103 KAR 3:010. General Administrative Forms Manual

      Section 1. Administrative - Required Forms. (1) Revenue Form 10A001, Request to Inspect Public Records, shall be completed by the public to request access to public records specified on the form.

      (2) Revenue Form 10A020, Waiver of Appeal Rights, shall be completed by a taxpayer to reopen an audit that has become final if the taxpayer has failed to timely file a protest with the Department of Revenue.

      (3) Revenue Form 10A070, Authorization Agreement for Electronic Funds Transfer, shall be completed by taxpayers to authorize the Department of Revenue to move funds by electronic means from taxpayer accounts to the Department of Revenue as payment for taxes.

      (4) Revenue Form 10A071, EFT Bank Change, shall be completed by taxpayers who are registered as EFT ACH Debit filers to notify the department of a bank account change.

      (5) Revenue Form 10A100(P), Kentucky Tax Registration Application and Instructions, shall:

      (a) Be used by taxpayers to voluntarily apply for tax registration of the following accounts:

      1. Employer’s Kentucky withholding tax;

      2. Corporation income tax;

      3. Sales and use tax;

      4. Consumer’s use tax;

      5. Motor vehicle tire fee;

      6. Transient room tax;

      7. Limited liability entity tax;

      8. Utility Gross Receipts License tax;

      9. Telecommunications tax;

      10. Coal severance and processing tax; or

      11. Coal Seller/Purchaser Certificate ID Number; and

      (b) Provide the department the necessary information to properly register the taxpayer for all applicable tax accounts, including the legal business name, federal employer identification number (FEIN), address and other demographic information for the business, and each responsible party’s information including full name, social security number, and residential address.

      (6) Revenue Form 10A100-CS(P), Kentucky Tax Registration Application and Instructions, shall:

      (a) Be sent by the department's Division of Registration and Data Integrity to non-compliant taxpayers for the taxpayers to apply for tax registration of the following accounts:

      1. Employer's Kentucky withholding tax;

      2. Corporation income tax;

      3. Sales and use tax;

      4. Consumer’s use tax;

      5. Motor vehicle tire fee;

      6. Transient room tax;

      7. Limited liability entity tax;

      8. Utility Gross Receipts License tax;

      9. Telecommunications tax;

      10. Coal severance and processing tax; or

      11. Coal Seller/Purchaser Certificate ID Number; and

      (b) Provide the department the necessary information to properly register the taxpayer for all applicable tax accounts, including the legal business name, federal employer identification number (FEIN), address and other demographic information for the business, and each responsible party’s information including full name, social security number, and residential address.

      (7) Revenue Form 10A104, Update or Cancellation of Kentucky Tax Account(s), shall:

      (a) Be used by the taxpayer to update business information or to cancel accounts for the following taxes:

      1. Employer's Kentucky withholding tax;

      2. Corporation income tax;

      3. Sales and use tax;

      4. Consumer’s use tax;

      5. Motor vehicle tire fee;

      6. Transient room tax;

      7. Limited liability entity tax;

      8. Utility Gross Receipts License tax;

      9. Telecommunications tax; or

      10. Coal severance and processing tax; and

      (b) Provide the department the necessary information to properly update and maintain demographic information of the business for all applicable tax accounts, including the legal business name, federal employer identification number (FEIN), address and other demographic information for the business, and each responsible party’s information including full name, social security number, and residential address.

      (8) Revenue Form 10A104-I, Instructions Update or Cancellation of Kentucky Tax Account(s), shall provide instructions for the proper completion of Revenue Form 10A104.

      (9) Revenue Form 10A106, Appointment of Taxpayer Administrator and Authorized Users for Kentucky Online Tax, shall be used to establish a taxpayer administrator and authorized users for use of the Kentucky Online Tax System.

      (10) Revenue Form 10A2000, Request for Return/Information, shall be used to request information from the disclosure office as an inter-agency request or as a request from an outside agency.

