Title XI, Revenue and Taxation
15 chapters · 869 sections in this title.
KRS § 131.010 Definitions for chapter
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As used in this chapter, unless the context requires otherwise: (1) "Commissioner" means the commissioner of the department; (2) "Department" means the Department of Revenue; (3) "Fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any individ…
KRS § 131.020 Major organizational units of the Department of Revenue -- Functions and duties
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duties. (1) The department, headed by a commissioner appointed by the secretary with the approval of the Governor, shall be organized into the following functional units: (a) Office of the Commissioner, which shall consist of: 1. The Division of Protest Resolution, headed by a di…
KRS § 131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241
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referred under KRS 45.237 and 45.241. (1) The Department of Revenue shall exercise all administrative functions of the state in relation to: (a) The state revenue and tax laws; (b) The publishing of administrative writings, tax forms, and instructions to those tax forms on its of…
KRS § 131.032 Criminal background investigation required for department's employees with access to or use of federal tax information
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employees with access to or use of federal tax information. (1) Each employee of the Department of Revenue, including contract staff, with access to or use of federal tax information shall submit to a criminal background investigation by means of a fingerprint check by the Depart…
KRS § 131.041 Short title
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The provisions of KRS 131.041 to 131.081 shall be known and may be cited as the "Kentucky Taxpayers' Bill of Rights."
KRS § 131.051 "Taxpayer representative" defined for KRS 131.041 to 131.081
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As used in KRS 131.041 to 131.081, unless the context requires otherwise, "taxpayer representative" means any attorney, tax practitioner, or other person designated by a taxpayer to represent him before the department in any matter relating to taxes administered by the department…
KRS § 131.061 KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue
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of Revenue. In addition to all other rights or privileges afforded Kentucky taxpayers, and notwithstanding any provisions of the Kentucky Revised Statutes to the contrary, the provisions of KRS 131.041 to 131.081 shall apply with regard to all taxes administered by the Department…
KRS § 131.081 Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue
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Department of Revenue. The following rules, principles, or requirements shall apply in the administration of all taxes subject to the jurisdiction of the department: (1) The department shall develop and implement a Kentucky tax education and information program that: (a) Is direc…
KRS § 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 131.081. The division shall: (1) Coordinate the resolution of taxpayer complaints and problems, if so requested by a taxpayer or the taxpa…
KRS § 131.110 Protest of assessment by Department of Revenue -- Review -- Appeal
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(1) (a) The department shall mail to the taxpayer a notice of any tax assessed by it. The assessment shall be due and payable if not protested in writing to the department within: 1. Forty-five (45) days from the date of notice, for assessments issued prior to July 1, 2018; and 2…
KRS § 131.130 General powers and duties of department -- Prosecution duties
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Without limitation of other duties assigned to it by law, the following powers and duties are vested in the department: (1) The department may promulgate administrative regulations, and direct proceedings and actions, for the administration and enforcement of all tax laws of this…
KRS § 131.131 Department to publish forms and instructions without promulgation of administrative regulation
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administrative regulation. Notwithstanding KRS 13A.110, the department shall publish tax forms and instructions to those forms on its official website in accordance with KRS 131.020(1)(b) without promulgation of an administrative regulation.
KRS § 131.132 Annual report by department on tax law changes
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(1) The department shall submit an annual report to the Legislative Research Commission and the Interim Joint Committee on Appropriations and Revenue on October 1, 2024, and October 1 of each year thereafter. (2) The report required by subsection (1) of this section shall: (a) Su…
KRS § 131.135 Annual report by employers on workers' compensation coverage
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(1) Each employer subject to KRS Chapter 342 shall file annually with the Department of Revenue, in accordance with administrative regulations, a report providing the policy number and the name and address of the employer's workers' compensation insurance carrier. (2) The report …
KRS § 131.140 Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties
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of local officials in revenue duties. (1) The department shall requisition the Finance and Administration Cabinet to furnish to local officials an adequate supply of forms for listing property for taxation and other forms and blanks the state is required by law to provide. The bo…
KRS § 131.150 Jeopardy assessments
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(1) When the Department of Revenue reasonably believes that any taxpayer has withdrawn from the state or concealed his assets or a material part thereof so as to hinder or evade the assessment or collection of taxes, or has desisted from any taxable activity in the state, or has …
KRS § 131.155 Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer
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regulations -- Waiver -- Refund by electronic fund transfer. (1) For the purpose of facilitating the administration, payment, or collection of the taxes, the department may require any tax payment to be made by electronic fund transfer. (2) The following payments shall be made by…
KRS § 131.160 Collection on bond for taxes
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If any taxpayer required to make bond for the payment of taxes fails to pay the taxes when due, the department shall notify him and his surety by mailing notice to their last known addresses. If, after expiration of a reasonable time from the date of the notice, the amount due re…
KRS § 131.170 Extension of time for filing reports and returns
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The Department of Revenue may, when extension is not otherwise provided for, grant a reasonable extension of time for filing reports or returns whenever, in its judgment, good cause therefor exists. The department shall keep a record of such extensions. Except where a taxpayer is…
KRS § 131.175 Commissioner authorized to waive penalty, but not interest
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Notwithstanding any other provisions of KRS Chapters 131 to 143A, for all taxes payable directly to the Department of Revenue, the sheriff or the county clerk, the commissioner shall have authority to waive the penalty, but not interest, where it is shown to the satisfaction of t…
KRS § 131.180 Uniform Civil Penalty Act
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The provisions of this section shall be known as the "Uniform Civil Penalty Act." Penalties to be assessed in accordance with this section shall apply as follows unless otherwise provided by law: (1) Any taxpayer who files any return or report after the due date prescribed for fi…
KRS § 131.181 Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate
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agent, contract miner, or delegate. (1) Whenever it is determined that a taxpayer, who holds a license to mine coal in Kentucky under KRS 351.175, is a "delinquent taxpayer" as defined in subsection (3) of this section, the Department of Revenue shall, after giving notice as prov…
KRS § 131.1815 Revocation of state license issued to person who becomes a delinquent taxpayer
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taxpayer. (1) Whenever it is determined that a taxpayer, who holds a license under KRS Chapter 243, is a delinquent taxpayer as defined in subsection (2) of this section, the department may, after giving notice as provided in subsection (3) of this section, submit the name of the…
KRS § 131.1817 Definitions for section -- 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 -- Administrative regulations
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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 -- Administrative regulations. (1) As used in this section: (a) "Attorney's lic…
KRS § 131.183 Tax interest rate
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(1) (a) Except for the addition to tax required when an underpayment of estimated tax occurs under KRS 141.044 and 141.305, all taxes payable to the Commonwealth not paid at the time prescribed by statute shall accrue interest at the tax interest rate. (b) 1. a. Except as provide…
KRS § 131.185 Period for which records to be preserved
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Income tax returns shall be kept for five (5) years; primary accounting records of tax payments, seven (7) years; and records containing all data of motor vehicle registration, three (3) years. Records of the department which are not required by this section or other statutory pr…
KRS § 131.190 Information acquired in tax administration not to be divulged -- Exceptions
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Exceptions. (1) No present or former commissioner or employee of the department, present or former member of a county board of assessment appeals, present or former property valuation administrator or employee, present or former secretary or employee of the Finance and Administra…
KRS § 131.191 Prohibition against employment of prisoners in jobs with access to taxpayer information
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taxpayer information. The Department of Revenue shall not enter into any contract with the Department of Corrections, the United States Government, any local government, or any private contractor operating a correctional institution on behalf of the Department of Corrections, the…
KRS § 131.192 Duplication of records by department
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Whenever it becomes necessary within the discretion of the commissioner of revenue to photostat, duplicate, publish or supply for the use and benefit of persons or agencies, other than agencies of state government, information contained in official records of the Department of Re…
KRS § 131.194 Disposition of fee charged for duplicating records
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All money received by the Department of Revenue, for supplying to persons or agencies other than state agencies information which is contained in the official files of the department, shall be promptly deposited with the State Treasurer in the same manner as provided by law for o…
KRS § 131.205 Temporary deposits of collections by field representatives -- Transmittal to department
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department. (1) Any field representative of the Department of Revenue who is authorized to collect taxes or money due the Commonwealth may deposit to his special account as field representative of the department any money so collected in a state or national bank in this Commonwea…
KRS § 131.210 Investigation of officers' accounts
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Any field agent, accountant or attorney, when authorized in writing by the commissioner of revenue, may investigate the accounts, books and records of all officers whose duty it is to receive or collect money due the state, county, school district or other taxing district, and re…
KRS § 131.230 Interstate comity
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The courts of this state shall recognize and enforce statutes concerning taxation constitutionally imposed by other states that extend like comity.
