KRS 136.634: Administration by the department.

The department shall administer the provisions of KRS 136.600 to 136.660 and shall

have all of the powers, rights, duties, and authority with respect to the assessment,

collection, refunding, and administration of the taxes levied by this chapter, conferre d

generally upon the department by the Kentucky Revised Statutes, including KRS

Chapters 131, 134, and 135.