Kentucky Revised Statutes (Last Updated: May 10, 2014) |
TITLE XI. REVENUE AND TAXATION |
CHAPTER 131. DEPARTMENT OF REVENUE |
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 Repealed, 1964. [Repealed] |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 Repealed, 1964. [Repealed] |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. |
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 Repealed, 1992. [Repealed] |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 Repealed, 1964. [Repealed] |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 Repealed, 1968. [Repealed] |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 Repealed, 1988 [Repealed] |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. |