{"data":{"id":"us-ky/krs-138.727","jurisdiction":"us-ky","citation":"KRS 138.727","heading":"Coordination between Department of Vehicle Regulation and Department","body":"of Revenue.\n(1) Nothing in KRS 138.655 to 138.725 shall deny the right of the Department of\nRevenue to make audits of a taxpayer's records and accounts, even though the same\ntaxpayer may be or should be a motor carrier and subject to investigation by the\nDepartment of Vehicle Regulation.\n(2) The Department of Vehicle Regulation shall, upon request of the Department of\nRevenue, furnish the Department of Revenue any information which it  may have in\nits records with regard to the administration of KRS 138.655 to 138.725.\n(3) The Department of Vehicle Regulation shall not make any refunds to any person or\ncompany without inquiring of the Department of Revenue as to the person or\ncompany being indebted to the Commonwealth of Kentucky by reason of any tax\nliability, and no refunds shall be made if such person or company is indebted in any\nfashion to the Commonwealth of Kentucky.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28809","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:30Z","sha256":"661aa12f89b79cea32c999f3b939692954d40f47279b51a500895e4217777742","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.725","next":"us-ky/krs-138.729"},"notice":"GroundRules: Original legal text. Not legal advice."}