KRS 12.220: Authority and duties of employed attorneys -- Tax collection -- Written

opinions.

(1) Any attorney or attorneys employed pursuant to the provisions of KRS 12.210 shall

have authority to appear as the attorney for and to represent the department in the

trial and argument of any cases and proceedings in any and all courts, and before

boards, governmental agencies and tribunals in or out of this Commonwealth

whenever such department or any officer or employee thereof is a party in interest

or the official rights, powers or duties of the department or of any officer or

employee thereof are directly or indirectly affected.

(2) Such attorney or attorneys may institute and prosecute any suits, motions, actions

and proceedings necessary to cause the assessment o f property, the collection of

taxes, and the payment of all claims, accounts, demands and judgments of the

Commonwealth, for the assessment or collection of which the department may be

charged by law, and to take all necessary steps by suit, motion, action or otherwise

to collect or cause to be collected and paid into the State Treasury all such claims,

demands, accounts and judgments. Any attorney or attorneys so employed shall

attend to any litigation and legal business within and without the state, requi red of

him or them by the terms of his or their employment; and also any litigation or legal

business that any officer or employee of such department may have in connection

with or growing out of his official duties or the official duties of the department ;

and he or they, upon the written request of any executive or ministerial officer of the

department, shall give such department or officer his written opinion as to the duties

of such officer and shall prepare proper drafts of all instruments of writing a nd

perform such other legal services pertaining to the functions of the department as

may be provided by the terms of employment.