{"data":{"id":"us-ky/krs-12.220","jurisdiction":"us-ky","citation":"KRS 12.220","heading":"Authority and duties of employed attorneys -- Tax collection -- Written","body":"opinions.\n(1) Any attorney or attorneys employed pursuant to the provisions of KRS 12.210 shall\nhave authority to appear as the attorney for and to represent the department in the\ntrial and argument of any cases and proceedings in any and all courts, and before\nboards, governmental agencies and tribunals in or out of this Commonwealth\nwhenever such department or any officer or employee thereof is a party in interest\nor the official rights, powers or duties of the department or of any officer or\nemployee thereof are directly or indirectly affected.\n(2) Such attorney or attorneys may institute and prosecute any suits, motions, actions\nand proceedings necessary to cause the assessment o f property, the collection of\ntaxes, and the payment of all claims, accounts, demands and judgments of the\nCommonwealth, for the assessment or collection of which the department may be\ncharged by law, and to take all necessary steps by suit, motion, action  or otherwise\nto collect or cause to be collected and paid into the State Treasury all such claims,\ndemands, accounts and judgments. Any attorney or attorneys so employed shall\nattend to any litigation and legal business within and without the state, requi red of\nhim or them by the terms of his or their employment; and also any litigation or legal\nbusiness that any officer or employee of such department may have in connection\nwith or growing out of his official duties or the official duties of the department ;\nand he or they, upon the written request of any executive or ministerial officer of the\ndepartment, shall give such department or officer his written opinion as to the duties\nof such officer and shall prepare proper drafts of all instruments of writing a nd\nperform such other legal services pertaining to the functions of the department as\nmay be provided by the terms of employment.","path":["KRS Chapter 12"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=656","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:48:29Z","sha256":"e567c9e58c71774c3b0ecf111fab8392b9249455bc33bb630fe8cbbcf9b9211a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-12.216","next":"us-ky/krs-12.230"},"notice":"GroundRules: Original legal text. Not legal advice."}