Kentucky Statutes 131.030 – Functions of department — Settlement of tax cases — Collection of debts referred under KRS 45.237 and 45.241
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(1) The Department of Revenue shall exercise all administrative functions of the state in relation to the state revenue and tax laws, the licensing and registering of motor vehicles, the equalization of tax assessments, the assessment of public utilities and public service corporations for taxes, the assessment of franchises, the supervision of tax collections, and the enforcement of revenue and tax laws, either directly or through supervision of tax administration activity in other departments to which the department may commit administration of certain taxes.
(2) The department shall have all the powers and duties with reference to assessment or equalization of the assessment of property heretofore exercised or performed by any state board or commission.
(3) The department shall have all the powers and duties necessary to consider and settle tax cases under KRS § 131.110 and refund claims made under KRS § 134.580. The department is encouraged to settle controversies on a fair and equitable basis and shall be authorized to settle tax controversies based on the hazards of litigation applicable to them.
(4) The department shall have all the powers and duties necessary to collect any debts owed to the Commonwealth, or any local government of the Commonwealth, that are referred to the department by an organizational unit or administrative body in the executive branch of state government, as defined in KRS § 12.010, the Court of Justice in the judicial branch of state government, and any local government, under KRS § 45.237 and KRS § 45.241.
Effective: June 25, 2013
History: Amended 2013 Ky. Acts ch. 88, sec. 6, effective June 25, 2013. — Amended
2005 Ky. Acts ch. 85, sec. 108, effective June 20, 2005. — Amended 2004 Ky. Acts ch. 118, sec. 3, effective July 13, 2004. — Amended 1992 Ky. Acts ch. 361, sec. 2, effective July 14, 1992. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4114h-2, 4149b-12, 4202a-31, 4223b-10,
4224a-5, 4224c-3, 4257b-1, 4281a-33, 4281a-40, 4281b-23, 4281c-20, 4281e-9,
4281f-5, 4281f-27, 4281g-13, 4281h-12, 4281i-6, 4281j-4, 4618-30, 4618-91.
(2) The department shall have all the powers and duties with reference to assessment or equalization of the assessment of property heretofore exercised or performed by any state board or commission.
Terms Used In Kentucky Statutes 131.030
- Department: means the Department of Revenue. See Kentucky Statutes 131.010
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
(3) The department shall have all the powers and duties necessary to consider and settle tax cases under KRS § 131.110 and refund claims made under KRS § 134.580. The department is encouraged to settle controversies on a fair and equitable basis and shall be authorized to settle tax controversies based on the hazards of litigation applicable to them.
(4) The department shall have all the powers and duties necessary to collect any debts owed to the Commonwealth, or any local government of the Commonwealth, that are referred to the department by an organizational unit or administrative body in the executive branch of state government, as defined in KRS § 12.010, the Court of Justice in the judicial branch of state government, and any local government, under KRS § 45.237 and KRS § 45.241.
Effective: June 25, 2013
History: Amended 2013 Ky. Acts ch. 88, sec. 6, effective June 25, 2013. — Amended
2005 Ky. Acts ch. 85, sec. 108, effective June 20, 2005. — Amended 2004 Ky. Acts ch. 118, sec. 3, effective July 13, 2004. — Amended 1992 Ky. Acts ch. 361, sec. 2, effective July 14, 1992. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4114h-2, 4149b-12, 4202a-31, 4223b-10,
4224a-5, 4224c-3, 4257b-1, 4281a-33, 4281a-40, 4281b-23, 4281c-20, 4281e-9,
4281f-5, 4281f-27, 4281g-13, 4281h-12, 4281i-6, 4281j-4, 4618-30, 4618-91.