Statutes > Kentucky Statutes > CHAPTER 131 DEPARTMENT OF REVENUE > 131.435 Tax amnesty receipt account.

131.435 Tax amnesty receipt account.

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131.435 Tax amnesty receipt account. For purposes of accounting for the revenues received pursuant to KRS 131.410 to <br>131.445, the department shall establish within the general fund a separate and distinct tax <br>amnesty receipt account. All receipts collected as a result of the amnesty program shall be <br>paid into this account, and all transactions involving this account shall be accounted for <br>and reported as such. Effective: June 25, 2009 <br>History: Amended 2009 Ky. Acts ch. 12, sec. 38, effective June 25, 2009. -- Created 1988 Ky. Acts ch. 322, sec. 6, effective July 15, 1988.