KRS 142.347: Administration by Department of Revenue.

(1) Except when the health and family services secretary has been granted specific

authority in KRS 142.301 to 142.363, the department shall administer the

provisions of KRS 142.301 to 142.363, and shall have all of the powers, rights,

duties, and authority wi th respect to the assessment, collection, refunding, and

administration of the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311,

142.314, 142.315, 142.316, 142.361, and 142.363 conferred generally by the

Kentucky Revised Statutes including KRS Chapters 131, 134, and 135.

(2) The Cabinet for Health and Family Services shall be responsible for compliance

with all federal reporting requirements regarding the taxes imposed by KRS

142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and

142.363.

(3) The Cabinet for Health and Family Services shall fully cooperate with the

department and shall provide the department with any information requested to

carry out the provisions of KRS 142.301 to 142.363.