{"data":{"id":"us-ky/krs-131.190","jurisdiction":"us-ky","citation":"KRS 131.190","heading":"Information acquired in tax administration not to be divulged --","body":"Exceptions.\n(1) No present or former commissioner or employee of the department, present or\nformer member of a county board of assessment appeals, present or former property\nvaluation administrator or employee, present or former secretary or employee of the\nFinance and Administration Cabinet, former secretary or employee of the Revenue\nCabinet, or any other person, shall intentionally and without authorization i nspect\nor divulge any information acquired by him or her of the affairs of any person, or\ninformation regarding the tax schedules, returns, or reports required to be filed with\nthe department or other proper officer, or any information produced by a hearin g or\ninvestigation, insofar as the information may have to do with the affairs of the\nperson's business.\n(2) The prohibition established by subsection (1) of this section shall not extend to:\n(a) Information required in prosecutions for making false report s or returns of\nproperty for taxation, or any other infraction of the tax laws;\n(b) Any matter properly entered upon any assessment record, or in any way made\na matter of public record;\n(c) Furnishing any taxpayer or his or her properly authorized agent wi th\ninformation respecting his or her own return;\n(d) Testimony provided by the commissioner or any employee of the department\nin any court, or the introduction as evidence of returns or reports filed with the\ndepartment, in an action for violation of state  or federal tax laws or in any\naction challenging state or federal tax laws;\n(e) Providing an owner of unmined coal, oil or gas reserves, and other mineral or\nenergy resources assessed under KRS 132.820, or owners of surface land\nunder which the unmined mi nerals lie, factual information about the owner's\nproperty derived from third-party returns filed for that owner's property, under\nthe provisions of KRS 132.820, that is used to determine the owner's\nassessment. This information shall be provided to the ow ner on a confidential\nbasis, and the owner shall be subject to the penalties provided in KRS\n131.990(2). The third -party filer shall be given prior notice of any disclosure\nof information to the owner that was provided by the third-party filer;\n(f) Providing to a third -party purchaser pursuant to an order entered in a\nforeclosure action filed in a court of competent jurisdiction, factual\ninformation related to the owner or lessee of coal, oil, gas reserves, or any\nother mineral resources assessed under KRS 132.820. The department may\npromulgate an administrative regulation establishing a fee schedule for the\nprovision of the information described in this paragraph. Any fee imposed\nshall not exceed the greater of the actual cost of providing the information o r\nten dollars ($10);\n(g) Providing information to a licensing agency, the Transportation Cabinet, or\nthe Kentucky Supreme Court under KRS 131.1817, including providing\ninformation to the Kentucky Horse Racing and Gaming Corporation for\ncompliance with licensure requirements under KRS 230.300;\n(h) Statistics of gasoline and special fuels gallonage reported to the department\nunder KRS 138.210 to 138.448;\n(i) Providing any utility gross receipts license tax return information that is\nnecessary to administer the provisions of KRS 160.613 to 160.617 to\napplicable school districts on a confidential basis;\n(j) Providing documents, data, or other information to a third party pursuant to an\norder issued by a court of competent jurisdiction;\n(k) Publishing administrative writings on its official website in accordance with\nKRS 131.020(1)(b); or\n(l) Providing information to the Legislative Research Commission under:\n1. KRS 139.519 for purposes of the sales and use tax refund on building\nmaterials used for disaster recovery;\n2. KRS 141.436 for purposes of the energy efficiency products credits;\n3. KRS 141.437 for purposes of the ENERGY STAR home and the\nENERGY STAR manufactured home credits;\n4. KRS 141.383 for purposes of the film industry incentives;\n5. KRS 154.26-095 for purposes of the Kentucky industrial revitalization\ncredit and the job assessment fees;\n6. KRS 141.068 for purposes of the Kentucky investment fund;\n7. KRS 141.396 for purposes of the angel investor credit;\n8. KRS 141.389 for purposes of the distilled spirits credit;\n9. KRS 141.408 for purposes of the inventory credit;\n10. KRS 141.390 for purposes of the recycling and composting credits;\n11. KRS 141.3841 for purposes of the selling farmer credit;\n12. KRS 141.4231 for purposes of the renewable chemical production\ncredit;\n13. KRS 141.524 for purposes of the Education Opportunity Account\nProgram credit;\n14. KRS 141.398 for purposes of the development area credit;\n15. KRS 139.516 for purposes of the sales and use tax exemptions for the\ncommercial mining of cryptocurrency;\n16. KRS 141.419 for purposes of the decontamination credit;\n17. KRS 141.391 for purposes of the qualified broadband investment credit;\n18. KRS 139.499 for purposes of the sales and use tax exemptions for a\nqualified data center project;\n19. KRS 139.5325 for purposes of the sales and use tax incentive for a\nqualifying attraction;\n20. KRS 139.538 for purposes of the film and motion picture sales ta x\nexemption;\n21. KRS 141.065 for purposes of the hiring of unemployed persons credit;\n22. KRS 141.412 for purposes of the qualified farming operations credit;\n23. KRS 151B.402 for purposes of the High School Equivalency Diploma\nIncentives credit;\n24. KRS 143.022 for purposes of refunds issued for coal transported directly\nto a market outside of the United States, but within North America and\nfor coal transported directly to a market outside of North America;\n25. KRS 141.399 for purposes of the economic development credit;\n26. KRS 141.417 for purposes of the alternative jet fuel producer credit; and\n27. KRS 141.3821 for purposes of the certified mixed -use development\ncredit.\n(3) The commissioner shall make available any information for official use only and on\na confidential basis to the proper officer, agency, board or commission of this state,\nany Kentucky county, any Kentucky city, any other state, or the federal\ngovernment, under reciprocal agreements whereby the department shall receive\nsimilar or useful information in return.\n(4) Access to and inspection of information received from the Internal Revenue Service\nis for department use only, and is restricted to tax administration purposes.\nInformation received from the Internal Revenue Service shall not be made available\nto any other agency of state government, or any county, city, or other state, and\nshall not be inspected intentionally and without authorization by any present\nsecretary or employee of the Finance and Administration Cabinet, commissione r or\nemployee of the department, or any other person.\n(5) Statistics of crude oil as reported to the department under the crude oil excise tax\nrequirements of KRS Chapter 137 and statistics of natural gas production as\nreported to the department under the natural resources severance tax requirements\nof KRS Chapter 143A may be made public by the department by release to the\nEnergy and Environment Cabinet, Department for Natural Resources.\n(6) Notwithstanding any provision of law to the contrary, beginning wi th mine -map\nsubmissions for the 1989 tax year, the department may make public or divulge only\nthose portions of mine maps submitted by taxpayers to the department pursuant to\nKRS Chapter 132 for ad valorem tax purposes that depict the boundaries of mined -\nout parcel areas. These electronic maps shall not be relied upon to determine actual\nboundaries of mined-out parcel areas. Property boundaries contained in mine maps\nrequired under KRS Chapters 350 and 352 shall not be construed to constitute land\nsurveying or boundary surveys as defined by KRS 322.010 and any administrative\nregulations promulgated thereto.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57935","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"8627166de27211298a3aca821d9d8a43f2594cb5188c28c01e59674d5d636c5e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.185","next":"us-ky/krs-131.191"},"notice":"GroundRules: Original legal text. Not legal advice."}