Kentucky Revised Statutes
Includes enactments through the 2024 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 11/22/2024
.010 Definitions for chapter.
.020 Major organizational units of the Department of Revenue -- Functions and duties.
.025 Repealed, 1956.
.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241.
.032 Criminal background investigation required for department's employees with access to or use of federal tax information.
.040 Repealed, 1964.
.041 Short title.
.050 Repealed, 1960.
.051 "Taxpayer representative" defined for KRS 131.041 to 131.081.
.060 Repealed, 1960.
.061 KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue.
.070 Repealed, 1960.
.071 Repealed, 2009.
.080 Repealed, 1960.
.081 Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue.
.083 Division of Taxpayer Ombudsman -- Duties -- Annual reports.
.090 Repealed, 1964.
.100 Repealed, 1964.
.110 Protest of assessment by Department of Revenue -- Review -- Appeal.
.120 Repealed, 1964.
.125 Repealed, 1964.
.130 General powers and duties of department -- Prosecution duties.
.131 Department to publish forms and instructions without promulgation of administrative regulation.
.132 Annual report by department on tax law changes.
.135 Annual report by employers on workers' compensation coverage.
.140 Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties.
.150 Jeopardy assessments.
.155 Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer.
.160 Collection on bond for taxes.
.170 Extension of time for filing reports and returns.
.175 Commissioner authorized to waive penalty, but not interest.
.180 Uniform Civil Penalty Act.
.181 Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate.
.1815 Revocation of alcoholic beverage license issued to person who becomes a delinquent taxpayer.
.1817 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.
.182 Repealed, 1992.
.183 Tax interest rate.
.185 Period for which records to be preserved.
.190 Information acquired in tax administration not to be divulged -- Exceptions.
.191 Prohibition against employment of prisoners in jobs with access to taxpayer information.
.192 Duplication of records by department.
.194 Disposition of fee charged for duplicating records.
.200 Repealed, 1964.
.205 Temporary deposits of collections by field representatives -- Transmittal to department.
.207 Repealed, 1968.
.210 Investigation of officers' accounts.
.220 Repealed, 1988
.230 Interstate comity.
.240 Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements.
.250 Returns, reports, and statements to be filed electronically -- Waiver.
.310 Repealed, 2017.
.311 Repealed, 1968.
.315 Repealed, 2017.
.320 Repealed, 2017.
.325 Renumbered as KRS 49.200.
.330 Repealed, 2017.
.335 Renumbered as KRS 49.210.
.340 Renumbered as KRS 49.220.
.345 Repealed, 1996.
.350 Repealed, 1996.
.355 Renumbered as KRS 49.230.
.360 Repealed, 1996.
.365 Renumbered as KRS 49.240.
.370 Renumbered as KRS 49.250.
.400 Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible.
.410 Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits.
.420 Requirements for amnesty -- Installment payments -- Invalidation of amnesty -- Protests. (See LRC Note below)
.425 Interest on taxes paid under amnesty.
.430 Administration and publicizing of program.
.435 Tax amnesty program -- Request for proposal -- Requirements -- Evaluation -- Tax amnesty receipt account. (See LRC Note below)
.440 Cost-of-collection fees -- Accrual of interest -- Applicability. (See LRC Note below)
.445 Civil and criminal penalties following amnesty -- Invalidation of amnesty. (See LRC Note below)
.500 Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property.
.510 Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy.
.515 Delinquent taxes, penalties, interest, and other costs constitute lien in favor of Commonwealth -- Duration -- Notice.
.520 Surrender of property upon which levy made -- Effect of surrender or failure to do so.
.530 Right of redemption.
.540 Release or return of property.
.550 Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor.
.560 Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims.
.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.
.570 Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer of refund -- Payment of excess to taxpayer.
.575 Apportionment of refund on separate return between spouses.
.580 Rules and regulations.
.585 State debt offset account.
.590 Credit to state debt offset account.
.595 Procedure exclusive for withholding or transmitting individual income tax refund.
.600 Definitions for KRS 131.600 to 131.630.
.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.
.604 Repealed, 2015.
.606 Legislative findings and purposes.
.608 131.608 Annual and quarterly certifications to Attorney General by participating and nonparticipating manufacturers -- Contents -- Scope -- Records.
.610 Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice.
.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.
.614 Appointment of agent by nonresident nonparticipating tobacco product manufacturer and each of its importers for service of process.
.616 Submission of documentation by stamping agent.
.618 Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information.
.620 Proof of qualified escrow fund.
.622 When cigarettes deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty.
.624 Appeal of exclusion from directory -- Authority for administrative regulations.
.626 State entitled to recover costs of enforcement action -- Tobacco control special fund created.
.628 Severability of provisions.
.630 Revocation or suspension of distributor's or stamping agent's license -- Civil penalties.
.650 List of taxpayers owing delinquent taxes or fees.
.652 Taxes and fees subject to publication.
.654 Notice to delinquent taxpayer before publication of name.
.656 Method of publication of list -- Contents.
.658 Removal of name from list of delinquent taxpayers.
.660 Rights of taxpayer whose name is erroneously published.
.670 Definitions for KRS 131.670 to 131.676.
.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. (Effective until July 1, 2025)
.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. (Effective July 1, 2025)
.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.
.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.
.990 Penalties.