135.060 Action by employees of Department of Revenue for money due state or

199 words·~1 min read·/ky/135-060

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

taxing district from collecting officer or taxpayer -- Penalty.

(1)Employees of the Department of Revenue shall, when directed by the

commissioner, institute actions in the name of the state, and in the name of any

county, school or other taxing district, on relation of the commissioner, against any

delinquent state, county or district officer or any person to recover taxes or any

other money due the state or any county, school or other taxing district.

(2)Employees of the Department of Revenue before instituting or causing to be

instituted any action that the commissioner is authorized by law to institute, shall

file a copy of same with the commissioner, with a verified statement of the facts

upon which it is based. No action shall be instituted or caused to be instituted by an

employee until it is approved and authorized by the commissioner.

(3)In all actions brought under subsection

(1)of this section in which a judgment is

recovered, the party in default shall, in addition to the amount found to be due the

state or any county, school or other taxing district, be adjudged to pay a penalty of

twenty percent (20%) on the amount due.