KRS § 131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241.
AI-assisted research summary: The Department of Revenue must carry out the state’s tax administration functions, including tax laws, forms and instructions, vehicle registration, assessment, tax collection, enforcement, settling tax cases and refund claims, and collecting referred debts.
131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241. (1) The Department of Revenue shall exercise all administrative functions of the state in relation to: (a) The state revenue and tax laws; (b) The publishing of administrative writings, tax forms, and instructions to those tax forms on its official website; (c) The licensing and registering of motor vehicles; (d) The equalization of tax assessments; (e) The assessment of public utilities and public service corporations for taxes; (f) The assessment of franchises; (g) The supervision of tax collections; and (h) The enforcement of revenue and tax laws, either directly or through supervision of tax administration activity in other departments to which the department may commit administration of certain taxes. (2) The department shall have all the powers and duties with reference to assessment or equalization of the assessment of property heretofore exercised or performed by any state board or commission. (3) The department shall have all the powers and duties necessary to consider and settle tax cases under KRS 131.110 and refund claims made under KRS 134.580. The department is encouraged to settle controversies on a fair and equitable basis and shall be authorized to settle tax controversies based on the hazards of litigation applicable to them. (4) The department shall have all the powers and duties necessary to collect any debts owed to the Commonwealth, or any local government of the Commonwealth, that are referred to the department by an organizational unit or administrative body in the executive branch of state government, as defined in KRS 12.010, the Court of Justice in the judicial branch of state government, and any local government, under KRS 45.237 and 45.241. Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 24, effective July 15, 2024. -- Amended 2013 Ky. Acts ch. 88, sec. 6, effective June 25, 2013. -- 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 ch. 361, sec. 2, effective July 14, 1992. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4114h-2, 4149b-12, 4202a-31, 4223b-10, 4224a-5, 4224c-3, 4257b-1, 4281a-33, 4281a-40, 4281b-23, 4281c-20, 4281e-9, 4281f-5, 4281f-27, 4281g-13, 4281h-12, 4281i-6, 4281j-4, 4618-30, 4618-91.