KRS 131.435 — Tax amnesty program -- Request for proposal -- Requirements -- Evaluation -- Tax amnesty receipt account. (See LRC Note below)

(2) (a) The department shall issue a request for proposal, which complies with KRS
131.081, to solicit sufficient information for evaluating firm s submitting
statements of interest in providing tax amnesty services according to the
following criteria:
1. The qualifications of the firm to:
a. Provide advertising services prior to the start of the program
described in KRS 131.400(3) and a toll -free telephone number for
taxpayers to call for assistance;
b. Provide a customer -service approach and strategy to ensure a
positive relationship with each taxpayer;
c. Contact every amnesty -eligible taxpayer, including by written
correspondence and other forms of electronic and nonelectronic
communication delivery channels, using contact and account
receivable data supplied by the department related to tax amnesty
and the tax amnesty period;
d. Employ the use of contact information correction sources,
including data for all undeliverable mail, updated telephone
numbers, and electronic mail addresses;
e. Assist any amnesty -eligible taxpayer by using tax -specific data,
billing codes, or other information provided by the department;
f. Maintain the confidentiality of all data under KRS 131.190 which
is supplied by the department or the taxpayer; and
g. Remit daily to the department all amnesty applications and tax
payments received and all data corrections for the department's
databases;
2. The ability of all professional personnel employed by the firm that will
provide tax amnesty services, including:
a. The total number of personnel that will provide tax amnesty
services to taxpayers leading up to and during the amnesty period;
b. The title of each specific position type and total number of
personnel filling each specific position type; and
c. The minimum qualifications for each specific position type;
3. The past record and experience of the firm in performing tax amnesty
services or other tax-related services;
4. Performance data related to past tax amnesty services or other tax -
related services performed by the firm;
5. Certification that the firm will meet the time requirements for the tax
amnesty program and will conclude all services in a timely manner as
required by the department or pay to the department a fee for failure to
meet the timeframe;
6. Verification of the location of all employees providing tax amnesty
services;
7. An agreement by the firm to provide a report to the department for
posting to the department's website related to the following items:
a. A report of the public information campai gn performed by the
firm, including an itemized cost incurred;
b. The number of incoming telephone calls answered by week;
c. The number of mailings sent to taxpayers;
d. The number of returned mail items received;
e. The number of amnesty applications rec eived from taxpayers by
week;
f. The number of amnesty applications that were approved by
taxpayer type;
g. The number of amnesty applications that were denied by taxpayer
type and the number of denied amnesty applications by reason for
denial;
h. According to the address listed on the amnesty application,
information related to the absolute number and percentage of total
for:
i. Amnesty applications received from businesses or
individuals and whether the taxpayer was in -state or out -of-
state;
ii. Amounts c ollected from businesses or individuals and
whether the taxpayer was in-state or out-of-state; and
iii. The total amount collected by county, including the number
of applications received by a business, individual, or office
or member and the total amount paid for each category;
i. The number of amnesty applications received by appropriate
payment ranges for the population of applications;
j. The payment amount received by type of tax;
k. The amount of tax collected by tax year;
l. The amount of federal tax collected by tax year;
m. The number of newly registered taxpayers; and
n. The amount of tax collected on protested audits by tax type and
whether the amnesty payment paid the tax protested in full or was
a partial payment on the audit; and
8. Any other information required by the department.
(b) When evaluating firms submitting statements of interest in providing tax
amnesty services, the department shall use a weighted -evaluation approach to
select a firm, including:
1. The ability of the firm to:
a. Provide a customer -service and taxpayer -assistance approach in
providing amnest y services, including communication with
taxpayers before and during the amnesty period, weighted no more
than thirty percent (30%) of the evaluation score; and
b. Maintain lines of communication with the department related to
strategy for and delivery of amnesty services and report to the
department regarding the results from the firm delivering amnesty
services, weighted no more than twenty -five percent (25%) of the
evaluation score;
2. The bid of the firm to provide amnesty services, weighted no more tha n
fifteen percent (15%) of the evaluation score; and
3. The past performance of the firm with other states, including how well
the firm met goals established by the other states, weighted no more
than thirty percent (30%) of the evaluation score.
(3) For purposes of accounting for the revenues received pursuant to KRS 131.410 to
131.445, the department shall establish within the general fund a separate and
distinct tax amnesty receipt account. All receipts collected as a result of the amnesty
program shall be paid into this account, and all transactions involving this account
shall be accounted for and reported as such.
(4) Following receipt of the report required by subsection (2) of this section and the
disposition of moneys as required by subsection (3) o f this section, the department
shall provide a report summarizing the amnesty program results to the Interim Joint
Committee on Appropriations and Revenue no later than July 1, 2025.