135.050 Action by Department of Revenue to ascertain and collect taxes --

174 words·~1 min read·/ky/135-050

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

Injunction -- Attachment and garnishment.

(1)The commissioner of revenue shall prosecute diligently the collection of all license

fees, omitted license, inheritance, estate, income, excise or franchise taxes,

judgments or other moneys, claims or demands due the state from any person.

(2)The Department of Revenue may institute legal proceedings to ascertain the amount

of tax due under any statute imposing a license, excise or income tax in favor of the

state, and to enforce the collection of the amount due and the penalties and interest

thereon, and, in the case of a license or excise tax, to enjoin the operation of the

business of the delinquent until the tax is paid.

(3)The Department of Revenue may, at or after the commencement of an action under

subsection

(2)of this section to collect the amount of license, excise or income tax

due and the penalties and interest thereon, have an attachment against the property

of the person liable for the tax or a garnishment of his debtors, without the

execution of a bond.