{"data":{"id":"us-ky/krs-135.050","jurisdiction":"us-ky","citation":"KRS 135.050","heading":"Action by Department of Revenue to ascertain and collect taxes --","body":"Injunction -- Attachment and garnishment.\n(1) The commissioner of revenue shall prosecute diligently the collection of all license\nfees, omitted license, inheritance, estate, income, ex cise or franchise taxes,\njudgments or other moneys, claims or demands due the state from any person.\n(2) The Department of Revenue may institute legal proceedings to ascertain the amount\nof tax due under any statute imposing a license, excise or income tax  in favor of the\nstate, and to enforce the collection of the amount due and the penalties and interest\nthereon, and, in the case of a license or excise tax, to enjoin the operation of the\nbusiness of the delinquent until the tax is paid.\n(3) The Department of Revenue may, at or after the commencement of an action under\nsubsection (2) of this section to collect the amount of license, excise or income tax\ndue and the penalties and interest thereon, have an attachment against the property\nof the person liable for the tax or a garnishment of his debtors, without the\nexecution of a bond.","path":["KRS Chapter 135"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28472","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"2faf1e6d24fbeac1ef887605cfb7199570dc79006e1bec8372ab6a086b5c9c0a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-135.040","next":"us-ky/krs-135.060"},"notice":"GroundRules: Original legal text. Not legal advice."}