Ky. Rev. Stat. § 131.030

Functions of department -- Settlement of tax cases -- Collection of debts

Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

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 official website; (c) The licensing and registering of motor vehicles; (d) The equalization of tax assessments; (e) The assessment of public utilities and public service corporations for taxes; (f) The assessment of franchises; (g) The supervision of tax collections; and (h) The enforcement of revenue and tax laws, either directly or through supervision of tax administration activity in other departments to which the department may commit administration of certain taxes. (2) The department shall have all the powers and duties with reference to assessment or equalization of the assessment of property heretofore exercised or performed by any state board or commission. (3) The department shall have all the powers and duties necessary to consider and settle tax cases under KRS 131.110 and refund claims made under KRS 134.580. The department is encouraged to settle controversies on a fair and equitable basis and shall be authorized to settle tax controversies based on the hazards of litigation applicable to them. (4) The department shall have all the powers and duties necessary to collect any debts owed to the Commonwealth, or any local government of the Commonwealth, that are referred to the department by an organizational unit or administrative body in the executive branch of state government, as defined in KRS 12.010, the Court of Justice in the judicial branch of state government, and any local government, under KRS 45.237 and 45.241. Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 24, effective July 15, 2024. -- Amended 2013 Ky. Acts ch. 88, sec. 6, effective June 25, 2013. -- Amended 2005 Ky. Acts ch. 85, sec. 108, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 118, sec. 3, effective July 13, 2004. -- Amended 1992 Ky. Acts ch. 361, sec. 2, effective July 14, 1992. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4114h-2, 4149b-12, 4202a-31, 4223b-10, 4224a-5, 4224c-3, 4257b-1, 4281a-33, 4281a-40, 4281b-23, 4281c-20, 4281e-9, 4281f-5, 4281f-27, 4281g-13, 4281h-12, 4281i-6, 4281j-4, 4618-30, 4618-91.

Notes of Decisions

Cited in 4 cases, 1942–1994 · leading case: Blue Diamond Coal Co. v. Cornett, Sheriff

Sort: Relevance Newest Treatment

Blue Diamond Coal Co. v. Cornett, Sheriff (1945) kyctapphigh “KRS 131.030 provides that the Department of Revenue shall exercise all administrative functions of the state in relation to the state revenue-and tax laws, the equalization of tax assessments, the supervision, of tax collections, and the enforcement of revenue and- tax laws.”

Ballard County v. Citizens State Bank of Wickliffe (1953) kyctapp “The Tax Commission, as an agency of the Department, has the power to make certain initial ad valorem assessments, such as of franchises and property of public service companies, KRS 131.030, and of distilled spirits, KRS 132.”

Boulton v. Commonwealth (1994) kyctapp “Appellee instituted this action on the authority of KRS 131.030(2) and KRS 135.050(2) and thereafter granted transactional immunity to appellant to protect him from any possible criminal prosecution, either state or federal.”

Reeves v. Fries (1942) kyctapphigh “, now KRS 131.030, 131.020, 131.040. The three commissioners constitute the Kentucky Tax Commission and are equal in authority when acting jointly as such.”

— Ky. Rev. Stat. § 131.030(2) — 1 case

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.