Title XI, Revenue and Taxation
15 chapters · 869 sections in this title.
KRS § 131.560 Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims
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Priority of claims. Notwithstanding the provisions of KRS 44.030 or 131.190, the Department of Revenue shall withhold the Kentucky individual income tax refund otherwise due a taxpayer under KRS Chapter 141 who owes overdue child support or is indebted to any state agency, office…
KRS § 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
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pursuant to statutory provision, administrative regulation, or ordinance -- Requests to withhold individual income tax refund. (1) For purposes of KRS 131.560 to 131.595, "state agency" or "state agencies" shall include the Court of Justice and any local government, as those term…
KRS § 131.570 Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer of refund -- Payment of excess to taxpayer
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of refund -- Payment of excess to taxpayer. (1) Upon determining that a pending individual income tax refund is subject to setoff as authorized under this section, the debtor shall be notified in writing by the department of the claim made against such refund by the named claiman…
KRS § 131.575 Apportionment of refund on separate return between spouses
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(1) Any individual income tax refund determined as a consequence of taxpayers filing separate returns on a combined Kentucky individual income tax form may be apportioned by the Department of Revenue between the spouses based on the ratio of the adjusted gross incomes of each spo…
KRS § 131.580 Rules and regulations
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The Department of Revenue may promulgate rules and regulations necessary to develop, implement and administer the provisions of KRS 131.560 to 131.595.
KRS § 131.585 State debt offset account
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There is hereby created within the Department of Revenue a state debt offset account, which will be subject to the provisions of the restricted fund group, as provided in KRS 48.010(15)(f), and all funds collected under KRS 131.565(6) shall be credited thereto with only the expen…
KRS § 131.590 Credit to state debt offset account
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To defray the cost of development and implementation of KRS 131.560 to 131.595, there shall be credited to the state debt offset account an amount not to exceed $175,000, such amount to be derived from the amount of the Kentucky individual income tax refunds withheld under the pr…
KRS § 131.595 Procedure exclusive for withholding or transmitting individual income tax refund
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refund. Except as is necessary in order to comply with exchange of information agreements with the United States Internal Revenue Service and notwithstanding the provisions of KRS 134.580 and 427.130, no Kentucky individual income tax refund shall be withheld for or transmitted t…
KRS § 131.600 Definitions for KRS 131.600 to 131.630
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As used in KRS 131.600 to 131.630: (1) "Adjusted for inflation" means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the master settlement agreement; (2) "Affiliate" means a person who directly or indirectly owns or controls, is owned …
KRS § 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 funds to Commonwealth -- Credit of assigned funds against judgment -- Opinion of Attorney General required prior to assignment -- Importers jointly and severally liable with non-U.S. manufacturers for escrow amounts -- Posting of financial instrument
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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 funds to Commonwealth -- Credit of assigned funds against judgment -- Opinion of Attorney Gene…
KRS § 131.606 Legislative findings and purposes
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The General Assembly finds that violations of KRS 131.600 and 131.602 threaten the integrity of the tobacco master settlement agreement, the fiscal soundness of the state, and the public health. The legislature finds that enacting procedural enhancements will aid enforcement of K…
KRS § 131.608 131.608 Annual and quarterly certifications to Attorney General by participating and nonparticipating manufacturers -- Contents -- Scope -- Records
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and nonparticipating manufacturers -- Contents -- Scope -- Records. (1) Prior to selling cigarettes in Kentucky, directly or through a distributor, retailer, or similar intermediary or intermediaries, every tobacco product manufacturer shall certify as true under penalty of perju…
KRS § 131.610 Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice
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Requirements for inclusion -- Removal -- Notice. (1) The Attorney General shall develop and make available to the department for public inspection, to include publishing on the department's Web site, a listing of all tobacco product manufacturers that have provided current and ac…
KRS § 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
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manufacturer or brand family not in directory -- Prohibition against selling cigarettes after manufacturer or brand family removed from directory. It shall be unlawful for: (1) Any stamping agent, distributor, or any other person to affix a stamp to a package or other container o…
KRS § 131.614 Appointment of agent by nonresident nonparticipating tobacco product manufacturer and each of its importers for service of process
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manufacturer and each of its importers for service of process. (1) Any nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families…
KRS § 131.616 Submission of documentation by stamping agent
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On or before the twentieth day of each month, each stamping agent and distributor shall submit documentation that the commissioner requires to facilitate compliance with this section, including but not limited to a list by brand family of the total number of cigarettes for which …
KRS § 131.618 Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information
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to require submission of additional information. (1) Notwithstanding KRS 131.190, the commissioner is authorized to disclose to the Attorney General the name and address of a stamping agent or distributor and the number of sticks by brand name that have been purchased from a nonp…
