{"data":{"id":"us-ky/krs-134.190","jurisdiction":"us-ky","citation":"KRS 134.190","heading":"Collection of tax from taxpayer about to remove or conceal property --","body":"Payment of delinquent taxes due on property by one holding royalties or\npayments derived therefrom.\n(1) A sheriff who believes, on reasonable grounds, that any person from whom a t ax is\ndue is about to conceal or remove his property from the state, county or taxing\ndistrict shall immediately collect the taxes in the manner provided for the collection\nof taxes, costs and penalties of delinquent taxpayers.\n(2) Anyone holding royalties or payments derived from property shall, if requested by\nthe Department of Revenue, sheriff, or collector, remit payment for delinquent taxes\ndue on that property. However, the amount remitted shall not exceed the total\namount being held. The delinquent t ax payment may be deducted from the royalties\nor payments owed to the property owner. The property tax bill receipt shall be\nevidence of payment and authorization for deduction.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28398","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"b63e0d6ad42de0844c3d9a59c5925d32e5e54d238f7f03e71062081198803cf6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.180","next":"us-ky/krs-134.191"},"notice":"GroundRules: Original legal text. Not legal advice."}