KRS 138.884: Investigative powers of department.

For the purpose of determining the correctness of any return; determining the amount of

tax that should have been paid; determining whether or not the offender should have

made a return or paid tax; or collecting any tax, penalty, or interest under KRS 138 .872

and 138.889, the Department of Revenue may examine, or cause to be examined, any

books, papers, records, or memoranda that may be relevant to making any determinations,

whether the books, papers, records, or memoranda are the property of or in the possession

of the offender or another person. The Department of Revenue may require the attendance

of any person having knowledge or information that may be relevant; compel the

production of books, papers, records, or memoranda by persons required to attend; take

testimony on matters material to the determination; and administer oaths or affirmations.

The Department of Revenue may issue subpoenas which may be served by authorized

agents of the Department of Revenue to compel the attendance of witnesses or the

production of documents, books, papers, records, bank records, and any other writing or

memoranda.