KRS § 131.620 Proof of qualified escrow fund
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(1) The Attorney General may, at any time, require from the nonparticipating manufacturer proof from the financial institution in which the manufacturer has established a qualified escrow fund, for the purpose of compliance with KRS 131.600 and 131.602, of the amount of money in …
KRS § 131.622 When cigarettes deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty
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Injunction to compel compliance -- Prohibition against sale -- Penalty. (1) (a) The following shall be contraband and subject to seizure and destruction: 1. Any cigarettes that have been affixed with a stamp in this state in violation of KRS 131.612; or 2. Any cigarettes in the p…
KRS § 131.624 Appeal of exclusion from directory -- Authority for administrative regulations
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regulations. (1) Any person aggrieved by a determination of the Attorney General to not include or to remove from the directory created in KRS 131.610 a brand family or tobacco product manufacturer may appeal the determination to the Franklin Circuit Court, or to the Circuit Cour…
KRS § 131.626 State entitled to recover costs of enforcement action -- Tobacco control special fund created
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special fund created. (1) In any action brought by the state to enforce KRS 131.600 to 131.630, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action, and attorneys' fees from any entity or person found to be in violation of K…
KRS § 131.628 Severability of provisions
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If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of KRS 131.600 to 131.630 causes KRS 131.600 and 131.602 to no longer constitute a model statute, as it is set out in Exhibit T to the master settlement agreement, then that portion of KRS 131.600 to …
KRS § 131.630 Revocation or suspension of distributor's or stamping agent's license -- Civil penalties
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Civil penalties. (1) In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a stamping agent or distributor has violated any provision of KRS 131.600 to 131.630 or any administrative regulations promulgated thereunder, the commi…
KRS § 131.650 List of taxpayers owing delinquent taxes or fees
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(1) Notwithstanding the provisions of KRS 131.190 or any other confidentiality law to the contrary, the department may publish a list or lists of taxpayers that owe delinquent taxes or fees administered by the Department of Revenue, and that meet the requirements of KRS 131.652. …
KRS § 131.652 Taxes and fees subject to publication
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(1) The Department of Revenue may publish a list of all of the taxpayers described in KRS 131.650. (2) For the purposes of this section, a tax or fee is not delinquent if: (a) The procedures enumerated in KRS 131.110 have not been waived or exhausted at the time when notice would…
KRS § 131.654 Notice to delinquent taxpayer before publication of name
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(1) At least sixty (60) days before publishing the name of a delinquent taxpayer, the department shall mail a written notice to the taxpayer, detailing the amount and nature of each liability and the intended publication of the information listed in KRS 131.656 related to the lia…
KRS § 131.656 Method of publication of list -- Contents
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The list may be published by any medium or method. The list may contain the name, address, type of tax or fee, and period for which payment is due for each liability, including penalties, interest, and other charges owed by each listed delinquent taxpayer.
KRS § 131.658 Removal of name from list of delinquent taxpayers
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The department shall remove the name of a taxpayer from the list of delinquent taxpayers after the department receives written notice of and verifies any of the following facts about the liability in question: (1) The taxpayer has contacted the department and arranged resolution …
KRS § 131.660 Rights of taxpayer whose name is erroneously published
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If the department publishes a name under KRS 131.650 in error, the taxpayer whose name was erroneously published has all the rights enumerated in KRS 131.081 for an aggrieved taxpayer.
KRS § 131.670 Definitions for KRS 131.670 to 131.676
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As used in KRS 131.670 to 131.676: (1) "Debt" means a liquidated debt as defined in KRS 45.241(1)(b); (2) "Debtor" means any person liable for a debt; (3) "Department" means the Department of Revenue; (4) "Delinquent taxpayer" means a person who has been assessed for a tax, the c…
KRS § 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
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system -- Requirements for implementation of system -- Lien or levy on account assets -- Notice -- Fees -- Erroneous lien or levy -- Administrative regulations. (1) To assist the department in the collection of delinquent taxes and debts owed to the Commonwealth, the department s…
KRS § 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
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on delinquent taxpayers and debtors with account -- Fee for conducting data matches -- Confidentiality of information -- Limitation on liability. (1) Financial institutions doing business in the Commonwealth shall provide identifying information each calendar quarter to the depar…
KRS § 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
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delinquent taxpayer or debtor -- Penalty -- Financial institutions not liable -- General notice to account holders. (1) A financial institution furnishing a report or providing asset information about a delinquent taxpayer or debtor to the department shall not disclose to the del…
KRS § 131.990 Penalties
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(1) (a) 1. Any person who violates the intentional unauthorized inspection provisions of KRS 131.190(1) shall be fined not more than five hundred dollars ($500) or imprisoned for not more than six (6) months, or both. 2. Any person who violates the provisions of KRS 131.190(1) by…