KRS 131.010 — Definitions for chapter

As used in this chapter, unless the context requires otherwise:
(1) "Commissioner" means the commissioner of the department;
(2) "Department" means the Department of Revenue;
(3) "Fiduciary" means a guardian, trustee, executor, administrator, receiver,
conservator, or any individual or corporation acting in a fiduciary capacity for any
other person;
(4) "Taxpayer" means any person required or permitted by law or administrative
regulation to perform any act subject to the administrative jurisdiction of the
department including the following:
(a) File a report, return, statement, certification, claim, estimate, declaration,
form, or other document;
(b) Furnish any information;
(c) Withhold, collect, or pay any tax, installment, estimate, or other funds; and
(d) Secure any license, permit, or other authorization to conduct a business or
exercise any privilege, right, or responsibility;
(5) "Adjusted prime rate charged by banks" means the average predominant prime rate
quoted by commercial banks to large businesses, as determined by the board of
governors of the Federal Reserve System;
(6) "Tax interest rate" means the interest rate determined under KRS 131.183;
(7) "Tax" includes any assessment or license fee administered by the department;
however, it shall not include moneys withheld or collected by the department
pursuant to KRS 131.560 or 160.627;
(8) "Return" or "report" means any properly completed and, if required, signed f orm,
statement, certification, claim estimate, declaration, or other document permitted or
required to be submitted or filed with the department, including returns and reports
or composites thereof which are permitted or required to be electronically
transmitted;
(9) "Reasonable cause" means an event, happening, or circumstance entirely beyond
the knowledge or control of a taxpayer who has exercised due care and prudence in
the filing of a return or report or the payment of moneys due the department
pursuant to law or administrative regulation;
(10) "Fraud" means:
(a) Intentional or reckless disregard for the law, administrative regulations, or the
department's established policies to evade the filing of any return, report, or
the payment of any moneys due t o the department pursuant to law or
administrative regulation; or
(b) The deliberate false reporting of returns or reports with the intent to gain a
monetary advantage;
(11) "Hard copy" means any document, record, report, or other data printed on paper or
stored by an imaging system that does not permit additions, deletions, or other
changes to the original documents;
(12) "Electronic record" means a collection of related information stored as bits of data
in a medium that supports electronic extraction of the data at the field level, but
does not include electronic imaging systems;
(13) "Electronic imaging systems" means a computer -based system used to store
reproductions of documents and records through the use of electronic data
processing, or computerized, digital, or optical scanning which records and indexes
the document, but does not support electronic extraction of the data at the field
level;
(14) "Electronic fund transfer" means an electronic data processing medium that takes
the place of a paper ch eck for debiting or crediting an account and of which a
permanent record is made;
(15) "Specified tax return preparer" has the same meaning as in 26 U.S.C. sec.
6011(e)(3);
(16) "Tax return preparer" has the same meaning as in 26 U.S.C. sec. 7701(a)(36)(A);
(17) "Administrative writings" means the following, as created, published, issued, or
released by the department and redacted to protect taxpayer-specific information:
(a) Final rulings;
(b) Manuals and training procedures;
(c) Presentations;
(d) Technical advice memoranda;
(e) General information letters; and
(f) Private letter rulings; and
(18) "Tax form":
(a) Means any instrument that is:
1. Created, published, issued, approved, or released by the department
upon which taxpayers insert information; and
2. Permitted or required to be submitted to or filed with the department;
and
(b) Includes any of the following instruments, except that the instrument shall not
contain any information inserted by a taxpayer:
1. A return, report, schedule, claim estima te, declaration, or any other
similar document; and
2. A facsimile of information the taxpayer is required to, or may, submit to
the department electronically.