KRS 143A.040: Department of Revenue to administer tax.

The Department of Revenue shall administer the provisions of this chapter and shall have

all the powers, rights, duties and authority with respect to rules and regulations,

collection, refunding and administration of the taxes levied by KRS 143A.020 confer red

generally on it by the Kentucky Revised Statutes, including KRS Chapters 131, 134 and

135.