General Provisions
131.110 - Protest of Assessment by Department of Revenue -- Review -- Appeal.131.120 - Repealed, 1964.131.125 - Repealed, 1964.131.130 - General Powers and Duties of Department -- Prosecution Duties.131.131 - Department to Publish Forms and Instructions Without Promulgation of Administrative Regulation.131.132 - Annual Report by Department on Tax Law Changes.131.135 - Annual Report by Employers on Workers' Compensation Coverage.131.140 - Powers and Duties of Department Concerning Local Finance -- Supervision of Local Officials in Revenue Duties.131.150 - Jeopardy Assessments.131.155 - Tax Payments to Be Made by Electronic Fund Transfer -- Administrative Regulations -- Waiver -- Refund by Electronic Fund Transfer.131.160 - Collection on Bond for Taxes.131.170 - Extension of Time for Filing Reports and Returns.131.175 - Commissioner Authorized to Waive Penalty, but Not Interest.131.180 - Uniform Civil Penalty Act.131.181 - Coal Mining License Revocation for or Denial to Delinquent Taxpayer or His Agent, Contract Miner, or Delegate.131.182 - Repealed, 1992.131.183 - Tax Interest Rate.131.185 - Period for Which Records to Be Preserved.131.190 - Information Acquired in Tax Administration Not to Be Divulged -- Exceptions.131.191 - Prohibition Against Employment of Prisoners in Jobs With Access to Taxpayer Information.131.192 - Duplication of Records by Department.131.194 - Disposition of Fee Charged for Duplicating Records.131.200 - Repealed, 1964.131.205 - Temporary Deposits of Collections by Field Representatives -- Transmittal to Department.131.207 - Repealed, 1968.131.210 - Investigation of Officers' Accounts.131.220 - Repealed, 1988131.230 - Interstate Comity.131.240 - Taxpayer's Records in Electronic Format -- Requirements -- Satisfaction of Requirements.131.250 - Returns, Reports, and Statements to Be Filed Electronically -- Waiver -- Applicability to Microbrewery Licensees.131.310 - Repealed, 2017.131.311 - Repealed, 1968.131.315 - Repealed, 2017.131.320 - Repealed, 2017.131.325 - Renumbered as Krs 49.200.131.330 - Repealed, 2017.131.335 - Renumbered as Krs 49.210.131.340 - Renumbered as Krs 49.220.131.345 - Repealed, 1996.131.350 - Repealed, 1996.131.355 - Renumbered as Krs 49.230.131.360 - Repealed, 1996.131.365 - Renumbered as Krs 49.240.131.370 - Renumbered as Krs 49.250.131.1815 - Revocation of State License Issued to Person Who Becomes a Delinquent Taxpayer.131.1817 - Definitions for Section -- Delinquent Taxpayer Subject to Revocation or Denial of Professional or Occupational License, Driver's License, and Motor Vehicle Registration -- Agencies' Duties to Assist Department -- Notice -- Appeal -- Written Tax Clearance Before Reissuance -- Administrative Regulations.