      (11) Revenue Form 10F060, Electronic Funds Transfer Program: ACH Credit Guide, shall provide information on the specific requirements of the Department of Revenue’s Credit Method of tax remittance for the Electronic Funds Transfer Program.

      (12) Revenue Form 10F061, Electronic Funds Transfer Program: Debit Guide, shall provide instructions to the taxpayer on how to authorize the Department of Revenue to electronically debit a taxpayer controlled account in an Automated Clearing House participating financial institution for the amount which the taxpayer reports to the state’s data collection service.

      (13) Revenue Form 10F100, Your Rights As a Kentucky Taxpayer, shall provide the public with information describing taxpayer rights provided by KRS Chapters 131, 133, and 134.

      (14) Revenue Form 12A012, Receipt of Seized Property, shall be presented for execution to the taxpayer receiving returned property from the Kentucky Department of Revenue that was previously seized for failure to pay taxes in order to establish documentation that the property was returned to the taxpayer.

      (15) Revenue Form 12A018, Kentucky Department of Revenue Offer in Settlement Application, shall be presented for execution to persons requesting to settle their tax liabilities for less than the delinquent tax liability based upon doubt as to collectability or doubt as to liability.

      (16) Revenue Form 12A104, Notice of Seizure, shall be presented to the owner or officer of the entity from which the Kentucky Department of Revenue is seizing property for failure to pay taxes owed to the Commonwealth.

      (17) Revenue Form 12A107, Notice of Sale, shall be presented to the owner of seized property, published in the newspaper with the highest circulation for that area, and posted at the courthouse, at three (3) other public places within the county, and where the seizure was made, for the purpose of notifying the property owner, and advertising to the public the sale of the seized property.

      (18) Revenue Form 12A109-1, Release of Bank Levy, shall be presented to the bank on which the levy was served for the purpose of releasing the seized property.

      (19) Revenue Form 12A109-2, Release of Levy, shall be presented to the party on which the levy was served for the purpose of releasing the seized property.

      (20) Revenue Form 12A109-3, Release of Levy, shall be presented to the party on which the levy was served for the purpose of releasing the seized property related to child support.

      (21) Revenue Form 12A110, Release of Levy on Wages, Salary, and Other Income, shall be presented to an employer for the purpose of releasing a wage levy.

      (22) Revenue Form 12A110-1, Release of Levy on Wages, Salary, and Other Income, shall be presented to an employer for the purpose of releasing a wage levy related to child support.

      (23) Revenue Form 12A500, Certificate of Partial Discharge of Tax Lien, shall be presented to anyone who makes a proper application for a lien release on a specific piece of property if the Department of Revenue's lien attaches no equity or if the equity that the lien encumbers is paid to the Department of Revenue.

      (24) Revenue Form 12A501, Certificate of Subordination of Kentucky Finance and Administration Tax Lien, shall be presented to anyone who makes proper application requesting that the Department of Revenue subordinate its lien position to a new mortgage and demonstrates that the subordination is in the Commonwealth’s best interest.

      (25) Revenue Form 12A502, Application for Certificate of Subordination of Kentucky Tax Lien, shall be presented to anyone who requests to have the Department of Revenue subordinate its lien position to a new mortgage.

      (26) Revenue Form 12A503, Application for Specific Lien Release, shall be presented to anyone who requests that the Department of Revenue release its tax lien so that a specific piece of property may be sold.

      (27) Revenue Form 12A504, Personal Assessment of Corporate Officer or LLC Manager, shall be presented to a corporate officer for the purpose of establishing responsibility of payment of trust taxes owed to the Commonwealth.

      (28) Revenue Form 12A505, Waiver Extending Statutory Period of Assessment of Corporate Officer or LLC Manager, shall be presented to the corporate officers or LLC managers for the purpose of entering into a payment agreement to pay the trust taxes owed to the Commonwealth, and the terms of the payment agreement shall extend past the statutory period for assessing responsible corporate officers or LLC managers.

