State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 030

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131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.241. (1) The Department of Revenue shall exercise all administrative functions of the state in relation to the state revenue and tax laws, the licensing and registering of motor <br>vehicles, the equalization of tax assessments, the assessment of public utilities and <br>public service corporations for taxes, the assessment of franchises, the supervision <br>of tax collections, and the enforcement of revenue and tax laws, either directly or <br>through supervision of tax administration activity in other departments to which the <br>Department of Revenue may commit administration of certain taxes. (2) The Department of Revenue shall have all the powers and duties with reference to assessment or equalization of the assessment of property heretofore exercised or <br>performed by any state board or commission. (3) The Department of Revenue shall have all the powers and duties necessary to consider and settle tax cases under KRS 131.110 and refund claims made under <br>KRS 134.580. The Department of Revenue is encouraged to settle controversies on <br>a fair and equitable basis and shall be authorized to settle tax controversies based on <br>the hazards of litigation applicable to them. (4) The Department of Revenue shall have all the powers and duties necessary to collect any debts owed to the Commonwealth that are referred to the department by <br>an organizational unit or administrative body in the executive branch of state <br>government, as defined in KRS 12.010, and by the Court of Justice in the judicial <br>branch of state government under KRS 45.241. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 108, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 118, sec. 3, effective July 13, 2004. -- Amended 1992 Ky. Acts <br>ch. 361, sec. 2, effective July 14, 1992. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, <br>effective October 1, 1942, from Ky. Stat. secs. 4114h-2, 4149b-12, 4202a-31, 4223b-<br>10, 4224a-5, 4224c-3, 4257b-1, 4281a-33, 4281a-40, 4281b-23, 4281c-20, 4281e-9, <br>4281f-5, 4281f-27, 4281g-13, 4281h-12, 4281i-6, 4281j-4, 4618-30, 4618-91.