Ky. Rev. Stat. » Chapter 23
Kentucky Revised Statutes

Ky. Rev. Stat. § 23.020 (2026)

Repealed, 1978

✓ current as of May 2026
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Catchline at repeal: Franklin Circuit Court -- Venue in revenue and fiscal cases. History: Repealed 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 491, effective January 2, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 340a-2, 976, 4171, 4182, 4233.

Notes of Decisions
Cited in 5 cases, 1943–1968 · leading case: Lehman v. Williams, 193 S.W.2d 161 (Ky. Ct. App. 1946).
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Lehman v. Williams, 193 S.W.2d 161 (Ky. Ct. App. 1946). “In their special demurrer the appel *732 lees refer to KRS 23.020, but that section of the Statutes has no application to an action of this kind.”
Koehler v. Commonwealth ex rel. Luckett, 432 S.W.2d 397 (Ky. Ct. App. 1968). “050(2) and KRS 23.020(1). On June 8, 1967, appellee recovered a judgment against appellant for $37,228.”
Smither v. Commonwealth ex rel. Luckett, 342 S.W.2d 521 (Ky. Ct. App. 1960). · cites it 2× “have jurisdiction upon KRS 23.020(1), which declares : “The following actions may ' be brought in the Franklin circuit court, or in any other circuit court having venue: “(1) Actions to collect the revenue and all other claims, demands and penalties due the Commonwealth, or to…”
Commonwealth v. Reinhart Concrete Block Co., 167 S.W.2d 817 (Ky. Ct. App. 1943). “The question can only be answered in the affirmative by construing KS 340a-2, 976, 4171, 4182, 4233, now compiled as KRS 23.020 to confer state wide jurisdiction upon the Franklin Circuit Court to adjudicate and enforce the-collection of the Commonwealth’s civil claims against…”
Commonwealth v. Interstate Grocery Co., 283 S.W.2d 708 (Ky. Ct. App. 1955). “380, the Commissioner of Revenue may prosecute actions for the collection of delinquent taxes, and under KRS 23.020, actions to collect revenue due the Commonwealth may be brought in the Franklin Circuit Court.”
— Ky. Rev. Stat. § 23.020(1) — 2 cases
Koehler v. Commonwealth ex rel. Luckett, 432 S.W.2d 397 (Ky. Ct. App. 1968). “050(2) and KRS 23.020(1). On June 8, 1967, appellee recovered a judgment against appellant for $37,228.”
Smither v. Commonwealth ex rel. Luckett, 342 S.W.2d 521 (Ky. Ct. App. 1960). “have jurisdiction upon KRS 23.020(1), which declares : “The following actions may ' be brought in the Franklin circuit court, or in any other circuit court having venue: “(1) Actions to collect the revenue and all other claims, demands and penalties due the Commonwealth, or to…”
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