131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241

131.030 Functions of department -- Settlement of tax cases -- Collection of debts

referred under KRS 45.237 and 45.241.

(1) The Department of Revenue shall exercise all administrative functions of the state

in relation to:

(a) The state revenue and tax laws;

(b) The publishing of administrative writings, tax forms, and instructions to those

tax forms on its official website;

(c) The licensing and registering of motor vehicles;

(d) The equalization of tax assessments;

(e) The assessment of public utilities and public service corporations for taxes;

(f) The assessment of franchises;

(g) The supervision of tax collections; and

(h) The enforcement of revenue and tax laws, either directly or through

supervision of tax administration activity in other departments to which the

department may commit administration of certain taxes.

(2) The department shall have all the powers and duties with reference to assessment or

equalization of the assessment of property heretofore exercised or performed by any

state board or commission.

(3) The department shall have all the powers and duties necessary to consider and settle

tax cases under KRS 131.110 and refund claims made under KRS 134.580. The

department is encouraged to settle controversies on a fair and equitable basis and

shall be authorized to settle tax controversies based on the hazards of litigation

applicable to them.

(4) The department shall have all the powers and duties necessary to collect any debts

owed to the Commonwealth, or any local government of the Commonwealth, that

are referred to the department by an organizational unit or administrative body in

the executive branch of state government, as defined in KRS 12.010, the Court of

Justice in the judicial branch of state government, and any local government, under

KRS 45.237 and 45.241.