Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 131.590 — Credit to state debt offset account
To defray the cost of development and implementation of KRS 131.560 to 131.595, there
shall be credited to the state debt offset account an amount not to exceed $175,000, such
amount to be derived from the amount of the Kentucky individual income tax refun ds
withheld under the provisions of KRS 131.560 to 131.595 for undisputed delinquent
taxes due the Department of Revenue.
Source: official text