160.627 Information on state income tax liability of school district residents -- Department of Revenue as tax collector. - Kentucky Statutes

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160.627 Information on state income tax liability of school district residents -- 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. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 596, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 467, effective July 13, 1990. --
Amended 1982 Ky. Acts ch. 98, sec. 2, effective July 15, 1982; and ch. 105, sec. 2,
effective March 24, 1982. -- Amended 1976 Ky. Acts ch. 127, sec. 15. -- Created
1966 Ky. Acts ch. 24, Part III, sec. 15.