{"data":{"id":"us-ky/krs-138.884","jurisdiction":"us-ky","citation":"KRS 138.884","heading":"Investigative powers of department.","body":"For the purpose of determining the correctness of any return; determining the amount of\ntax that should have been paid; determining whether or not the offender should have\nmade a return or paid tax; or collecting any tax, penalty, or interest under KRS 138 .872\nand 138.889, the Department of Revenue may examine, or cause to be examined, any\nbooks, papers, records, or memoranda that may be relevant to making any determinations,\nwhether the books, papers, records, or memoranda are the property of or in the possession\nof the offender or another person. The Department of Revenue may require the attendance\nof any person having knowledge or information that may be relevant; compel the\nproduction of books, papers, records, or memoranda by persons required to attend;  take\ntestimony on matters material to the determination; and administer oaths or affirmations.\nThe Department of Revenue may issue subpoenas which may be served by authorized\nagents of the Department of Revenue to compel the attendance of witnesses or the\nproduction of documents, books, papers, records, bank records, and any other writing or\nmemoranda.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28828","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"88ee5f3fc31f4df6f516e0f9109de3a638c0f8d116198fe9107bb0f8bc7d05d2","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.882","next":"us-ky/krs-138.885"},"notice":"GroundRules: Original legal text. Not legal advice."}