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131.010 Definitions for chapter. - Waiting for content...
131.020 Major organizational units of the Department of Revenue -- Functions and duties. - Waiting for content...
131.025 Repealed, 1956. - Waiting for content...
131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241. - Waiting for content...
131.032 Criminal background investigation required for department's employees with access to or use of federal tax information. - Waiting for content...
131.040 Repealed, 1964. - Waiting for content...
131.041 Short title. - Waiting for content...
131.050 Repealed, 1960. - Waiting for content...
131.051 "Taxpayer representative" defined for KRS 131.041 to 131.081. - Waiting for content...
131.060 Repealed, 1960. - Waiting for content...
131.061 KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue. - Waiting for content...
131.070 Repealed, 1960. - Waiting for content...
131.071 Repealed, 2009. - Waiting for content...
131.080 Repealed, 1960. - Waiting for content...
131.081 Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue. - Waiting for content...
131.083 Division of Taxpayer Ombudsman -- Duties -- Annual reports. - Waiting for content...
131.090 Repealed, 1964. - Waiting for content...
131.100 Repealed, 1964. - Waiting for content...
131.110 Protest of assessment by Department of Revenue -- Review -- Appeal. - Waiting for content...
131.120 Repealed, 1964. - Waiting for content...
131.125 Repealed, 1964. - Waiting for content...
131.130 General powers and duties of department -- Prosecution duties. - Waiting for content...
131.131 Department to publish forms and instructions without promulgation of administrative regulation. - Waiting for content...
131.135 Annual report by employers on workers' compensation coverage. - Waiting for content...
131.140 Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties. - Waiting for content...
131.150 Jeopardy assessments. - Waiting for content...
131.155 Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer. - Waiting for content...
131.160 Collection on bond for taxes. - Waiting for content...
131.170 Extension of time for filing reports and returns. - Waiting for content...
131.175 Commissioner authorized to waive penalty, but not interest. - Waiting for content...
131.180 Uniform Civil Penalty Act. - Waiting for content...
131.181 Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate. - Waiting for content...
131.1815 Revocation of alcoholic beverage license issued to person who becomes a delinquent taxpayer. - Waiting for content...
131.1817 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 reissu... - Waiting for content...
131.182 Repealed, 1992. - Waiting for content...
131.183 Tax interest rate. - Waiting for content...
131.185 Period for which records to be preserved. - Waiting for content...
131.190 Information acquired in tax administration not to be divulged -- Exceptions. - Waiting for content...
131.191 Prohibition against employment of prisoners in jobs with access to taxpayer information. - Waiting for content...
131.192 Duplication of records by department. - Waiting for content...
131.194 Disposition of fee charged for duplicating records. - Waiting for content...
131.200 Repealed, 1964. - Waiting for content...
131.205 Temporary deposits of collections by field representatives -- Transmittal to department. - Waiting for content...
131.207 Repealed, 1968. - Waiting for content...
131.210 Investigation of officers' accounts. - Waiting for content...
131.220 Repealed, 1988. - Waiting for content...
131.230 Interstate comity. - Waiting for content...
131.240 Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements. - Waiting for content...
131.250 Returns, reports, and statements to be filed electronically -- Waiver. - Waiting for content...
131.310 Repealed, 2017. - Waiting for content...
131.311 Repealed, 1968. - Waiting for content...
131.315 Repealed, 2017. - Waiting for content...
131.320 Repealed, 2017. - Waiting for content...
131.325 Renumbered as KRS 49.200. - Waiting for content...
131.330 Repealed, 2017. - Waiting for content...
131.335 Renumbered as KRS 49.210. - Waiting for content...
131.340 Renumbered as KRS 49.220. - Waiting for content...
131.345 Repealed, 1996. - Waiting for content...
131.350 Repealed, 1996. - Waiting for content...
131.355 Renumbered as KRS 49.230. - Waiting for content...
131.360 Repealed, 1996. - Waiting for content...
131.365 Renumbered as KRS 49.240. - Waiting for content...
131.370 Renumbered as KRS 49.250. - Waiting for content...
131.400 Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible. - Waiting for content...
131.410 Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits. - Waiting for content...
131.420 Requirements for amnesty -- Installment payments -- Invalidation of amnesty -- Protests. - Waiting for content...
131.425 Interest on taxes paid under amnesty. - Waiting for content...
131.430 Administration and publicizing of program. - Waiting for content...
131.435 Tax amnesty program -- Request for proposal -- Requirements -- Evaluation -- Tax amnesty receipt account. - Waiting for content...
131.440 Cost-of-collection fees -- Accrual of interest -- Applicability. - Waiting for content...
131.445 Civil and criminal penalties following amnesty -- Invalidation of amnesty. - Waiting for content...
131.500 Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property. - Waiting for content...
131.510 Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy. - Waiting for content...
131.515 Delinquent taxes, penalties, interest, and other costs constitute lien in favor of Commonwealth -- Duration -- Notice. - Waiting for content...
131.520 Surrender of property upon which levy made -- Effect of surrender or failure to do so. - Waiting for content...
131.530 Right of redemption. - Waiting for content...
131.540 Release or return of property. - Waiting for content...
131.550 Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor. - Waiting for content...
131.560 Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims. - Waiting for content...
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. - Waiting for content...
131.570 Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer of refund -- Payment of excess to taxpayer. - Waiting for content...
131.575 Apportionment of refund on separate return between spouses. - Waiting for content...
131.580 Rules and regulations. - Waiting for content...
131.585 State debt offset account. - Waiting for content...
131.590 Credit to state debt offset account. - Waiting for content...
131.595 Procedure exclusive for withholding or transmitting individual income tax refund. - Waiting for content...
131.600 Definitions for KRS 131.600 to 131.630. - Waiting for content...
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... - Waiting for content...
131.604 Repealed, 2015. - Waiting for content...
131.606 Legislative findings and purposes. - Waiting for content...
131.608 131.608 Annual and quarterly certifications to Attorney General by participating and nonparticipating manufacturers -- Contents -- Scope -- Records. - Waiting for content...
131.610 Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice. - Waiting for content...
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. - Waiting for content...
131.614 Appointment of agent by nonresident nonparticipating tobacco product manufacturer and each of its importers for service of process. - Waiting for content...
131.616 Submission of documentation by stamping agent. - Waiting for content...
131.618 Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information. - Waiting for content...
131.620 Proof of qualified escrow fund. - Waiting for content...
131.622 When cigarettes deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty. - Waiting for content...
131.624 Appeal of exclusion from directory -- Authority for administrative regulations. - Waiting for content...
131.626 State entitled to recover costs of enforcement action -- Tobacco control special fund created. - Waiting for content...
131.628 Severability of provisions. - Waiting for content...
131.630 Revocation or suspension of distributor's or stamping agent's license -- Civil penalties. - Waiting for content...
131.650 List of taxpayers owing delinquent taxes or fees. - Waiting for content...
131.652 Taxes and fees subject to publication. - Waiting for content...
131.654 Notice to delinquent taxpayer before publication of name. - Waiting for content...
131.656 Method of publication of list -- Contents. - Waiting for content...
131.658 Removal of name from list of delinquent taxpayers. - Waiting for content...
131.660 Rights of taxpayer whose name is erroneously published. - Waiting for content...
131.670 Definitions for KRS 131.670 to 131.676. - Waiting for content...
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. - Waiting for content...
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. - Waiting for content...
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. - Waiting for content...
131.990 Penalties. - Waiting for content...