State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 575

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131.575 Apportionment of refund on separate return between spouses. (1) Any individual income tax refund determined as a consequence of taxpayers filing separate returns on a combined Kentucky individual income tax form may be <br>apportioned by the Department of Revenue between the spouses based on the ratio <br>of the adjusted gross incomes of each spouse to the total adjusted gross income. The <br>amount of the refund computed to be due the spouse who is not indebted to the <br>claimant agency shall be refunded by the Department of Revenue to such spouse. In <br>the event such refunded amount has been transmitted to the claimant agency, the <br>Department of Revenue shall recover such amount from the claimant agency as <br>provided in KRS 131.570(4). (2) Any individual income tax refund determined as a consequence of taxpayers filing a joint Kentucky individual income tax return shall be deemed as coupled together in <br>interest or liability and shall be subject to transfer to a claimant agency in its <br>entirety. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 150, effective June 20, 2005. -- Created 1984 Ky. Acts ch. 405, sec. 10, effective July 13, 1984.