KRS 143.040 — Administration by Department of Revenue

The Department of Revenue shall administer the provisions of this chapter and shall,
subject to the provisions of KRS 143.090, have all the powers, rights, duties, and
authority with respect to promulgation of rules and regulations, assessment, collection,
refunding and administration of the taxes levied by this chapter conferred generally on it
by the Kentucky Revised Statutes including Chapters 131, 134, and 135 of such statutes.