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- KRS 131.445 · Civil and criminal penalties following amnesty -- Invalidation of amnesty.
- KRS 131.500 · Demand for payment -- Levy upon and sale of property of taxpayer to
- KRS 131.510 · Notice and demand before levy -- Continuous effect of levy -- Prompt
- KRS 131.515 · Delinquent taxes, penalties, interest, and other costs constitute lien in favor
- KRS 131.520 · Surrender of property upon which levy made -- Effect of surrender or
- KRS 131.530 · Right of redemption.
- KRS 131.540 · Release or return of property.
- KRS 131.550 · Assessment against transferee of a fraudulent conveyance made with
- KRS 131.560 · Withholding of individual income tax refund to satisfy certain liabilities --
- KRS 131.565 · Definition of "state agency" -- Establishment of claim by state agency
- KRS 131.570 · Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer
- KRS 131.575 · Apportionment of refund on separate return between spouses.
- KRS 131.580 · Rules and regulations.
- KRS 131.585 · State debt offset account.
- KRS 131.590 · Credit to state debt offset account.
- KRS 131.595 · Procedure exclusive for withholding or transmitting individual income tax
- KRS 131.600 · Definitions for KRS 131.600 to 131.630.
- KRS 131.602 · Tobacco product manufacturer's options to become participating
- KRS 131.604 · Repealed, 2015.
- KRS 131.606 · Legislative findings and purposes.
- KRS 131.608 · 131.608 Annual and quarterly certifications to Attorney General by participating
- KRS 131.610 · Directory of certified tobacco product manufacturers and brand families --
- KRS 131.612 · Prohibition against affixing stamp to cigarettes of tobacco product
- KRS 131.614 · Appointment of agent by nonresident nonparticipating tobacco product
- KRS 131.616 · Submission of documentation by stamping agent.
- KRS 131.618 · Disclosure of records by commissioner and Attorney General -- Authority
- KRS 131.620 · Proof of qualified escrow fund.
- KRS 131.622 · When cigarettes deemed contraband -- Seizure and destruction --
- KRS 131.624 · Appeal of exclusion from directory -- Authority for administrative
- KRS 131.626 · State entitled to recover costs of enforcement action -- Tobacco control
- KRS 131.628 · Severability of provisions.
- KRS 131.630 · Revocation or suspension of distributor's or stamping agent's license --
- KRS 131.650 · List of taxpayers owing delinquent taxes or fees.
- KRS 131.652 · Taxes and fees subject to publication.
- KRS 131.654 · Notice to delinquent taxpayer before publication of name.
- KRS 131.656 · Method of publication of list -- Contents.
- KRS 131.658 · Removal of name from list of delinquent taxpayers.
- KRS 131.660 · Rights of taxpayer whose name is erroneously published.
- KRS 131.670 · Definitions for KRS 131.670 to 131.676.
- KRS 131.672 · Collection of delinquent taxes or debts -- Financial institution data match
- KRS 131.674 · Financial institutions to provide department with identifying information
- KRS 131.676 · Provision of identifying or asset information not to be disclosed to
- KRS 131.990 · Penalties.
- KRS 132.010 · Definitions for chapter.
- KRS 132.011 · Repealed, 1992.
- KRS 132.012 · "Abandoned urban property" defined -- Classification as real property for
- KRS 132.015 · List of real property additions and deletions to tax rolls to be maintained
- KRS 132.017 · Recall petition -- Requirements and procedures -- Reconsideration --
- KRS 132.018 · Reduction of tax rate on personal property.
- KRS 132.020 · State ad valorem taxes.
- KRS 132.0225 · Deadline for establishing final tax rate -- Exemption -- Procedure if
- KRS 132.023 · Limits for special purpose governmental entities -- Procedure for
- KRS 132.024 · Limits for special purpose governmental entities on personal property tax
- KRS 132.025 · Cumulative increase for 1982 -83 only by taxing district -- Limit -- Public
- KRS 132.027 · City and urban -county government tax rate limitation -- Levy exceeding
- KRS 132.028 · Rate on business inventories levied by a city or urban-county government -
- KRS 132.029 · Limits for city and urban -county government on personal property tax
- KRS 132.0291 · Repealed, 1990.
- KRS 132.030 · Financial institution deposit tax.
- KRS 132.040 · Financial institutions to report and pay tax -- Lien.
- KRS 132.043 · Repealed, effective January 1, 2006.
- KRS 132.047 · Repealed, effective January 1, 2006.
- KRS 132.050 · Repealed, effective January 1, 2006.
- KRS 132.060 · Repealed, effective January 1, 2006.
- KRS 132.070 · Repealed, effective January 1, 2006.
- KRS 132.080 · Repealed, effective January 1, 2006.
- KRS 132.090 · Repealed, effective January 1, 2006.
- KRS 132.095 · Repealed, 2000.
- KRS 132.096 · Exemption from state and local ad valorem tax of various classes of
- KRS 132.097 · Exemption from state ad valorem tax of personal property held for
- KRS 132.098 · Repealed, 2023.
- KRS 132.099 · Local taxation of personal property held for shipment out of state --
- KRS 132.100 · Referendum on act classifying property for taxation -- Petition.
- KRS 132.110 · Certification of petition for referendum -- Publication of act.
- KRS 132.120 · Certification of question -- Vote on referendum -- Certification and
- KRS 132.130 · Distilled spirits in bonded warehouses to be reported by proprietor or
- KRS 132.140 · Assessment of distilled spirits by department -- Maximum tax rate on
- KRS 132.150 · Valuation of distilled spirits certified to county clerks -- Local tax rate.
- KRS 132.160 · Taxes on distilled spirits and spirits on which federal taxes not paid, when
- KRS 132.170 · Repealed, 1966.
- KRS 132.180 · Liability for distilled spirits tax.
- KRS 132.185 · Repealed, 1966.
- KRS 132.190 · Property subject to taxation -- Situs.
- KRS 132.191 · Valid valuation methods -- Minimum applicable appraisal standards --
- KRS 132.192 · Repealed, 2023.
- KRS 132.193 · Assessment of possessory interests in tax -exempt personal property --
- KRS 132.195 · Assessment of possessory interest in tax-exempt real or personal property -
- KRS 132.200 · Property subject to state tax only.
- KRS 132.202 · Tax on municipal solid waste disposal facility's real and tangible personal
- KRS 132.203 · Repealed, 1992.
- KRS 132.205 · Repealed, 2023.
- KRS 132.208 · Repealed, 2023.
- KRS 132.210 · Repealed, 2023.
- KRS 132.212 · Veteran service organization qualifying as institution of public charity --
- KRS 132.215 · Repealed, effective January 1, 2006.
- KRS 132.216 · Repealed, effective January 1, 2006.
- KRS 132.220 · Assessment dates -- Listing -- Owner -- Liability -- Exemptions, listing,
- KRS 132.225 · Repealed, 1980.
- KRS 132.227 · Situs of vehicle.
- KRS 132.230 · Information to be given in listing property for taxation -- Correction of