KRS 138.882: Assessments deemed prima facie valid -- Collection.

(1) The tax, penalty, and interest assessed by the Department of Revenue pursuant to

KRS 138.872 and 138.889 shall be deemed prima facie valid and correctly

determined and assessed. The burden shall be upon the taxpayer in any judicial or

administrative proceeding in this state to show their incorrectness or invalidity.

(2) The collection provisions of KRS 131.500, and any other remedy provided by the

laws of the Commonwealth for collection of a tax administered by the Department

of Revenue, shall apply with re spect to the collection of the tax, penalty, and

interest imposed by KRS 138.872 and 138.889, but it shall not be necessary for the

Department of Revenue to await the expiration of the times specified in KRS

131.500 to levy upon and sell any property or ri ghts to property found within the

Commonwealth belonging to the offender failing to pay the tax, penalty, or interest

due pursuant to KRS 138.872 and 138.889.

(3) No person shall bring an action in any court to restrain or delay the assessment or

collection of any tax, penalty, or interest imposed by KRS 138.872 and 138.889.

(4) Notwithstanding any provision of KRS 138.870 to 138.889, or any other provision

of law, collection of any tax, penalty, or interest under KRS 138.872 and 138.889 or

imposition of an y revenue liens arising as a result of KRS 138.880 shall not

interfere with any forfeiture of money or any other type or kind of property under

the drug forfeiture laws of this state, or with any distribution of property or funds

under the drug forfeiture laws of this state. Regardless of the order in which

proceedings are begun, forfeiture of money or any other type or kind of property and

distribution of property and funds under the drug forfeiture laws of this state shall

take precedence over any proceed ings to collect the tax, penalty, or interest due

pursuant to KRS 138.872 and 138.889.