{"data":{"id":"us-ky/krs-135.060","jurisdiction":"us-ky","citation":"KRS 135.060","heading":"Action by employees of Department of Revenue for money due state or","body":"taxing district from collecting officer or taxpayer -- Penalty.\n(1) Employees of the Department of Revenue shall, when directed by the\ncommissioner, institute actions in the name of t he state, and in the name of any\ncounty, school or other taxing district, on relation of the commissioner, against any\ndelinquent state, county or district officer or any person to recover taxes or any\nother money due the state or any county, school or other taxing district.\n(2) Employees of the Department of Revenue before instituting or causing to be\ninstituted any action that the commissioner is authorized by law to institute, shall\nfile a copy of same with the commissioner, with a verified statement of the facts\nupon which it is based. No action shall be instituted or caused to be instituted by an\nemployee until it is approved and authorized by the commissioner.\n(3) In all actions brought under subsection (1) of this section in which a judgment is\nrecovered, the party in default shall, in addition to the amount found to be due the\nstate or any county, school or other taxing district, be adjudged to pay a penalty of\ntwenty percent (20%) on the amount due.","path":["KRS Chapter 135"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28473","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"df377cc4bb18e3f0d0dbbe50eff05f53083d39547bea148931665e35f0124f90","source_id":"us-ky","stale":false,"prev":"us-ky/krs-135.050","next":"us-ky/krs-135.070"},"notice":"GroundRules: Original legal text. Not legal advice."}