KRS 452.505: Revenue and fiscal cases.

The following actions may be brought in the Franklin Circuit Court, or in the Franklin

District Court, or in any other Circuit Court or District Court having venue:

(1) Actions to collect the revenue and all other claims, demands and penalties due the

Commonwealth, or to have satisfaction made of judgments in favor of the

Commonwealth, except those actions which are prosecuted by an appeal to the

Board of Tax Appeals under the provisions of KRS 49.220 and 131.110;

(2) Actions against persons required to col lect money due the Commonwealth, to pay

money into the State Treasury, or to do any other act connected with the payment of

money into the State Treasury after it has been collected, and against the sureties,

heirs, devisees or representatives of such persons;

(3) Actions to surcharge and correct fee bills, accounts, and settlements, with their

debits and credits, and all claims against the Treasury allowed and approved by any

court in the Commonwealth to any person;

(4) Actions to recover any fraudulent, e rroneous or illegal account, fee bill, charge,

credit or claim approved and allowed or paid out of the Treasury to any person; and

(5) The defendant in any action brought in Franklin Circuit Court or Franklin District

Court under the provisions of subsecti on (1) of this section for the collection of

taxes assessed under KRS Chapter 141 shall at any time prior to the submission for

judgment upon proper motion have a change of venue to the county in which he

resides or his principal office or place of busines s is located at no cost to the

defendant in Franklin Circuit Court or Franklin District Court.