{"data":{"id":"us-ky/krs-452.505","jurisdiction":"us-ky","citation":"KRS 452.505","heading":"Revenue and fiscal cases.","body":"The following actions may be brought in the Franklin Circuit Court, or in the Franklin\nDistrict Court, or in any other Circuit Court or District Court having venue:\n(1) Actions to collect the revenue and all other claims, demands and penalties due the\nCommonwealth, or to have satisfaction made of judgments in favor of the\nCommonwealth, except those actions which are prosecuted by an appeal to the\nBoard of Tax Appeals under the provisions of KRS 49.220 and 131.110;\n(2) Actions against persons required to col lect money due the Commonwealth, to pay\nmoney into the State Treasury, or to do any other act connected with the payment of\nmoney into the State Treasury after it has been collected, and against the sureties,\nheirs, devisees or representatives of such persons;\n(3) Actions to surcharge and correct fee bills, accounts, and settlements, with their\ndebits and credits, and all claims against the Treasury allowed and approved by any\ncourt in the Commonwealth to any person;\n(4) Actions to recover any fraudulent, e rroneous or illegal account, fee bill, charge,\ncredit or claim approved and allowed or paid out of the Treasury to any person; and\n(5) The defendant in any action brought in Franklin Circuit Court or Franklin District\nCourt under the provisions of subsecti on (1) of this section for the collection of\ntaxes assessed under KRS Chapter 141 shall at any time prior to the submission for\njudgment upon proper motion have a change of venue to the county in which he\nresides or his principal office or place of busines s is located at no cost to the\ndefendant in Franklin Circuit Court or Franklin District Court.","path":["KRS Chapter 452"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51527","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:57Z","sha256":"bb01beed2e3d41f3d15bfb0f5e56073bba8e3326e031a1e1effb6af789e89a94","source_id":"us-ky","stale":false,"prev":"us-ky/krs-452.500","next":"us-ky/krs-452.510"},"notice":"GroundRules: Original legal text. Not legal advice."}