Kentucky Code — 37623
Browse 114 sections in division 37623 of the Kentucky code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 131.010. Definitions for chapter.
- § 131.020. Major organizational units of the Department of Revenue -- Functions and duties.
- § 131.025. Repealed, 1956.
- § 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.
- § 131.040. Repealed, 1964.
- § 131.041. Short title.
- § 131.050. Repealed, 1960.
- § 131.051. "Taxpayer representative" defined for KRS 131.041 to 131.081.
- § 131.060. Repealed, 1960.
- § 131.061. KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue.
- § 131.070. Repealed, 1960.
- § 131.071. Repealed, 2009.
- § 131.080. Repealed, 1960.
- § 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.
- § 131.090. Repealed, 1964.
- § 131.100. Repealed, 1964.
- § 131.110. Protest of assessment by Department of Revenue -- Review -- Appeal.
- § 131.120. Repealed, 1964.
- § 131.125. Repealed, 1964.
- § 131.130. General powers and duties of department -- Prosecution duties.
- § 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.
- § 131.182. Repealed, 1992.
- § 131.183. Tax interest rate.
- § 131.185. Period for which records to be preserved.
- § 131.190. Information acquired in tax administration not to be divulged -- Exceptions.
- § 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.
- § 131.200. Repealed, 1964.
- § 131.205. Temporary deposits of collections by field representatives -- Transmittal to department.
- § 131.207. Repealed, 1968.
- § 131.210. Investigation of officers' accounts.
- § 131.220. Repealed, 1988
- § 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.
- § 131.310. Repealed, 2017.
- § 131.311. Repealed, 1968.
- § 131.315. Repealed, 2017.
- § 131.320. Repealed, 2017.
- § 131.325. Renumbered as KRS 49.200.
- § 131.330. Repealed, 2017.
- § 131.335. Renumbered as KRS 49.210.
- § 131.340. Renumbered as KRS 49.220.
- § 131.345. Repealed, 1996.
- § 131.350. Repealed, 1996.
- § 131.355. Renumbered as KRS 49.230.
- § 131.360. Repealed, 1996.
- § 131.365. Renumbered as KRS 49.240.
- § 131.370. Renumbered as KRS 49.250.
- § 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.
- § 131.604. Repealed, 2015.
- § 131.606. Legislative findings and purposes.
- § 131.608. 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.