§ 131.010 Definitions for chapter
§ 131.020 Major organizational units of the Department of Revenue — Functions and duties
§ 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
§ 131.041 Short title
§ 131.051 “Taxpayer representative” defined for KRS 131.041 to 131.081
§ 131.061 KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue
§ 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
§ 131.110 Protest of assessment by Department of Revenue — Review — Appeal
§ 131.130 General powers and duties of department — Prosecution duties
§ 131.131 Department to publish forms and instructions without promulgation of administrative regulation
§ 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 alcoholic beverage license issued to person who becomes a delinquent taxpayer
§ 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 reissuance
§ 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
§ 131.210 Investigation of officers’ accounts
§ 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
§ 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
§ 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
§ 131.440 Cost-of-collection fees — Accrual of interest — Applicability
§ 131.445 Civil and criminal penalties following amnesty — Invalidation of amnesty
§ 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
§ 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. (Effective u
§ 131.672 v2 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. (Effective J
§ 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
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Terms Used In Kentucky Statutes > Chapter 131 - Department of Revenue

  • Adjusted prime rate charged by banks: means the average predominant prime rate quoted by commercial banks to large businesses, as determined by the board of governors of the Federal Reserve System. See Kentucky Statutes 131.010
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • any other state: includes any state, territory, outlying possession, the District of Columbia, and any foreign government or country. See Kentucky Statutes 446.010
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
    (a) Sending the document or package. See Kentucky Statutes 446.010
  • Commissioner: means the commissioner of revenue. See Kentucky Statutes 131.010
  • Company: may extend and be applied to any corporation, company, person, partnership, joint stock company, or association. See Kentucky Statutes 446.010
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Department of Revenue. See Kentucky Statutes 131.010
  • Directors: when applied to corporations, includes managers or trustees. See Kentucky Statutes 446.010
  • Electronic fund transfer: means an electronic data processing medium that takes the place of a paper check for debiting or crediting an account and of which a permanent record is made. See Kentucky Statutes 131.010
  • Electronic imaging systems: means a computer-based system used to store reproductions of documents and records through the use of electronic data processing, or computerized, digital, or optical scanning which records and indexes the document, but does not support electronic extraction of the data at the field level. See Kentucky Statutes 131.010
  • Electronic record: means a collection of related information stored as bits of data in a medium that supports electronic extraction of the data at the field level, but does not include electronic imaging systems. 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
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Foreign: when applied to a corporation, partnership, limited partnership, business trust, statutory trust, or limited liability company, includes all those incorporated or formed by authority of any other state. See Kentucky Statutes 446.010
  • Fraud: means :
    (a) Intentional or reckless disregard for the law, administrative regulations, or the department's established policies to evade the filing of any return, report, or the payment of any moneys due to the department pursuant to law or administrative regulation. See Kentucky Statutes 131.010
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Hard copy: means any document, record, report, or other data printed on paper or stored by an imaging system that does not permit additions, deletions, or other
    changes to the original documents. See Kentucky Statutes 131.010
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legacy: A gift of property made by will.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes both general and limited partnerships. See Kentucky Statutes 446.010
  • 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.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Reasonable cause: means an event, happening, or circumstance entirely beyond the knowledge or control of a taxpayer who has exercised due care and prudence in the filing of a return or report or the payment of moneys due the department pursuant to law or administrative regulation. See Kentucky Statutes 131.010
  • 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
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Tax interest rate: means the interest rate determined under KRS §. 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
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trustee: A person or institution holding and administering property in trust.