010. Definitions for chapter.

020. Major organizational units of the Department of Revenue -- Functions and duties.

025. Repealed, 1956. [Repealed]

030. Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241.

040. Repealed, 1964. [Repealed]

Kentucky Taxpayers' Bill of Rights

041. Short title.

050. Repealed, 1960. [Repealed]

051. "Taxpayer representative" defined for KRS 131.041 to 131.081.

060. Repealed, 1960. [Repealed]

061. KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue.

070. Repealed, 1960. [Repealed]

071. Repealed, 2009. [Repealed]

080. Repealed, 1960. [Repealed]

081. Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue.

083. Taxpayer ombudsman -- Duties -- Annual reports.

090. Repealed, 1964. [Repealed]

100. Repealed, 1964. [Repealed]

General Provisions

110. Protest of assessment by Department of Revenue -- Review -- Appeal.

120. Repealed, 1964. [Repealed]

125. Repealed, 1964. [Repealed]

130. General powers and duties of department -- Prosecution duties.

135. Annual report by employers on workers' compensation coverage.

140. Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties.

150. Jeopardy assessments.

155. Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer.

160. Collection on bond for taxes.

170. Extension of time for filing reports and returns.

175. Commissioner authorized to waive penalty, but not interest.

180. Uniform Civil Penalty Act.

181. Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate.

1815. Revocation of alcoholic beverage license issued to person who becomes a delinquent taxpayer.

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.

182. Repealed, 1992. [Repealed]

183. Tax interest rate.

185. Period for which records to be preserved.

190. Information acquired in tax administration not to be divulged -- Exceptions.

191. Prohibition against employment of prisoners in jobs with access to taxpayer information.

192. Duplication of records by department.

194. Disposition of fee charged for duplicating records.

200. Repealed, 1964. [Repealed]

205. Temporary deposits of collections by field representatives -- Transmittal to department.

207. Repealed, 1968. [Repealed]

210. Investigation of officers' accounts.

220. Repealed, 1988 [Repealed]

230. Interstate comity.

240. Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements.

250. Returns, reports, and statements to be filed electronically -- Waiver.

Kentucky Board of Tax Appeals

310. Kentucky Board of Tax Appeals created.

311. Repealed, 1968. [Repealed]

315. Members of board, appointment -- Terms -- Chairman -- Vacancies.

320. Qualifications of members -- Removal -- Salary -- Location of office -- Training.

325. Record of board.

330. Clerk of Board of Tax Appeals -- Appointment -- Qualifications.

335. Expenses of hearings outside offices.

340. Jurisdiction of board -- Notice of rulings of county or state agencies -- Appeals to board -- Procedure.

345. Repealed, 1996. [Repealed]

350. Repealed, 1996. [Repealed]

355. Proceedings before board public in nature -- Exception -- Appeal procedure.

360. Repealed, 1996. [Repealed]

365. Effect of board decisions -- Remand to agency -- Refund.

370. Judicial review of board decisions -- Stay of collection of tax.

Tax Amnesty Program

400. Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible.

410. Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits.

420. Requirements for amnesty -- Installment payments -- Invalidation of amnesty -- Protests.

425. Interest on taxes paid under amnesty.

430. Administration and publicizing of program.

435. Tax amnesty receipt account.

440. Cost-of-collection fees -- Accrual of interest -- Applicability.

445. Civil and criminal penalties following amnesty -- Invalidation of amnesty.

Procedure When Tax Not Paid

500. Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property.

510. Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy.

515. Delinquent taxes, penalties, interest, and other costs constitute lien in favor of Commonwealth -- Duration -- Notice.

520. Surrender of property upon which levy made -- Effect of surrender or failure to do so.

530. Right of redemption.

540. Release or return of property.

550. Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor.

Application of Refunds to Taxes Due

560. Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims.

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.

570. Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer of refund -- Payment of excess to taxpayer.

575. Apportionment of refund on separate return between spouses.

580. Rules and regulations.

585. State debt offset account.

590. Credit to state debt offset account.

595. Procedure exclusive for withholding or transmitting individual income tax refund.

KRS 131.600 and 131.602 Tobacco Master Settlement Agreement

600. Definitions for KRS 131.600 and 131.602.

602. Tobacco product manufacturer's options to become participating manufacturer or to contribute to qualified escrow fund -- 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.

Tobacco Master Settlement Agreement Complementary Act

604. Definitions for KRS 131.604 to 131.630.

606. Legislative findings and purposes.

608. Certification to Attorney General by participating and nonparticipating tobacco product manufacturers -- Contents -- Scope -- Records.

610. Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice.

612. Prohibition against stamping agent affixing stamp to cigarettes of tobacco product manufacturer or brand family not in directory -- Prohibition against retailer selling after removal from directory.

614. Service of process against nonresident nonparticipating tobacco product manufacturer.

616. Submission of documentation by stamping agent.

618. Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information.

620. Proof of qualified escrow fund.

622. When cigarettes deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty.

624. Appeal of exclusion from directory -- Authority for administrative regulations.

626. State entitled to recover costs of enforcement action -- Tobacco control special fund created.

628. Severability of provisions.

630. Revocation or suspension of distributor's or stamping agent's license -- Civil penalties.

Identifying Delinquent Taxpayers

650. List of taxpayers owing delinquent taxes or fees.

652. Taxes and fees subject to publication.

654. Notice to delinquent taxpayer before publication of name.

656. Method of publication of list -- Contents.

658. Removal of name from list of delinquent taxpayers.

660. Rights of taxpayer whose name is erroneously published.

Financial Institution Data Match System

670. Definitions for KRS 131.670 to 131.676.

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.

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.

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.

Penalties

990. Penalties.