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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…