131.081 Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue.
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131.081 Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue. The following rules, principles, or requirements shall apply in the administration of all <br>taxes subject to the jurisdiction of the Department of Revenue. <br>(1) The department shall develop and implement a Kentucky tax education and information program directed at new taxpayers, taxpayer and industry groups, and <br>department employees to enhance the understanding of and compliance with <br>Kentucky tax laws, including the application of new tax legislation to taxpayer <br>activities and areas of recurrent taxpayer noncompliance or inconsistency of <br>administration. (2) The department shall publish brief statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of taxpayers and <br>the department. These statements shall be provided to taxpayers with the initial <br>notice of audit; each original notice of tax due; each denial or reduction of a refund <br>or credit claimed by a taxpayer; each denial, cancellation, or revocation of any <br>license, permit, or other required authorization applied for or held by a taxpayer; <br>and, if practical and appropriate, in informational publications by the department <br>distributed to the public. (3) Taxpayers shall have the right to be assisted or represented by an attorney, accountant, or other person in any conference, hearing, or other matter before the <br>department. The taxpayer shall be informed of this right prior to conduct of any <br>conference or hearing. (4) The department shall perform audits and conduct conferences and hearings only at reasonable times and places. (5) Taxpayers shall have the right to make audio recordings of any conference with or hearing by the department. The department may make similar audio recordings if <br>prior written notice is given to the taxpayer or if the taxpayer records the conference <br>or hearing. The taxpayer shall be entitled to a copy of this department recording or a <br>transcript as provided in KRS 61.874. (6) If any taxpayer's failure to submit a timely return or payment to the department is due to the taxpayer's reasonable reliance on written advice from the department, the <br>taxpayer shall be relieved of any penalty or interest with respect thereto, provided <br>the taxpayer requested the advice in writing from the department and the specific <br>facts and circumstances of the activity or transaction were fully described in the <br>taxpayer's request, the department did not subsequently rescind or modify the advice <br>in writing, and there were no subsequent changes in applicable laws or regulations <br>or a final decision of a court which rendered the department's earlier written advice <br>no longer valid. (7) Taxpayers shall have the right to receive a copy of any audit of the department by the Auditor of Public Accounts relating to the department's compliance with the <br>provisions of KRS 131.041 to 131.081. (8) The department shall include with each notice of tax due a clear and concise description of the basis and amount of any tax, penalty, and interest assessed against the taxpayer, and copies of the agent's audit workpapers and the agent's written <br>narrative setting forth the grounds upon which the assessment is made. Taxpayers <br>shall be similarly notified regarding the denial or reduction of any refund or credit <br>claim filed by a taxpayer. (9) Taxpayers shall have the right to an installment payment agreement for the payment of delinquent taxes, penalties, and interest owed, provided the taxpayer requests the <br>agreement in writing clearly demonstrating his inability to pay in full and that the <br>agreement will facilitate collection by the department of the amounts owed. The <br>department may modify or terminate an installment payment agreement if it <br>determines the taxpayer has not complied with the terms of the agreement; the <br>taxpayers' financial condition has sufficiently changed; the taxpayer fails to provide <br>any requested financial condition update information; the taxpayer gave false or <br>misleading information in securing the agreement; or the taxpayer fails to timely <br>report and pay any other tax due the Commonwealth. The department shall give <br>written notice to the taxpayer at least thirty (30) days prior to modifying or <br>terminating an installment payment agreement unless the department has reason to <br>believe that collection of the amounts owed will be jeopardized in whole or in part <br>by delay. (10) The department shall not knowingly authorize, require, or conduct any investigation or surveillance of any person for nontax administration related purposes, except <br>internal security related investigations involving Department of Revenue personnel. (11) In addition to the circumstances under which an extension of time for filing reports or returns may be granted pursuant to KRS 131.170, taxpayers shall be entitled to <br>the same extension of the due date of any comparable Kentucky tax report or return <br>for which the taxpayer has secured a written extension from the Internal Revenue <br>Service provided the taxpayer notifies the department in writing and provides a <br>copy of the extension at the time and in the manner which the department may <br>require. (12) The department shall bear the cost or, if paid by the taxpayer, reimburse the taxpayer for recording or bank charges as the direct result of any erroneous lien or <br>levy by the department, provided the erroneous lien or levy was caused by <br>department error