State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 210

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131.210 Investigation of officers' accounts. Any field agent, accountant or attorney, when authorized in writing by the commissioner <br>of revenue, may investigate the accounts, books and records of all officers whose duty it <br>is to receive or collect money due the state, county, school district or other taxing district, <br>and report to the commissioner all delinquent officers and the amounts collected by them <br>which they have failed to pay into the State Treasury, or into the treasury of the county, <br>school district or other taxing district. Every such field agent, accountant or attorney shall <br>report to the fiscal court of the county all delinquent officers and the amounts owing by <br>them to the county and all amounts which such officers should have collected and which <br>they failed to collect, and the person owing same. Every field agent, accountant or <br>attorney shall report all excessive charges made by such officers, and shall report all <br>officers who have received or retained a greater sum for their services or the services of <br>their deputies than is allowed by law. Every field agent, accountant or attorney shall <br>report all other facts by which any taxing authority is being unlawfully deprived of any <br>money, and any other facts that he deems important touching the interest of any taxing <br>authority, or of which the commissioner of revenue, county attorney, county <br>judge/executive or fiscal court may require information. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 131, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>sec. 4262.