<br><br>12.220 Authority and duties of employed attorneys -- Tax collection -- Written <br>opinions. <br>(1) Any attorney or attorneys employed pursuant to the provisions of KRS 12.210 shall <br>have authority to appear as the attorney for and to represent the department in the <br>trial and argument of any cases and proceedings in any and all courts, and before <br>boards, governmental agencies and tribunals in or out of this Commonwealth <br>whenever such department or any officer or employee thereof is a party in interest <br>or the official rights, powers or duties of the department or of any officer or <br>employee thereof are directly or indirectly affected. <br>(2) Such attorney or attorneys may institute and prosecute any suits, motions, actions <br>and proceedings necessary to cause the assessment of property, the collection of <br>taxes, and the payment of all claims, accounts, demands and judgments of the <br>Commonwealth, for the assessment or collection of which the department may be <br>charged by law, and to take all necessary steps by suit, motion, action or otherwise <br>to collect or cause to be collected and paid into the State Treasury all such claims, <br>demands, accounts and judgments. Any attorney or attorneys so employed shall <br>attend to any litigation and legal business within and without the state, required of <br>him or them by the terms of his or their employment; and also any litigation or legal <br>business that any officer or employee of such department may have in connection <br>with or growing out of his official duties or the official duties of the department; <br>and he or they, upon the written request of any executive or ministerial officer of the <br>department, shall give such department or officer his written opinion as to the duties <br>of such officer and shall prepare proper drafts of all instruments of writing and <br>perform such other legal services pertaining to the functions of the department as <br>may be provided by the terms of employment. <br>Effective: January 2, 1978 <br>History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 1, effective January 2, <br>1978. -- Created 1948 Ky. Acts ch. 122, sec. 3. <br><br>