Statutes > Kentucky Statutes > CHAPTER 131 DEPARTMENT OF REVENUE > 131.595 Procedure exclusive for withholding or transmitting individual income tax refund.

131.595 Procedure exclusive for withholding or transmitting individual income tax refund.

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131.595 Procedure exclusive for withholding or transmitting individual income tax refund. Except as is necessary in order to comply with exchange of information agreements with <br>the United States Internal Revenue Service and notwithstanding the provisions of KRS <br>134.580 and 427.130, no Kentucky individual income tax refund shall be withheld for or <br>transmitted to any other person, agency, officer, board, commission, corporation, <br>institution, cabinet, department, or other organization except as provided by KRS 131.560 <br>to 131.595. Effective: July 13, 1984 <br>History: Created 1984 Ky. Acts ch. 405, sec. 14, effective July 13, 1984.