Kentucky Revised Statutes

Ky. Rev. Stat. § 135.050 (2026)

Action by Department of Revenue to ascertain and collect taxes --

✓ current as of May 2026

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Injunction -- Attachment and garnishment.

(1) The commissioner of revenue shall prosecute diligently the collection of all license fees, omitted license, inheritance, estate, income, excise or franchise taxes, judgments or other moneys, claims or demands due the state from any person.

(2) The Department of Revenue may institute legal proceedings to ascertain the amount of tax due under any statute imposing a license, excise or income tax in favor of the state, and to enforce the collection of the amount due and the penalties and interest thereon, and, in the case of a license or excise tax, to enjoin the operation of the business of the delinquent until the tax is paid.

(3) The Department of Revenue may, at or after the commencement of an action under subsection (2) of this section to collect the amount of license, excise or income tax due and the penalties and interest thereon, have an attachment against the property of the person liable for the tax or a garnishment of his debtors, without the execution of a bond. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 286, effective June 20, 2005. -- Amended 1984 Ky. Acts ch. 405, sec. 4, effective July 13, 1984. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4202a-31, 4223b-10, 4224c-8. 4224c-9. 4267, 4281b-23, 4281c-20, 4281e-9, 4281f-6, 4281f-7, 4281f-28, 4281g-13, 4281h-12, 4281i-6, 4281j-4.

Notes of Decisions

Cited in 3 cases, 1968–2006 · leading case: Kentucky Bar Ass'n v. McDaniel, 205 S.W.3d 201 (Ky. 2006).

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Kentucky Bar Ass'n v. McDaniel, 205 S.W.3d 201 (Ky. 2006). “On March 2, 2005, the Commonwealth of Kentucky Finance and Administration Cabinet fried a civil complaint pursuant to KRS 135.050 and KRS 141.310(14) against the Respondent in the Franklin Circuit Court stating that he failed to file tax returns for his employees’ withholding…”

Boulton v. Commonwealth, 896 S.W.2d 614 (Ky. Ct. App. 1994). · cites it 3× “This exclusionary rule, while permitting the States to secure information necessary for effective law enforcement, leaves the witness and the Federal government in substantially the same position as if the witness had claimed his privilege in the absence of a state grant of…”

Koehler v. Commonwealth ex rel. Luckett, 432 S.W.2d 397 (Ky. Ct. App. 1968). “KRS 135.050(2) and KRS 23.020(1). On June 8, 1967, appellee recovered a judgment against appellant for $37,228.”

— Ky. Rev. Stat. § 135.050(2) — 2 cases

Boulton v. Commonwealth, 896 S.W.2d 614 (Ky. Ct. App. 1994). “This exclusionary rule, while permitting the States to secure information necessary for effective law enforcement, leaves the witness and the Federal government in substantially the same position as if the witness had claimed his privilege in the absence of a state grant of…”

Koehler v. Commonwealth ex rel. Luckett, 432 S.W.2d 397 (Ky. Ct. App. 1968). “KRS 135.050(2) and KRS 23.020(1). On June 8, 1967, appellee recovered a judgment against appellant for $37,228.”

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