{"data":{"id":"us-ky/krs-143.040","jurisdiction":"us-ky","citation":"KRS 143.040","heading":"Administration by Department of Revenue.","body":"The Department of Revenue shall administer the provisions of this chapter and shall,\nsubject to the provisions of KRS 143.090, have all the powers, rights, duties, and\nauthority with respect to promulgation of rules and regulations, assessment, collection,\nrefunding and administration of the taxes levied by this chapter conferred generally on it\nby the Kentucky Revised Statutes including Chapters 131, 134, and 135 of such statutes.","path":["KRS Chapter 143"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29241","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"ca307c75847e11779bac4a434b21063966d28d2854de8034c2e3f56cc7d6cc8a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143.037","next":"us-ky/krs-143.050"},"notice":"GroundRules: Original legal text. Not legal advice."}