KRS 131.595: Procedure exclusive for withholding or transmitting individual income tax

refund.

Except as is necessary in order to comply with exchange of information agreements with

the United States Internal Revenue Service and notwithstanding the provisions of K RS

134.580 and 427.130, no Kentucky individual income tax refund shall be withheld for or

transmitted to any other person, agency, officer, board, commission, corporation,

institution, cabinet, department, or other organization except as provided by KRS 131.560

to 131.595.