Bill > HB546

This bill amends a section of Kentucky Revised Statutes (KRS) 131.150, which deals with the Department of Revenue's ability to collect taxes when a taxpayer is believed to be evading them. The primary change is to insert gender-neutral language, specifically adding "or her" to the existing phrase "his assets" to ensure inclusivity. This means that when the Department of Revenue believes a taxpayer is trying to avoid paying taxes by hiding or moving their assets, or by leaving the state, the law will now refer to "his or her assets" instead of just "his assets," making the language applicable to all taxpayers regardless of gender. The rest of the provisions in KRS 131.150 remain unchanged, allowing the department to demand immediate payment of taxes, make tentative assessments, and initiate legal proceedings like garnishment or attachment if necessary to collect outstanding tax liabilities.

Budget and Finance

https://apps.legislature.ky.gov/record/26RS/hb546.html