Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 136.634 — Administration by the department
The department shall administer the provisions of KRS 136.600 to 136.660 and shall
have all of the powers, rights, duties, and authority with respect to the assessment,
collection, refunding, and administration of the taxes levied by this chapter, conferre d
generally upon the department by the Kentucky Revised Statutes, including KRS
Chapters 131, 134, and 135.
Source: official text