160.627 Information on state income tax liability of school district residents --

235 words·~1 min read·/ky/160-627

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

Department of Revenue as tax collector.

(1)The Department of Revenue shall, where that department is not acting as such,

make available to the tax collector, or to the school district, where the Department

of Revenue is acting as tax collector under subsection

(2)of this section, by October

1 of each year, such information as the tax collector or the school district may

request concerning the state income tax liability of the school district residents. This

information shall be made available on a confidential basis as provided in KRS

131.190.

(2)The Department of Revenue, upon request by a school district, shall act as tax

collector for the school tax authorized by KRS 160.621, and the Department of

Revenue, where so acting, KRS 160.625 notwithstanding, may in its own discretion

incorporate its tax collecting duties with those relative to collection of state

individual income taxes under KRS Chapter 141, thereby making an individual's tax

payment hereunder due along with his individual income tax payment and subject to

law applicable to such as to time and manner of payment. Tax required to be paid

under the provisions of this chapter shall be remitted together with the state income

tax return. The Department of Revenue, when so acting, KRS 160.500

notwithstanding, shall remit school excise taxes collected to the school districts for

which it is acting as tax collector in a reasonably timely and expeditious manner.