and, prior to issuance of the erroneous lien or levy, the taxpayer <br>timely responded to all contacts by the department and provided information or <br>documentation sufficient to establish his or her position. When the department <br>releases any erroneous lien or levy, notice of the fact shall be mailed to the taxpayer <br>and, if requested by the taxpayer, a copy of the release, together with an <br>explanation, shall be mailed to the major credit reporting companies located in the <br>county where it was filed. (13) The department shall not evaluate individual officers or employees on the basis of taxes assessed or collected or impose or suggest tax assessment or collection quotas <br>or goals. (14) Taxpayers shall have the right to bring an action for damages against the Commonwealth to the Board of Claims for actual and direct monetary damages <br>sustained by the taxpayer as a result of willful, reckless, and intentional disregard by department employees of the rights of taxpayers as set out in KRS 131.041 to <br>131.081 or in the tax laws administered by the department. In the awarding of <br>damages pursuant to this subsection, the board shall take into consideration the <br>negligence or omissions, if any, on the part of the taxpayer which contributed to the <br>damages. If any proceeding brought by a taxpayer is ruled frivolous by the board, <br>the department shall be reimbursed by the taxpayer for its costs in defending the <br>action. (15) Taxpayers shall have the right to privacy with regard to the information provided on their Kentucky tax returns and reports, including any attached information or <br>documents. Except as provided in KRS 131.190, no information pertaining to the <br>returns, reports, or the affairs of a person's business shall be divulged by the <br>department to any person or be intentionally and without authorization inspected by <br>any present or former commissioner or employee of the Department of Revenue, <br>member of a county board of assessment appeals, property valuation administrator <br>or employee, or any other person. Effective: July 12, 2006 <br>History: Amended 2006 Ky. Acts ch. 251, sec. 2, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 111, effective June 20, 2005. -- Amended 2000 Ky. Acts <br>ch. 503, sec. 1, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 134, sec. 2, <br>effective July 15, 1998. -- Amended 1994 Ky. 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PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/kentucky/2009/131-00/pdf/081.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003e131.081 Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue. The following rules, principles, or requirements shall apply in the administration of all \u003cbr\u003etaxes subject to the jurisdiction of the Department of Revenue. \u003cbr\u003e(1) The department shall develop and implement a Kentucky tax education and information program directed at new taxpayers, taxpayer and industry groups, and \u003cbr\u003edepartment employees to enhance the understanding of and compliance with \u003cbr\u003eKentucky tax laws, including the application of new tax legislation to taxpayer \u003cbr\u003eactivities and areas of recurrent taxpayer noncompliance or inconsistency of \u003cbr\u003eadministration. (2) The department shall publish brief statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of taxpayers and \u003cbr\u003ethe department. These statements shall be provided to taxpayers with the initial \u003cbr\u003enotice of audit; each original notice of tax due; each denial or reduction of a refund \u003cbr\u003eor credit claimed by a taxpayer; each denial, cancellation, or revocation of any \u003cbr\u003elicense, permit, or other required authorization applied for or held by a taxpayer; \u003cbr\u003eand, if practical and appropriate, in informational publications by the department \u003cbr\u003edistributed to the public. (3) Taxpayers shall have the right to be assisted or represented by an attorney, accountant, or other person in any conference, hearing, or other matter before the \u003cbr\u003edepartment. The taxpayer shall be informed of this right prior to conduct of any \u003cbr\u003econference or hearing. (4) The department shall perform audits and conduct conferences and hearings only at reasonable times and places. (5) Taxpayers shall have the right to make audio recordings of any conference with or hearing by the department. The department may make similar audio recordings if \u003cbr\u003eprior written notice is given to the taxpayer or if the taxpayer records the conference \u003cbr\u003eor hearing. The taxpayer shall be entitled to a copy of this department recording or a \u003cbr\u003etranscript as provided in KRS 61.874. (6) If any taxpayer's failure to submit a timely return or payment to the department is due to the taxpayer's reasonable reliance on written advice from the department, the \u003cbr\u003etaxpayer shall be relieved of any penalty or interest with respect thereto, provided \u003cbr\u003ethe taxpayer requested the advice in writing from the department and the specific \u003cbr\u003efacts and circumstances of the activity or transaction were fully described in the \u003cbr\u003etaxpayer's request, the department did not subsequently rescind or modify the advice \u003cbr\u003ein writing, and there were no subsequent changes in applicable laws or regulations \u003cbr\u003eor a final decision of a court which rendered the department's earlier written advice \u003cbr\u003eno longer valid. (7) Taxpayers shall have the right to receive a copy of any audit of the department by the Auditor