State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 560

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131.560 Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims. Notwithstanding the provisions of KRS 44.030 or 131.190, the Department of Revenue <br>shall withhold the Kentucky individual income tax refund otherwise due a taxpayer under <br>KRS Chapter 141 who owes overdue child support or is indebted to any state agency, <br>officer, board, commission, corporation, institution, cabinet, department or other state <br>organization, or any county, city, urban-county government, consolidated local <br>government, or charter county government duly organized in this state, which has <br>complied with the requirements of KRS 131.565. After satisfaction of any undisputed <br>delinquent tax liability due the Department of Revenue from such taxpayer, the tax refund <br>balance so withheld shall, except as provided in KRS 131.565, be transmitted as soon as <br>practicable to the state agency, or the county, city, urban-county government, <br>consolidated local government, or charter county government duly organized in this state, <br>having established a claim therefor. In the case of multiple state agency or any county, <br>city, urban-county government, consolidated local government, or charter county <br>government duly organized in this state claims against the same tax refund, the state <br>agency having the larger pending claim shall have priority after satisfaction of any <br>undisputed delinquent tax liabilities due the Department of Revenue, followed by other <br>state agency claims. After all state agency claims have been satisfied, the claims of any <br>county, city, urban-county government, consolidated local government, or charter county <br>government duly organized in this state shall be satisfied with the larger pending claims <br>satisfied first, and other claims satisfied in descending order. Effective: April 25, 2006 <br>History: Amended 2006 Ky. Acts ch. 252, Pt. XVI, sec. 3, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 147, effective June 20, 2005. -- Amended 1986 <br>Ky. Acts ch. 487, sec. 10, effective July 15, 1986. -- Created 1984 Ky. Acts ch. 405, <br>sec. 7, effective July 13, 1984.