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

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.030

## Section

- **Citation:** KRS § 131.030
- **Heading:** 131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 131 / Section 131.030

## Text

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.

## Nearby sections

- [KRS § 131.010 131.010 Definitions for chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.010.md)
- [KRS § 131.020 131.020 Major organizational units of the Department of Revenue -- Functions and duties](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.020.md)
- [KRS § 131.030 131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.030.md)
- [KRS § 131.032 131.032 Criminal background investigation required for department's employees with access to or use of federal tax information](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.032.md)
- [KRS § 131.041 131.041 Short title](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.041.md)
- [KRS § 131.051 131.051 "Taxpayer representative" defined for KRS 131.041 to 131.081](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.051.md)
- [KRS § 131.061 131.061 KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.061.md)
- [KRS § 131.081 131.081 Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.081.md)
- [KRS § 131.083 131.083 Division of Taxpayer Ombudsman -- Duties -- Annual reports](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.083.md)
- [KRS § 131.110 131.110 Protest of assessment by Department of Revenue -- Review -- Appeal](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.110.md)
- [KRS § 131.130 131.130 General powers and duties of department -- Prosecution duties](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.130.md)
- [KRS § 131.131 131.131 Department to publish forms and instructions without promulgation of administrative regulation](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.131.md)
- [KRS § 131.132 131.132 Annual report by department on tax law changes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.132.md)
- [KRS § 131.135 131.135 Annual report by employers on workers' compensation coverage](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.135.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C131_S131.030. Check the current official text before relying on it. Not legal advice.