Except as is necessary in order to comply with exchange of information agreements with the United States Internal Revenue Service and notwithstanding the provisions of KRS
134.580 and 427.130, no Kentucky individual income tax refund shall be withheld for or transmitted to any other person, agency, officer, board, commission, corporation, institution, cabinet, department, or other organization except as provided by KRS § 131.560 to KRS § 131.595.

Terms Used In Kentucky Statutes 131.595


Effective: July 13, 1984
History: Created 1984 Ky. Acts ch. 405, sec. 14, effective July 13, 1984.