{"data":{"id":"us-ky/krs-138.882","jurisdiction":"us-ky","citation":"KRS 138.882","heading":"Assessments deemed prima facie valid -- Collection.","body":"(1) The tax, penalty, and interest assessed by the Department of Revenue pursuant to\nKRS 138.872 and 138.889 shall be deemed prima facie valid and correctly\ndetermined and assessed. The burden shall be upon the taxpayer in any judicial or\nadministrative proceeding in this state to show their incorrectness or invalidity.\n(2) The collection provisions of KRS 131.500, and any other remedy provided by the\nlaws of the Commonwealth for collection of a tax administered by the Department\nof Revenue, shall apply with re spect to the collection of the tax, penalty, and\ninterest imposed by KRS 138.872 and 138.889, but it shall not be necessary for the\nDepartment of Revenue to await the expiration of the times specified in KRS\n131.500 to levy upon and sell any property or ri ghts to property found within the\nCommonwealth belonging to the offender failing to pay the tax, penalty, or interest\ndue pursuant to KRS 138.872 and 138.889.\n(3) No person shall bring an action in any court to restrain or delay the assessment or\ncollection of any tax, penalty, or interest imposed by KRS 138.872 and 138.889.\n(4) Notwithstanding any provision of KRS 138.870 to 138.889, or any other provision\nof law, collection of any tax, penalty, or interest under KRS 138.872 and 138.889 or\nimposition of an y revenue liens arising as a result of KRS 138.880 shall not\ninterfere with any forfeiture of money or any other type or kind of property under\nthe drug forfeiture laws of this state, or with any distribution of property or funds\nunder the drug forfeiture laws of this state. Regardless of the order in which\nproceedings are begun, forfeiture of money or any other type or kind of property and\ndistribution of property and funds under the drug forfeiture laws of this state shall\ntake precedence over any proceed ings to collect the tax, penalty, or interest due\npursuant to KRS 138.872 and 138.889.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28827","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"9bd0655c3031c95dfdab75821bf3000b22582ace08a4d0fa65864f976c8a06f4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.880","next":"us-ky/krs-138.884"},"notice":"GroundRules: Original legal text. Not legal advice."}