{"data":{"id":"us-ky/krs-131.030","jurisdiction":"us-ky","citation":"KRS 131.030","heading":"Functions of department -- Settlement of tax cases -- Collection of debts","body":"referred under KRS 45.237 and 45.241.\n(1) The Department of Revenue shall exercise all administrative functions of the state\nin relation to:\n(a) The state revenue and tax laws;\n(b) The publishing of administrative writings, tax forms, and instructions to those\ntax forms on its official website;\n(c) The licensing and registering of motor vehicles;\n(d) The equalization of tax assessments;\n(e) The assessment of public utilities and public service corporations for taxes;\n(f) The assessment of franchises;\n(g) The supervision of tax collections; and\n(h) The enforcement of revenue and tax laws, either directly or through\nsupervision of tax administration activity in other dep artments to which the\ndepartment may commit administration of certain taxes.\n(2) The department shall have all the powers and duties with reference to assessment or\nequalization of the assessment of property heretofore exercised or performed by any\nstate board or commission.\n(3) The department shall have all the powers and duties necessary to consider and settle\ntax cases under KRS 131.110 and refund claims made under KRS 134.580. The\ndepartment is encouraged to settle controversies on a fair and equitable basis and\nshall be autho rized to settle tax controversies based on the hazards of litigation\napplicable to them.\n(4) The department shall have all the powers and duties necessary to collect any debts\nowed to the Commonwealth, or any local government of the Commonwealth, that\nare referred to the department by an organizational unit or administrative body in\nthe executive branch of state government, as defined in KRS 12.010, the Court of\nJustice in the judicial branch of state government, and any local government, under\nKRS 45.237 and 45.241.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55410","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:21Z","sha256":"93b2e72c8312af25816da133fc5b62e1b8933a9c1ac803271d4ea6a5b870fa88","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.025","next":"us-ky/krs-131.032"},"notice":"GroundRules: Original legal text. Not legal advice."}