KRS 138.882 — Assessments deemed prima facie valid -- Collection

(1) The tax, penalty, and interest assessed by the Department of Revenue pursuant to
KRS 138.872 and 138.889 shall be deemed prima facie valid and correctly
determined and assessed. The burden shall be upon the taxpayer in any judicial or
administrative proceeding in this state to show their incorrectness or invalidity.
(2) The collection provisions of KRS 131.500, and any other remedy provided by the
laws of the Commonwealth for collection of a tax administered by the Department
of Revenue, shall apply with re spect to the collection of the tax, penalty, and
interest imposed by KRS 138.872 and 138.889, but it shall not be necessary for the
Department of Revenue to await the expiration of the times specified in KRS
131.500 to levy upon and sell any property or ri ghts to property found within the
Commonwealth belonging to the offender failing to pay the tax, penalty, or interest
due pursuant to KRS 138.872 and 138.889.
(3) No person shall bring an action in any court to restrain or delay the assessment or
collection of any tax, penalty, or interest imposed by KRS 138.872 and 138.889.
(4) Notwithstanding any provision of KRS 138.870 to 138.889, or any other provision
of law, collection of any tax, penalty, or interest under KRS 138.872 and 138.889 or
imposition of an y revenue liens arising as a result of KRS 138.880 shall not
interfere with any forfeiture of money or any other type or kind of property under
the drug forfeiture laws of this state, or with any distribution of property or funds
under the drug forfeiture laws of this state. Regardless of the order in which
proceedings are begun, forfeiture of money or any other type or kind of property and
distribution of property and funds under the drug forfeiture laws of this state shall
take precedence over any proceed ings to collect the tax, penalty, or interest due
pursuant to KRS 138.872 and 138.889.