{"data":{"id":"us-ky/krs-131.595","jurisdiction":"us-ky","citation":"KRS 131.595","heading":"Procedure exclusive for withholding or transmitting individual income tax","body":"refund.\nExcept as is necessary in order to comply with exchange of information agreements with\nthe United States Internal Revenue Service and notwithstanding the provisions of K RS\n134.580 and 427.130, no Kentucky individual income tax refund shall be withheld for or\ntransmitted to any other person, agency, officer, board, commission, corporation,\ninstitution, cabinet, department, or other organization except as provided by KRS 131.560\nto 131.595.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28168","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"e105e0446bc9725a087219801e481ebbb0153898a73389af634011efb3d8d431","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.590","next":"us-ky/krs-131.600"},"notice":"GroundRules: Original legal text. Not legal advice."}