      (29) Revenue Form 12A506, Waiver Extending Statutory Period for Collection, shall be presented to the taxpayer for the purpose of extending the period in which the liability may be collected.

      (30) Revenue Form 12A507, Table for Figuring the Amount Exempt From Levy on Wages, Salary, and Other Income, shall be presented to employers with a wage levy on an employee for the purpose of calculating the dollar amount of wages due to the employee.

      (31) Revenue Form 12A508-1, Notice of Tax Due, shall be presented for the purpose of assessing an officer of a corporation who is personally liable for trust taxes owed to the Commonwealth.

      (32) Revenue Form 12A508-2, Notice of Tax Due, shall be presented for the purpose of assessing an officer of a corporation who is personally liable for Gasoline and Special Fuels taxes owed to the Commonwealth.

      (33) Revenue Form 12A508-3, Notice of Tax Due, shall be presented for the purpose of assessing a manager or partner of a limited liability company who is personally liable for trust taxes owed to the Commonwealth.

      (34) Revenue Form 12A508-4, Notice of Tax Due, shall be presented for the purpose of assessing a manager or partner of a limited liability company who is personally liable for Gasoline and Special Fuels taxes owed to the Commonwealth.

      (35) Revenue Form 12A514, Questionnaire for Persons Relative to a Notice of Assessment, shall be presented to an officer of a corporation for the purpose of resolving responsibility of the trust taxes owed to the Commonwealth.

      (36) Revenue Form 12A517, Notice of Lien, shall be presented to the county clerk for appropriate recording and to the taxpayer against whom the lien is filed for the purpose of filing and recording the tax lien in the county clerk’s office and giving notification to the taxpayer.

      (37) Revenue Form 12A517-1, Notice of Child Support Lien, shall be presented to the county clerk for appropriate recording and to the taxpayer against whom the lien is filed for the purpose of filing and recording the tax lien in the county clerk’s office and giving notification to the taxpayer.

      (38) Revenue Form 12A517-2, Notice of Lien, shall be presented to the county clerk for appropriate recording and to the taxpayer against whom the lien is filed for the purpose of filing and recording the tax lien in the county clerk’s office and giving notification to the taxpayer.

      (39) Revenue Form 12A517-3, Notice of Lien, shall be presented to the county clerk for appropriate recording and to the taxpayer against whom the lien is filed for the purpose of filing and recording the tax lien in the county clerk’s office and giving notification to the taxpayer.

      (40) Revenue Form 12A517-4, Notice of Lien, shall be presented to the county clerk for appropriate recording and to the taxpayer against whom the lien is filed for the purpose of filing and recording the tax lien in the county clerk’s office and giving notification to the taxpayer.

      (41) Revenue Form 12A518, Certificate of Release of Lien, shall be presented to the county clerk and to the taxpayer against whom the tax lien is filed for the purpose of releasing the lien and notifying the taxpayer of the release.

      (42) Revenue Form 12A518-1, Certificate of Release of Child Support Lien, shall be presented to the county clerk and to the taxpayer against whom the child support lien is filed for the purpose of releasing the lien and notifying the obligor of the release.

      (43) Revenue Form 12A518-2, Certificate of Release of Lien, shall be presented to the county clerk for appropriate recording and to the taxpayer against whom the lien is filed for the purpose of filing and recording the tax lien in the county clerk’s office and giving notification to the taxpayer.

      (44) Revenue Form 12A518-3, Certificate of Release of Lien, shall be presented to the county clerk for appropriate recording and to the taxpayer against whom the lien is filed for the purpose of filing and recording the tax lien in the county clerk’s office and giving notification to the taxpayer.

      (45) Revenue Form 12A518-4, Certificate of Release of Lien, shall be presented to the county clerk for appropriate recording and to the taxpayer against whom the lien is filed for the purpose of filing and recording the tax lien in the county clerk’s office and giving notification to the taxpayer.

