Kentucky Revised Statutes (Last Updated: May 10, 2014) |
TITLE XI. REVENUE AND TAXATION |
CHAPTER 131. DEPARTMENT OF REVENUE |
Application of Refunds to Taxes Due |
560. Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims. |
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. |