Page 1 of 1 138.884 Investigative powers of department. For the purpose of determining the correctness of any return; determining the amount of <br>tax that should have been paid; determining whether or not the offender should have <br>made a return or paid tax; or collecting any tax, penalty, or interest under KRS 138.872 <br>and 138.889, the Department of Revenue may examine, or cause to be examined, any <br>books, papers, records, or memoranda that may be relevant to making any determinations, <br>whether the books, papers, records, or memoranda are the property of or in the possession <br>of the offender or another person. The Department of Revenue may require the attendance <br>of any person having knowledge or information that may be relevant; compel the <br>production of books, papers, records, or memoranda by persons required to attend; take <br>testimony on matters material to the determination; and administer oaths or affirmations. <br>The Department of Revenue may issue subpoenas which may be served by authorized <br>agents of the Department of Revenue to compel the attendance of witnesses or the <br>production of documents, books, papers, records, bank records, and any other writing or <br>memoranda. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 404, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 155, sec. 7, effective June 21, 2001. -- Created 1994 Ky. Acts <br>ch. 315, sec. 8, effective July 15, 1994.
Page 1 of 1 138.884 Investigative powers of department. For the purpose of determining the correctness of any return; determining the amount of <br>tax that should have been paid; determining whether or not the offender should have <br>made a return or paid tax; or collecting any tax, penalty, or interest under KRS 138.872 <br>and 138.889, the Department of Revenue may examine, or cause to be examined, any <br>books, papers, records, or memoranda that may be relevant to making any determinations, <br>whether the books, papers, records, or memoranda are the property of or in the possession <br>of the offender or another person. The Department of Revenue may require the attendance <br>of any person having knowledge or information that may be relevant; compel the <br>production of books, papers, records, or memoranda by persons required to attend; take <br>testimony on matters material to the determination; and administer oaths or affirmations. <br>The Department of Revenue may issue subpoenas which may be served by authorized <br>agents of the Department of Revenue to compel the attendance of witnesses or the <br>production of documents, books, papers, records, bank records, and any other writing or <br>memoranda. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 404, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 155, sec. 7, effective June 21, 2001. -- Created 1994 Ky. Acts <br>ch. 315, sec. 8, effective July 15, 1994.
Page 1 of 1 138.884 Investigative powers of department. For the purpose of determining the correctness of any return; determining the amount of <br>tax that should have been paid; determining whether or not the offender should have <br>made a return or paid tax; or collecting any tax, penalty, or interest under KRS 138.872 <br>and 138.889, the Department of Revenue may examine, or cause to be examined, any <br>books, papers, records, or memoranda that may be relevant to making any determinations, <br>whether the books, papers, records, or memoranda are the property of or in the possession <br>of the offender or another person. The Department of Revenue may require the attendance <br>of any person having knowledge or information that may be relevant; compel the <br>production of books, papers, records, or memoranda by persons required to attend; take <br>testimony on matters material to the determination; and administer oaths or affirmations. <br>The Department of Revenue may issue subpoenas which may be served by authorized <br>agents of the Department of Revenue to compel the attendance of witnesses or the <br>production of documents, books, papers, records, bank records, and any other writing or <br>memoranda. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 404, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 155, sec. 7, effective June 21, 2001. -- Created 1994 Ky. Acts <br>ch. 315, sec. 8, effective July 15, 1994.