      (46) Revenue Form 12A638, Statement of Financial Condition for Individuals, shall be presented to individuals requesting to make payments or settle their tax liability to the Commonwealth for the purpose of establishing the financial ability to make payments or settle.

      (47) Revenue Form 12A638(I), Instructions for Completing Statement of Financial Condition for Individuals, shall provide instructions for completing Revenue Form 12A638.

      (48) Revenue Form 12A639, Statement of Financial Condition for Businesses, shall be presented to business owners requesting to make payments or settle a tax liability to the Commonwealth for the purpose of establishing the financial ability to make payments or settle.

      (49) Revenue Form 12A639(I), Instructions for Completing Statement of Financial Condition for Businesses, shall provide instructions for completing Revenue Form 12A639.

      (50) Revenue Form 12B019, Notice of Levy on Wages, Salary, and Other Income, shall be presented to employers for the purpose of levying wages from an employee who owes taxes to the Kentucky Department of Revenue.

      (51) Revenue Form 12B019-1, Notice of Levy on Wages, Salary, and Other Income, shall be presented to employers for the purpose of levying wages from an employee who owes child support.

      (52) Revenue Form 12B020, Notice of Levy, shall be presented to banks for the purpose of levying bank accounts of taxpayers who owe taxes to the Kentucky Department of Revenue.

      (53) Revenue Form 12B020-2, Notice of Levy, shall be presented to banks for the purpose of levying bank accounts of obligors who owe child support.

      (54) Revenue Form 20A001, Kentucky Department of Revenue Acknowledgment of Confidentiality, shall be completed by all employees of the department, employees of other government agencies or institutions that have an exchange of information agreement with the department, any persons or entities contracted to provide services for the department, or any other persons permitted access to the department's records and files to acknowledge that they have read and understand the confidentiality provisions as provided in the Kentucky Revised Statutes and the Internal Revenue Code.

      (55) Revenue Form 21A020, Request for Copy of Tax Refund Check, shall be completed and submitted to the Department of Revenue in order to obtain a copy of a cashed refund check.

      (56) Revenue Form 30A005, Temporary Vendor’s Sales Tax Permit, shall be presented to temporary and transient vendors who do not have a permanent place of business for the purpose of remitting tax on a non-permit basis, as required by 103 KAR 25:060.

      (57) Revenue Form 30A006-ASH, Temporary Vendor Sales and Use Tax Return/Processing Document, shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

      (58) Revenue Form 30A006-BG, Temporary Vendor Sales and Use Tax Return/Processing Document, shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

      (59) Revenue Form 30A006-CKY, Temporary Vendor Sales and Use Tax Return/Processing Document, shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

      (60) Revenue Form 30A006-COR, Temporary Vendor Sales and Use Tax Return/Processing Document, shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

      (61) Revenue Form 30A006-HOP, Temporary Vendor Sales and Use Tax Return/Processing Document, shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

      (62) Revenue Form 30A006-LOU, Temporary Vendor Sales and Use Tax Return/Processing Document, shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

      (63) Revenue Form 30A006-NKY, Temporary Vendor Sales and Use Tax Return/Processing Document, shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

      (64) Revenue Form 30A006-OWEN, Temporary Vendor Sales and Use Tax Return/Processing Document, shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

      (65) Revenue Form 30A006-PAD, Temporary Vendor Sales and Use Tax Return/Processing Document, shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

      (66) Revenue Form 30A006-PIKE, Temporary Vendor Sales and Use Tax Return/Processing Document, shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

      (67) Revenue Form 30A872, Record of Money Receipt Issued, shall be used by Department of Revenue Field personnel to provide written documentation of acceptance of cash payments.

