of taxes -- Expense allowance to outgoing sheriff for preparation of receipt
  • KRS 134.220— Repealed, 2010
  • KRS 134.230— Bond to be executed by sheriff -- Liability of sheriff and sureties
  • KRS 134.240— Repealed, 2010
  • KRS 134.250— Repealed, 2010
  • KRS 134.260— Repealed, 2010
  • KRS 134.270— Repealed, 2010
  • KRS 134.280— Repealed, 2010
  • KRS 134.290— Repealed, 2010
  • KRS 134.295— Repealed, 2010
  • KRS 134.300— Repealed, 2010
  • KRS 134.310— Repealed, 2010
  • KRS 134.320— Repealed, 2010
  • KRS 134.325— Repealed, 2010
  • KRS 134.330— Repealed, 2010
  • KRS 134.340— Repealed, 2010
  • KRS 134.350— Repealed, 2010
  • KRS 134.360— Repealed, 2010
  • KRS 134.370— Repealed, 1994
  • KRS 134.380— Renumbered as KRS 134.547
  • KRS 134.382— Repealed, 1998
  • KRS 134.385— Repealed, 2010
  • KRS 134.390— Repealed, 2010
  • KRS 134.400— Renumbered as KRS 134.552
  • KRS 134.410— Repealed, 2010
  • KRS 134.415— Repealed, 1962
  • KRS 134.420— Lien for taxes
  • KRS 134.421— Apportionment of taxes on real property when one owner does not pay taxes due
  • KRS 134.430— Repealed, 2010
  • KRS 134.440— Repealed, 2010
  • KRS 134.450— Repealed, 2010
  • KRS 134.452— Third-party purchaser of certificate of delinquency -- Fees -- Reasonable attorneys' litigation fees -- Collection limitations -- Notice to proper owner -- Legislative findings
  • KRS 134.460— Repealed, 2010
  • KRS 134.470— Repealed, 2010
  • KRS 134.480— Repealed, 2010
  • KRS 134.485— Repealed, 2010
  • KRS 134.490— Actions by owner of certificate of delinquency to collect or foreclose certificate -- Notice by third-party purchaser to taxpayer -- Installment payment plans
  • KRS 134.495— Renumbered as KRS 134.548
  • KRS 134.500— Repealed, 2010
  • KRS 134.504— Department to collect or contract with county attorney for collection of certificates of delinquency
  • KRS 134.505— No compensation to county attorney who fails to perform duties as to tax claims
  • KRS 134.510— Renumbered as KRS 134.549
  • KRS 134.520— Renumbered as KRS 134.551
  • KRS 134.530— Repealed, 1966
  • KRS 134.540— Repealed, 2010
  • KRS 134.545— Use of funds by county attorney
  • KRS 134.546— Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit
  • KRS 134.547— Collection of delinquent taxes and assessment of omitted property
  • KRS 134.548— Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale
  • KRS 134.549— Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer
  • KRS 134.550— Repealed, 2010
  • KRS 134.551— Refund to purchaser of certificate of delinquency that is unenforceable or declared void -- Reassessment of property
  • KRS 134.552— Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration
  • KRS 134.560— Repealed, 2010
  • KRS 134.570— Repealed, 2010
  • KRS 134.580— Refund of taxes, other than ad valorem and unconstitutional taxes -- Immunity of the Commonwealth from refund suits based on combined or consolidated returns
  • KRS 134.590— Refund of ad valorem taxes or taxes held unconstitutional
  • KRS 134.800— County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment
  • KRS 134.805— Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles
  • KRS 134.810— Date on which taxes become due or delinquent
  • KRS 134.815— Payment by clerk -- Report of clerk
  • KRS 134.820— Final settlement
  • KRS 134.825— Data processing costs for AVIS for ad valorem collections to be paid by Department of Revenue
  • KRS 134.830— County clerk to collect ad valorem taxes on motorboats
  • KRS 134.990— Penalties