Ky. Rev. Stat. » Chapter 134
Kentucky Revised Statutes

Ky. Rev. Stat. § 134.050 (2026)

Repealed, 2010

✓ current as of May 2026
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Catchline at repeal: Tax is personal debt of person liable for payment -- Collection -- Penalties -- Personal checks. History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 251, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4114h- 11, 4114h-14.

Notes of Decisions
Cited in 5 cases, 1942–1991 · leading case: City of Cincinnati v. Commonwealth Ex Rel. Reeves, 167 S.W.2d 709 (Ky. Ct. App. 1942).
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City of Cincinnati v. Commonwealth Ex Rel. Reeves, 167 S.W.2d 709 (Ky. Ct. App. 1942). “060 (KS 4263), KRS 134.050 (KS 4114h-ll). Judgment affirmed.”
Yount v. Calvert, 826 S.W.2d 833 (Ky. Ct. App. 1991). · cites it 4× “Appellants/cross-appellees relying on KRS 134.050 moved the lower court to order that the general state tax rate under KRS 132.”
Bd. of Educ. of Berea v. Ballard, 185 S.W.2d 538 (Ky. Ct. App. 1945). · cites it 2× “” Section 134.050 of KRS expressly enacts that: “Every tax imposed by law and ali increases, penalties and interest thereon shall be a personal debt of the person liable for the payment thereof, from the time the tax becomes delinquent until paid.”
Commonwealth ex rel. Carpenter v. Collins & May, 593 S.W.2d 887 (Ky. Ct. App. 1980). “In addition to all other remedies, the collection thereof may be enforced in the same manner as the collection of any other debt due the state.”
Koppel v. Revenue Cabinet, Commonwealth, 777 S.W.2d 938 (Ky. Ct. App. 1989). · cites it 2× “” KRS 134.050(1) is essentially the same as KRS 141.”
Ky. Rev. Stat. § 134.050(1): 2 cases
Commonwealth ex rel. Carpenter v. Collins & May, 593 S.W.2d 887 (Ky. Ct. App. 1980). “In addition to all other remedies, the collection thereof may be enforced in the same manner as the collection of any other debt due the state.”
Koppel v. Revenue Cabinet, Commonwealth, 777 S.W.2d 938 (Ky. Ct. App. 1989). “” KRS 134.050(1) is essentially the same as KRS 141.”
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