      (68) Revenue Form 31A001, Vendor Contact Authorization, shall be used by a Department of Revenue representative to obtain permission from a taxpayer to contact his or her vendors concerning the issuance of exemption certificates.

      (69) Revenue Form 31A004, Auditor Record of Money Receipt Issued, shall be used by the auditor to acknowledge payment from taxpayers of taxes found to be tentatively due when there is an audit.

      (70) Revenue Form 31A011-ASH, Taxpayer Data Questionnaire, shall be used by auditors at the Ashland Taxpayer Service Center to gather information regarding a taxpayer's capability to provide electronic data as requested under KRS 131.240.

      (71) Revenue Form 31A011-BG, Taxpayer Data Questionnaire, shall be used by auditors at the Bowling Green Taxpayer Service Center to gather information regarding a taxpayer's capability to provide electronic data as requested under KRS 131.240.

      (72) Revenue Form 31A011-CKY, Taxpayer Data Questionnaire, shall be used by auditors at the Central Kentucky Taxpayer Service Center to gather information regarding a taxpayer's capability to provide electronic data as requested under KRS 131.240.

      (73) Revenue Form 31A011-COR, Taxpayer Data Questionnaire, shall be used by auditors at the Corbin Taxpayer Service Center to gather information regarding a taxpayer's capability to provide electronic data as requested under KRS 131.240.

      (74) Revenue Form 31A011-HOP, Taxpayer Data Questionnaire, shall be used by auditors at the Hopkinsville Taxpayer Service Center to gather information regarding a taxpayer's capability to provide electronic data as requested under KRS 131.240.

      (75) Revenue Form 31A011-LOU, Taxpayer Data Questionnaire, shall be used by auditors at the Louisville Taxpayer Service Center to gather information regarding a taxpayer's capability to provide electronic data as requested under KRS 131.240.

      (76) Revenue Form 31A011-NKY, Taxpayer Data Questionnaire, shall be used by auditors at the Northern Kentucky Taxpayer Service Center to gather information regarding a taxpayer's capability to provide electronic data as requested under KRS 131.240.

      (77) Revenue Form 31A011-OWEN, Taxpayer Data Questionnaire, shall be used by auditors at the Owensboro Taxpayer Service Center to gather information regarding a taxpayer's capability to provide electronic data as requested under KRS 131.240.

      (78) Revenue Form 31A011-PAD, Taxpayer Data Questionnaire, shall be used by auditors at the Paducah Taxpayer Service Center to gather information regarding a taxpayer's capability to provide electronic data as requested under KRS 131.240.

      (79) Revenue Form 31A011-PIKE, Taxpayer Data Questionnaire, shall be used by auditors at the Pikeville Taxpayer Service Center to gather information regarding a taxpayer's capability to provide electronic data as requested under KRS 131.240.

      (80) Revenue Form 31A012, Interstate Sales/Income Tax Questionnaire, shall be used to establish possible taxing jurisdiction for sales and use tax and income tax for the states of Ohio and Indiana.

      (81) Revenue Form 31A014, SEATA - Southeastern Association of Tax Administrators Nexus Questionnaire, shall be used to establish possible taxing jurisdiction for sales and use tax and income tax for the states of Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, Tennessee, Virginia and West Virginia.

      (82) Revenue Form 31A020, Office of Field Operations Request for Copy of Tax Return(s), shall be used by Department of Revenue representatives to obtain permission from a taxpayer to release tax returns.

      (83) Revenue Form 31A050, Electronic Transmittal Authorization, shall be used by auditors to seek permission from a taxpayer to transmit audit results electronically.

      (84) Revenue Form 31A110, Office of Field Operations Estimated Assessment Request, shall be used for Taxpayer Service Centers to request approval to submit estimated assessments.

      (85) Revenue Form 31A114, Property Audit Request, shall be used by PVAs to submit audit requests for property tax.

      (86) Revenue Form 31A115, Agreement Fixing Test Periods, shall be used by auditors to establish certain test periods when conducting an audit.

