{"data":{"id":"us-ky/krs-142.347","jurisdiction":"us-ky","citation":"KRS 142.347","heading":"Administration by Department of Revenue.","body":"(1) Except when the health and family services secretary has been granted specific\nauthority in KRS 142.301 to 142.363, the department shall administer the\nprovisions of KRS 142.301 to 142.363, and shall have all of the powers, rights,\nduties, and authority wi th respect to the assessment, collection, refunding, and\nadministration of the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311,\n142.314, 142.315, 142.316, 142.361, and 142.363 conferred generally by the\nKentucky Revised Statutes including KRS Chapters 131, 134, and 135.\n(2) The Cabinet for Health and Family Services shall be responsible for compliance\nwith all federal reporting requirements regarding the taxes imposed by KRS\n142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and\n142.363.\n(3) The Cabinet for Health and Family Services shall fully cooperate with the\ndepartment and shall provide the department with any information requested to\ncarry out the provisions of KRS 142.301 to 142.363.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29220","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"b269bfbde34ff5f87d623874cb6e50c9a58808fa8404ca1d97674d4b105b04f5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.343","next":"us-ky/krs-142.351"},"notice":"GroundRules: Original legal text. Not legal advice."}