FINANCIAL INSTITUTION DATA MATCH SYSTEM
- Section 131.670 - Definitions for KRS 131.670 to 131.676
- Section 131.672 - [Effective until 7/1/2025] Collection of delinquent taxes or debts - Financial institution data match system - Requirements for implementation of system - Lien or levy on account assets - Notice - Fees - Erroneous lien or levy - Administrative regulations
- Section 131.672 - [Effective 7/1/2025] Collection of delinquent taxes or debts - Financial institution data match system - Requirements for implementation of system - Lien or levy on account assets - Notice - Fees - Erroneous lien or levy - Administrative regulations
- Section 131.674 - Financial institutions to provide department with identifying information on delinquent taxpayers and debtors with account - Fee for conducting data matches - Confidentiality of information - Limitation on liability
- Section 131.676 - Provision of identifying or asset information not to be disclosed to delinquent taxpayer or debtor - Penalty - Financial institutions not liable - General notice to account holders