      (87) Revenue Form 31A149, Agreement Fixing Period of Limitation Upon Assessment of Sales, Use or Severance Tax, shall be completed by a taxpayer and a representative of the Kentucky Department of Revenue whereby both parties consent and agree that certain sales, use or severance tax deficiencies or overpayments for specific periods may be assessed or refunded beyond the normal four (4) year statute of limitations.

      (88) Revenue Form 31A150, Agreement Fixing Period of Limitation Upon Assessment of Utility Gross Receipts License Tax, shall be used by auditors to establish taxable periods to be held open for audit and date of assessment.

      (89) Revenue Form 31A151, Agreement Fixing Period of Limitation Upon Assessment of Sales or Use for Authorized EDP Holders, shall be used to document an agreement fixing a period of audit for sales or use tax field audits for EDP holders.

      (90) Revenue Form 31A200, Reporting Agreement, shall be used to document an agreement between the Department of Revenue and taxpayer regarding sales tax.

      (91) Revenue Form 31A685, Authorization to Examine Bank Records, shall be used by the Department of Revenue to obtain permission from a taxpayer to examine records in connection with transactions at the taxpayer’s bank.

      (92) Revenue Form 31A725, Statute of Limitations Agreement, shall be completed by a taxpayer and a representative of the Kentucky Department of Revenue whereby both parties consent and agree that certain income tax deficiencies or overpayments for specific periods may be assessed or refunded beyond the normal four (4) year statute of limitations.

      (93) Revenue Form 31A800, IIT Review History Document, shall be used to record interaction with the taxpayer during an individual income tax review conducted by compliance officers.

      (94) Revenue Form 31F006, Southeastern States Information Exchange Program, shall be used to provide information to taxpayers concerning the information exchange program between the states of Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, Tennessee, Virginia, and West Virginia.

      (95) Form 31F010, Kentucky’s Computer Assisted Audit Program, shall be the brochure used as instructions for taxpayers who submit tax records in an electronic format.

 

      Section 2. Incorporation by Reference. (1) The following material is incorporated by reference:

      (a) Revenue Form 10A001, "Request to Inspect Public Records", February 1997;

      (b) Revenue Form 10A020, "Waiver of Appeal Rights", January 2001;

      (c) Revenue Form 10A070, "Authorization Agreement for Electronic Funds Transfer", January 2008;

      (d) Revenue Form 10A071, "EFT Bank Change", June 2009;

      (e) Revenue Form 10A100(P), "Kentucky Tax Registration Application and Instructions", October 2015;

      (f) Revenue Form 10A100-CS(P), "Kentucky Tax Registration Application and Instructions", October 2015;

      (g) Revenue Form 10A104, "Update or Cancellation of Kentucky Tax Account(s)",October 2015;

      (h) Revenue Form 10A104-I, "Instructions Update or Cancellation of Kentucky Tax Account(s)", October 2015;

      (i) Revenue Form 10A106, "Appointment of Taxpayer Administrator and Authorized Users for Kentucky Online Tax", May 2010;

      (j) Revenue Form 10A2000, "Request for Return/Information", October 2011;

      (k) Revenue Form 10F060, "Electronic Funds Transfer Program: ACH Credit Guide", April 2006;

      (l) Revenue Form 10F061, "Electronic Funds Transfer Program: Debit Guide", December 2008;

      (m) Revenue Form 10F100, "Your Rights as a Kentucky Taxpayer", July 2014;

      (n) Revenue Form 12A012, "Receipt of Seized Property", November 2006;

      (o) Revenue Form 12A018, "Kentucky Department of Revenue Offer in Settlement Application", August 2012;

      (p) Revenue Form 12A104, "Notice of Seizure", October 1982;

      (q) Revenue Form 12A107, "Notice of Sale", January 2000;

      (r) Revenue Form 12A109-1, "Release of Bank Levy", September 2004;