KRS § 131.240 Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements
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requirements. (1) If a taxpayer's required records are maintained as both electronic records and hard copies, the taxpayer shall make the records available to the department in electronic record format upon the department's request and in accordance with the following: (a) Electr…
KRS § 131.250 Returns, reports, and statements to be filed electronically -- Waiver -- Applicability to microbrewery licensees
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Applicability to microbrewery licensees. (1) For the purpose of facilitating the administration of the taxes it administers, the department may require any tax return, report, or statement to be electronically filed. (2) (a) A person required to electronically file a return, repo…
KRS § 131.400 Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible
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(1) KRS 131.410 to 131.445 shall be known as and may be cited as the "Kentucky Tax Amnesty Act." (2) As used in KRS 131.410 to 131.445: (a) "Account receivable" means an amount of state or federal tax, penalty, fee, or interest which has been recorded as due and entered in the ac…
KRS § 131.410 Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits
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-- Exceptions -- Refunds and credits. (1) For any taxpayer who meets the requirements of KRS 131.420: (a) 1. For taxes which are owed as a result of the nonreporting or underreporting of tax liabilities or the nonpayment of any account receivable owed by an eligible taxpayer, the…
KRS § 131.420 Requirements for amnesty -- Installment payments -- Invalidation of amnesty -- Protests. (See LRC Note below)
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amnesty -- Protests. (See LRC Note below) (1) The provisions of KRS 131.400 to 131.445 shall apply to any eligible taxpayer who files an application for amnesty within the time prescribed under KRS 131.400(3) and does the following: (a) Files completed tax returns for all years o…
KRS § 131.425 Interest on taxes paid under amnesty
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(1) Notwithstanding the provisions of KRS 131.183(1), all taxes paid under an amnesty program return filed under the program described in KRS 131.400(3)(a) shall bear interest at one-half (1/2) the tax interest rate established by KRS 131.183(1) or other applicable statutes. (2) …
KRS § 131.430 Administration and publicizing of program
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The department shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of KRS 131.410 to 131.445. The department shall extensively publicize the tax amnesty program in order to maximize the…
KRS § 131.435 Tax amnesty program -- Request for proposal -- Requirements -- Evaluation -- Tax amnesty receipt account. (See LRC Note below)
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Evaluation -- Tax amnesty receipt account. (See LRC Note below) (1) The department and the Finance and Administration Cabinet shall begin procurement for services necessary to implement the tax amnesty program under KRS Chapter 45A, except as provided under subsection (2) of this…
KRS § 131.440 Cost-of-collection fees -- Accrual of interest -- Applicability. (See LRC Note below)
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Note below) (1) For purposes of the program described in KRS 131.400(3): (a) In addition to all other penalties provided under KRS 131.180, 131.410 to 131.445, 131.990 and any other law, there are hereby imposed after the expiration of the tax amnesty period the following cost-of…
KRS § 131.445 Civil and criminal penalties following amnesty -- Invalidation of amnesty. (See LRC Note below)
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(See LRC Note below) (1) After the expiration of the tax amnesty period, the department shall vigorously pursue all civil, administrative, and criminal penalties authorized by state and federal law for all taxes found to be due the Commonwealth. (2) In addition to all other penal…
KRS § 131.500 Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property
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satisfy demand -- Maintenance of property. (1) (a) In addition to any other remedy provided by the laws of the Commonwealth, if any person has been assessed for a tax the collection of which is administered by the Department of Revenue as provided by the laws of the Commonwealth …
KRS § 131.510 Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy
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release of levy. (1) Levy may be made with respect to any unpaid tax only after the department has given notice and demand to such person in writing of the intention to make such levy. Such notice and demand shall be given in person, or shall be sent by certified mail to such per…
KRS § 131.515 Delinquent taxes, penalties, interest, and other costs constitute lien in favor of Commonwealth -- Duration -- Notice
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of Commonwealth -- Duration -- Notice. (1) If any person liable to pay any tax administered by the department, other than a tax subject to KRS 134.420, neglects or refuses to pay the tax after demand, the tax due together with all penalties, interest, and other costs applicable p…
KRS § 131.520 Surrender of property upon which levy made -- Effect of surrender or failure to do so
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failure to do so. (1) Any person in possession of or obligated with respect to property or rights to property subject to levy upon which a levy has been made shall, upon demand of the commissioner or his delegate, surrender such property or rights or discharge such obligation to …
KRS § 131.530 Right of redemption
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(1) Any person whose property has been levied upon shall have the right to pay the amount due, together with the expense of the proceeding, to the commissioner or his delegate at any time prior to the sale thereof and upon such payment the commissioner or his delegate shall cause…
KRS § 131.540 Release or return of property
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(1) It shall be lawful for the commissioner or his delegate, under regulations prescribed by the commissioner, to release the levy upon all or part of the property or rights to property levied upon where the commissioner or his delegate determines that such action will facilitate…
KRS § 131.550 Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor
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intent to hinder or evade collection of tax due from transferor. (1) When the Department of Revenue reasonably believes that any taxpayer has divested himself by gift, conveyance, assignment, transfer of, or charge upon any property, whether real, personal, tangible or intangible…