Kentucky Statutes 131.083 – Division of Taxpayer Ombudsman — Duties — Annual reports
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The department shall provide the services of a Division of Taxpayer Ombudsman to carry out the spirit and specific purposes of KRS § 131.041 to KRS § 131.081. The division shall:
(1) Coordinate the resolution of taxpayer complaints and problems, if so requested by a taxpayer or the taxpayer’s representative;
(2) Provide recommendations to the department for new or revised informational publications and recommend taxpayer and department employee education programs needed to reduce or eliminate errors or improve voluntary taxpayer compliance;
(3) Provide recommendations to the department for simplification or other improvements needed in tax laws, regulations, forms, systems, and procedures to promote better understanding and voluntary compliance by taxpayers; and
(4) At least annually, on or before October 1, prepare and submit a report to the commissioner of the Department of Revenue summarizing the activities of the division during the immediately preceding fiscal year, describing any recommendations made pursuant to subsections (2) and (3) of this section, including the progress in implementing such recommendations, and providing such other information as the division deems appropriate relating to the rights of Kentucky taxpayers.
Effective: July 15, 2016
History: Amended 2016 Ky. Acts ch. 84, sec. 3, effective July 15, 2016. — Created
2012 Ky. Acts ch. 69, sec. 1, effective July 12, 2012.
(1) Coordinate the resolution of taxpayer complaints and problems, if so requested by a taxpayer or the taxpayer’s representative;
Terms Used In Kentucky Statutes 131.083
- Commissioner: means the commissioner of revenue. See Kentucky Statutes 131.010
- Department: means the Department of Revenue. See Kentucky Statutes 131.010
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- report: means any properly completed and, if required, signed form, statement, certification, claim estimate, declaration, or other document permitted or required to be submitted or filed with the department, including returns and reports or composites thereof which are permitted or required to be electronically transmitted. See Kentucky Statutes 131.010
- Taxpayer: means any person required or permitted by law or administrative regulation to perform any act subject to the administrative jurisdiction of the department including the following:
(a) File a report, return, statement, certification, claim, estimate, declaration, form, or other document. See Kentucky Statutes 131.010
(2) Provide recommendations to the department for new or revised informational publications and recommend taxpayer and department employee education programs needed to reduce or eliminate errors or improve voluntary taxpayer compliance;
(3) Provide recommendations to the department for simplification or other improvements needed in tax laws, regulations, forms, systems, and procedures to promote better understanding and voluntary compliance by taxpayers; and
(4) At least annually, on or before October 1, prepare and submit a report to the commissioner of the Department of Revenue summarizing the activities of the division during the immediately preceding fiscal year, describing any recommendations made pursuant to subsections (2) and (3) of this section, including the progress in implementing such recommendations, and providing such other information as the division deems appropriate relating to the rights of Kentucky taxpayers.
Effective: July 15, 2016
History: Amended 2016 Ky. Acts ch. 84, sec. 3, effective July 15, 2016. — Created
2012 Ky. Acts ch. 69, sec. 1, effective July 12, 2012.