Notwithstanding the provisions of KRS § 44.030 or 131.190, the Department of Revenue shall withhold the Kentucky individual income tax refund otherwise due a taxpayer under KRS Chapter 141 who owes overdue child support or is indebted to any state agency, officer, board, commission, corporation, institution, cabinet, department or other state organization, or any county, city, urban-county government, consolidated local government, or charter county government duly organized in this state, which has complied with the requirements of KRS § 131.565. After satisfaction of any undisputed delinquent tax liability due the Department of Revenue from such taxpayer, the tax refund balance so withheld shall, except as provided in KRS § 131.565, be transmitted as soon as practicable to the state agency, or the county, city, urban-county government, consolidated local government, or charter county government duly organized in this state, having established a claim therefor. In the case of multiple state agency or any county, city, urban-county government, consolidated local government, or charter county government duly organized in this state claims against the same tax refund, the state agency having the larger pending claim shall have priority after satisfaction of any undisputed delinquent tax liabilities due the Department of Revenue, followed by other state agency claims. After all state agency claims have been satisfied, the claims of any county, city, urban-county government, consolidated local government, or charter county government duly organized in this state shall be satisfied with the larger pending claims satisfied first, and other claims satisfied in descending order.
Effective: April 25, 2006

Terms Used In Kentucky Statutes 131.560

  • City: includes town. See Kentucky Statutes 446.010
  • Department: means the Department of Revenue. See Kentucky Statutes 131.010
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
  • Taxpayer: means any person required or permitted by law or administrative regulation to perform any act subject to the administrative jurisdiction of the department including the following:
    (a) File a report, return, statement, certification, claim, estimate, declaration, form, or other document. See Kentucky Statutes 131.010

History: Amended 2006 Ky. Acts ch. 252, Pt. XVI, sec. 3, effective April 25, 2006. — Amended 2005 Ky. Acts ch. 85, sec. 147, effective June 20, 2005. — Amended 1986
Ky. Acts ch. 487, sec. 10, effective July 15, 1986. — Created 1984 Ky. Acts ch. 405, sec. 7, effective July 13, 1984.

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