Statutes > Kentucky Statutes > CHAPTER 143 COAL TAX > 143.040 Administration by Department of Revenue.

143.040 Administration by Department of Revenue.

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143.040 Administration by Department of Revenue. The Department of Revenue shall administer the provisions of this chapter and shall, <br>subject to the provisions of KRS 143.090, have all the powers, rights, duties, and <br>authority with respect to promulgation of rules and regulations, assessment, collection, <br>refunding and administration of the taxes levied by this chapter conferred generally on it <br>by the Kentucky Revised Statutes including Chapters 131, 134, and 135 of such statutes. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 535, effective June 20, 2005. -- Amended 1976 Ky. Acts ch. 84, sec. 2, effective March 29, 1976. -- Created 1972 Ky. Acts <br>ch. 62, Pt. II, sec. 4.