134.190 Collection of tax from taxpayer about to remove or conceal property --

139 words·~1 min read·/ky/134-190

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Payment of delinquent taxes due on property by one holding royalties or

payments derived therefrom.

(1)A sheriff who believes, on reasonable grounds, that any person from whom a tax is

due is about to conceal or remove his property from the state, county or taxing

district shall immediately collect the taxes in the manner provided for the collection

of taxes, costs and penalties of delinquent taxpayers.

(2)Anyone holding royalties or payments derived from property shall, if requested by

the Department of Revenue, sheriff, or collector, remit payment for delinquent taxes

due on that property. However, the amount remitted shall not exceed the total

amount being held. The delinquent tax payment may be deducted from the royalties

or payments owed to the property owner. The property tax bill receipt shall be

evidence of payment and authorization for deduction.