{"data":{"id":"us-ky/krs-131.560","jurisdiction":"us-ky","citation":"KRS 131.560","heading":"Withholding of individual income tax refund to satisfy certain liabilities --","body":"Priority of claims.\nNotwithstanding the provisions of KRS 44.030 or 131.190, the Department of Revenue\nshall withhold the Kentucky individual income tax refund otherwise due  a taxpayer under\nKRS Chapter 141 who owes overdue child support or is indebted to any state agency,\nofficer, board, commission, corporation, institution, cabinet, department or other state\norganization, or any county, city, urban -county government, consol idated local\ngovernment, or charter county government duly organized in this state, which has\ncomplied with the requirements of KRS 131.565. After satisfaction of any undisputed\ndelinquent tax liability due the Department of Revenue from such taxpayer, the tax refund\nbalance so withheld shall, except as provided in KRS 131.565, be transmitted as soon as\npracticable to the state agency, or the county, city, urban -county government,\nconsolidated local government, or charter county government duly organized in this state,\nhaving established a claim therefor. In the case of multiple state agency or any county,\ncity, urban -county government, consolidated local government, or charter county\ngovernment duly organized in this state claims against the same tax refund , the state\nagency having the larger pending claim shall have priority after satisfaction of any\nundisputed delinquent tax liabilities due the Department of Revenue, followed by other\nstate agency claims. After all state agency claims have been satisfied, the claims of any\ncounty, city, urban-county government, consolidated local government, or charter county\ngovernment duly organized in this state shall be satisfied with the larger pending claims\nsatisfied first, and other claims satisfied in descending order.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28161","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"3f1076f5a39700349225f7795c8251ee34e83cf451aa79914757ccce3957890f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.550","next":"us-ky/krs-131.565"},"notice":"GroundRules: Original legal text. Not legal advice."}