{"data":{"id":"us-ky/krs-131.575","jurisdiction":"us-ky","citation":"KRS 131.575","heading":"Apportionment of refund on separate return between spouses.","body":"(1) Any individual income tax refund determined as a consequence of taxpayers filing\nseparate returns on a combined Kentucky individual income tax form may be\napportioned by the Department of Revenue between the spouses based on the ratio\nof the adjusted gross incomes of each spouse to the total adjusted gross income. The\namount of the refund computed to be due the spouse who is not indebted to the\nclaimant agency shall be refunded by the Department of Revenue to such spouse. In\nthe event such refunded amount h as been transmitted to the claimant agency, the\nDepartment of Revenue shall recover such amount from the claimant agency as\nprovided in KRS 131.570(4).\n(2) Any individual income tax refund determined as a consequence of taxpayers filing a\njoint Kentucky individual income tax return shall be deemed as coupled together in\ninterest or liability and shall be subject to transfer to a claimant agency in its\nentirety.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28164","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"60b22cce869c8af265d195d92ea619fb8bfb69fbe66b48b68a55b866450c947c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.570","next":"us-ky/krs-131.580"},"notice":"GroundRules: Original legal text. Not legal advice."}