Statutes, codes, and regulations
Kentucky Revised Statutes
Title 11 - REVENUE AND TAXATION
Chapter 143 - COAL TAX
Section 143.040 - Administration by Department of Revenue

Ky. Rev. Stat. § 143.040

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Current through Acts Received April 24, 2024
Section 143.040 - Administration by Department of Revenue

The Department of Revenue shall administer the provisions of this chapter and shall, subject to the provisions of KRS 143.090, have all the powers, rights, duties, and authority with respect to promulgation of rules and regulations, assessment, collection, refunding and administration of the taxes levied by this chapter conferred generally on it by the Kentucky Revised Statutes including Chapters 131, 134, and 135 of such statutes.

KRS 143.040

Effective:6/20/2005
Amended 2005, Ky. Acts ch. 85, sec. 535, effective6/20/2005. -- Amended 1976 Ky. Acts ch. 84, sec. 2, effective 3/29/1976. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 4.