of Public Accounts relating to the department's compliance with the \u003cbr\u003eprovisions of KRS 131.041 to 131.081. (8) The department shall include with each notice of tax due a clear and concise description of the basis and amount of any tax, penalty, and interest assessed against the taxpayer, and copies of the agent's audit workpapers and the agent's written \u003cbr\u003enarrative setting forth the grounds upon which the assessment is made. Taxpayers \u003cbr\u003eshall be similarly notified regarding the denial or reduction of any refund or credit \u003cbr\u003eclaim filed by a taxpayer. (9) Taxpayers shall have the right to an installment payment agreement for the payment of delinquent taxes, penalties, and interest owed, provided the taxpayer requests the \u003cbr\u003eagreement in writing clearly demonstrating his inability to pay in full and that the \u003cbr\u003eagreement will facilitate collection by the department of the amounts owed. The \u003cbr\u003edepartment may modify or terminate an installment payment agreement if it \u003cbr\u003edetermines the taxpayer has not complied with the terms of the agreement; the \u003cbr\u003etaxpayers' financial condition has sufficiently changed; the taxpayer fails to provide \u003cbr\u003eany requested financial condition update information; the taxpayer gave false or \u003cbr\u003emisleading information in securing the agreement; or the taxpayer fails to timely \u003cbr\u003ereport and pay any other tax due the Commonwealth. The department shall give \u003cbr\u003ewritten notice to the taxpayer at least thirty (30) days prior to modifying or \u003cbr\u003eterminating an installment payment agreement unless the department has reason to \u003cbr\u003ebelieve that collection of the amounts owed will be jeopardized in whole or in part \u003cbr\u003eby delay. (10) The department shall not knowingly authorize, require, or conduct any investigation or surveillance of any person for nontax administration related purposes, except \u003cbr\u003einternal security related investigations involving Department of Revenue personnel. (11) In addition to the circumstances under which an extension of time for filing reports or returns may be granted pursuant to KRS 131.170, taxpayers shall be entitled to \u003cbr\u003ethe same extension of the due date of any comparable Kentucky tax report or return \u003cbr\u003efor which the taxpayer has secured a written extension from the Internal Revenue \u003cbr\u003eService provided the taxpayer notifies the department in writing and provides a \u003cbr\u003ecopy of the extension at the time and in the manner which the department may \u003cbr\u003erequire. (12) The department shall bear the cost or, if paid by the taxpayer, reimburse the taxpayer for recording or bank charges as the direct result of any erroneous lien or \u003cbr\u003elevy by the department, provided the erroneous lien or levy was caused by \u003cbr\u003edepartment error and, prior to issuance of the erroneous lien or levy, the taxpayer \u003cbr\u003etimely responded to all contacts by the department and provided information or \u003cbr\u003edocumentation sufficient to establish his or her position. When the department \u003cbr\u003ereleases any erroneous lien or levy, notice of the fact shall be mailed to the taxpayer \u003cbr\u003eand, if requested by the taxpayer, a copy of the release, together with an \u003cbr\u003eexplanation, shall be mailed to the major credit reporting companies located in the \u003cbr\u003ecounty where it was filed. (13) The department shall not evaluate individual officers or employees on the basis of taxes assessed or collected or impose or suggest tax assessment or collection quotas \u003cbr\u003eor goals. (14) Taxpayers shall have the right to bring an action for damages against the Commonwealth to the Board of Claims for actual and direct monetary damages \u003cbr\u003esustained by the taxpayer as a result of willful, reckless, and intentional disregard by department employees of the rights of taxpayers as set out in KRS 131.041 to \u003cbr\u003e131.081 or in the tax laws administered by the department. In the awarding of \u003cbr\u003edamages pursuant to this subsection, the board shall take into consideration the \u003cbr\u003enegligence or omissions, if any, on the part of the taxpayer which contributed to the \u003cbr\u003edamages. If any proceeding brought by a taxpayer is ruled frivolous by the board, \u003cbr\u003ethe department shall be reimbursed by the taxpayer for its costs in defending the \u003cbr\u003eaction. (15) Taxpayers shall have the right to privacy with regard to the information provided on their Kentucky tax returns and reports, including any attached information or \u003cbr\u003edocuments. Except as provided in KRS 131.190, no information pertaining to the \u003cbr\u003ereturns, reports, or the affairs of a person's business shall be divulged by the \u003cbr\u003edepartment to any person or be intentionally and without authorization inspected by \u003cbr\u003eany present or former commissioner or employee of the Department of Revenue, \u003cbr\u003emember of a county board of assessment appeals, property valuation administrator \u003cbr\u003eor employee, or any other person. Effective: July 12, 2006 \u003cbr\u003eHistory: Amended 2006 Ky. Acts ch. 251, sec. 2, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 111, effective June 20, 2005. -- Amended 2000 Ky. Acts \u003cbr\u003ech. 503, sec. 1, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 134, sec. 2, \u003cbr\u003eeffective July 15, 1998. -- Amended 1994 Ky. 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