{"data":{"id":"us-ky/krs-131.210","jurisdiction":"us-ky","citation":"KRS 131.210","heading":"Investigation of officers' accounts.","body":"Any field agent, accountant or attorney, when authorized in writing by the commissioner\nof revenue, may investigate the accounts, books and records of all officers whose duty it\nis to receive or collect money due the state, county, school district or other  taxing district,\nand report to the commissioner all delinquent officers and the amounts collected by them\nwhich they have failed to pay into the State Treasury, or into the treasury of the county,\nschool district or other taxing district. Every such field agent, accountant or attorney shall\nreport to the fiscal court of the county all delinquent officers and the amounts owing by\nthem to the county and all amounts which such officers should have collected and which\nthey failed to collect, and the person owi ng same. Every field agent, accountant or\nattorney shall report all excessive charges made by such officers, and shall report all\nofficers who have received or retained a greater sum for their services or the services of\ntheir deputies than is allowed by l aw. Every field agent, accountant or attorney shall\nreport all other facts by which any taxing authority is being unlawfully deprived of any\nmoney, and any other facts that he deems important touching the interest of any taxing\nauthority, or of which the c ommissioner of revenue, county attorney, county\njudge/executive or fiscal court may require information.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28127","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"d5a2a44a8c45a4ba9de729bfc32485ba2350b2e09ab1d5c6c0c4e8c77fa40d05","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.207","next":"us-ky/krs-131.220"},"notice":"GroundRules: Original legal text. Not legal advice."}