Kentucky Statutes 138.880 – Notification of Department of Revenue by Commonwealth’s attorney or county attorney of nonpayment of tax after conviction or plea — Filing of notice of lien — Release of lien
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(1) Each Commonwealth’s attorney or county attorney in this state who obtains a conviction of, or a guilty or Alford plea from, an offender for violating KRS Chapter 218A shall, within seventy-two (72) hours after the conviction or the plea, notify the department in writing if the offender has not paid the tax imposed by KRS § 138.872 as evidenced by the absence of the tax stamps, labels, or other official tax indicia required to be affixed to the marijuana or controlled substance that was the subject of the conviction or plea. The weight or dosage units prescribed in this subsection shall include the weight of the marijuana or the weight or dosage units of the controlled substance, whether pure, impure, or diluted. The notice required in this subsection shall be submitted in the manner prescribed by the department and shall include:
(a) The name, address, and Social Security number of the offender from whom the conviction or plea was obtained;
(b) The type and quantity of the items that were the subject of the conviction or plea;
(c) Any information developed during the course of the investigation regarding any real or personal properties owned by the offender from whom the conviction or plea was obtained; and
(d) Other information the Department of Revenue may require to facilitate the assessment and collection of the tax due pursuant to KRS § 138.872.
(2) To facilitate collection of the tax due pursuant to KRS § 138.872, the Commonwealth’s attorney or county attorney shall, as an authorized agent of the department, simultaneously file a copy of the notice required pursuant to subsection (1) of this section with:
(a) The county clerk of the county in which the conviction or the guilty or Alford plea was entered;
(b) The county clerk of the county in which the offender resides if different from the county in which the conviction or plea was entered;
(c) The county clerk of any other county in which the Commonwealth’s attorney or county attorney reasonably believes the offender from whom the conviction or plea was obtained owns real or personal property; and
(d) Each financial institution or other custodian the Commonwealth’s attorney or county attorney reasonably believes possesses any funds, safe deposit box, or other assets owned in whole or in part by the offender from whom the conviction or plea was obtained.
(3) The notice required by subsection (2) of this section shall be a lien in favor of the Commonwealth pursuant to KRS § 131.515 to secure payment of the tax, penalty, and interest due. The tax shall be and remain a lien upon the property, and all property subsequently acquired, and may be enforced as other liens on similar property are enforced. The lien may be released only upon written notice from the department
that:
(a) The tax, penalty and interest due pursuant to KRS § 138.872 and KRS § 138.889 have been paid;
(b) A bond has been given to the department as provided in KRS § 131.150; or
(c) The tax, penalty, and interest are determined by the department not to be due. (4) The county clerk recording or releasing a state tax lien pursuant to this section shall
be entitled to the fee prescribed therefor by KRS § 64.012.
(5) Except as necessary to accept taxes that the offender voluntarily pays under KRS
138.874, the department shall not require a bond or otherwise attempt to collect the tax due under KRS § 138.874 until the offender’s taxable activity results in a conviction or a guilty or Alford plea for a violation of KRS Chapter 218A. However, the department may impose a notice of lien on issuance of a warrant or indictment, which shall be released upon acquittal or dismissal of the case.
Effective: January 1, 2010
History: Amended 2009 Ky. Acts ch. 10, sec. 52, effective January 1, 2010. — Amended 2005 Ky. Acts ch. 85, sec. 402, effective June 20, 2005. — Amended 2001
Ky. Acts ch. 155, sec. 5, effective June 21, 2001. — Created 1994 Ky. Acts ch. 315, sec. 6, effective July 15, 1994.
(a) The name, address, and Social Security number of the offender from whom the conviction or plea was obtained;
Terms Used In Kentucky Statutes 138.880
- Acquittal:
- Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
- A verdict of "not guilty."
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Attorney: means attorney-at-law. See Kentucky Statutes 446.010
- Conviction: A judgement of guilt against a criminal defendant.
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.
- Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
(b) The type and quantity of the items that were the subject of the conviction or plea;
(c) Any information developed during the course of the investigation regarding any real or personal properties owned by the offender from whom the conviction or plea was obtained; and
(d) Other information the Department of Revenue may require to facilitate the assessment and collection of the tax due pursuant to KRS § 138.872.
(2) To facilitate collection of the tax due pursuant to KRS § 138.872, the Commonwealth’s attorney or county attorney shall, as an authorized agent of the department, simultaneously file a copy of the notice required pursuant to subsection (1) of this section with:
(a) The county clerk of the county in which the conviction or the guilty or Alford plea was entered;
(b) The county clerk of the county in which the offender resides if different from the county in which the conviction or plea was entered;
(c) The county clerk of any other county in which the Commonwealth’s attorney or county attorney reasonably believes the offender from whom the conviction or plea was obtained owns real or personal property; and
(d) Each financial institution or other custodian the Commonwealth’s attorney or county attorney reasonably believes possesses any funds, safe deposit box, or other assets owned in whole or in part by the offender from whom the conviction or plea was obtained.
(3) The notice required by subsection (2) of this section shall be a lien in favor of the Commonwealth pursuant to KRS § 131.515 to secure payment of the tax, penalty, and interest due. The tax shall be and remain a lien upon the property, and all property subsequently acquired, and may be enforced as other liens on similar property are enforced. The lien may be released only upon written notice from the department
that:
(a) The tax, penalty and interest due pursuant to KRS § 138.872 and KRS § 138.889 have been paid;
(b) A bond has been given to the department as provided in KRS § 131.150; or
(c) The tax, penalty, and interest are determined by the department not to be due. (4) The county clerk recording or releasing a state tax lien pursuant to this section shall
be entitled to the fee prescribed therefor by KRS § 64.012.
(5) Except as necessary to accept taxes that the offender voluntarily pays under KRS
138.874, the department shall not require a bond or otherwise attempt to collect the tax due under KRS § 138.874 until the offender’s taxable activity results in a conviction or a guilty or Alford plea for a violation of KRS Chapter 218A. However, the department may impose a notice of lien on issuance of a warrant or indictment, which shall be released upon acquittal or dismissal of the case.
Effective: January 1, 2010
History: Amended 2009 Ky. Acts ch. 10, sec. 52, effective January 1, 2010. — Amended 2005 Ky. Acts ch. 85, sec. 402, effective June 20, 2005. — Amended 2001
Ky. Acts ch. 155, sec. 5, effective June 21, 2001. — Created 1994 Ky. Acts ch. 315, sec. 6, effective July 15, 1994.