      (s) Revenue Form 12A109-2, "Release of Levy", January 2000;

      (t) Revenue Form 12A109-3, "Release of Levy", January 2008;

      (u) Revenue Form 12A110, "Release of Levy on Wages, Salary, and Other Income", September 2004;

      (v) Revenue Form 12A110-1, "Release of Levy on Wages, Salary, and Other Income", January 2008;

      (w) Revenue Form 12A500, "Certificate of Partial Discharge of Tax Lien", June 2006;

      (x) Revenue Form 12A501, "Certificate of Subordination of Kentucky Finance and Administration Tax Lien", June 2006;

      (y) Revenue Form 12A502, "Application for Certificate of Subordination of Kentucky Tax Lien", October 2006;

      (z) Revenue Form 12A503, "Application for Specific Lien Release", October 2006;

      (aa) Revenue Form 12A504, "Personal Assessment of Corporate Officer or LLC Manager", June 2003;

      (bb) Revenue Form 12A505, "Waiver Extending Statutory Period of Assessment of Corporate Officer or LLC Manager", June 2003;

      (cc) Revenue Form 12A506, "Waiver Extending Statutory Period for Collection", June 2003;

      (dd) Revenue Form 12A507, "Table for Figuring the Amount Exempt from Levy on Wages, Salary, and Other Income", November 2006;

      (ee) Revenue Form 12A508-1, "Notice of Tax Due", January 2008;

      (ff) Revenue Form 12A508-2, "Notice of Tax Due", January 2008;

      (gg) Revenue Form 12A508-3, "Notice of Tax Due", November 2008;

      (hh) Revenue Form 12A508-4, "Notice of Tax Due", November 2008;

      (ii) Revenue Form 12A514, "Questionnaire for Persons Relative to a Notice of Assessment", August, 1996;

      (jj) Revenue Form 12A517, "Notice of Lien", November 2011;

      (kk) Revenue Form 12A517-1, "Notice of Child Support Lien", August 2014;

      (ll) Revenue Form 12A517-2, "Notice of Lien", August 2014;

      (mm) Revenue Form 12A517-3, "Notice of Lien", December 2014;

      (nn) Revenue Form 12A517-4, "Notice of Lien", December 2014;

      (oo) Revenue Form 12A518, "Certificate of Release of Lien", November 2008;

      (pp) Revenue Form 12A518-1, "Certificate of Release of Child Support Lien", August 2014;

      (qq) Revenue Form 12A518-2, "Certificate of Release of Lien", August 2014;

      (rr) Revenue Form 12A518-3, "Certificate of Release of Lien", December 2014;

      (ss) Revenue Form 12A518-4, "Certificate of Release of Lien", December 2014;

      (tt) Revenue Form 12A638, "Statement of Financial Condition for Individuals", July 2004;

      (uu) Revenue Form 12A638(I), "Instructions for Completing Statement of Financial Condition for Individuals", August 2004;

      (vv) Revenue Form 12A639, "Statement of Financial Condition for Businesses", August 2004;

      (ww) Revenue Form 12A639(I), "Instructions for Completing Statement of Financial Condition for Businesses", August 2004;

      (xx) Revenue Form 12B019, "Notice of Levy on Wages, Salary, and Other Income", September 2004;

      (yy) Revenue Form 12B019-1, "Notice of Levy on Wages, Salary, and Other Income", September 2011;

      (zz) Revenue Form 12B020, "Notice of Levy", September 2004;

      (aaa) Revenue Form 12B020-2, "Notice of Levy", January 2008;

      (bbb) Revenue Form 20A001, "Kentucky Department of Revenue Acknowledgment of Confidentiality", February 2016;

      (ccc) Revenue Form 21A020, "Request for Copy of Tax Refund Check", November 2011;

      (ddd) Revenue Form 30A005, "Temporary Vendor’s Sales Tax Permit", September 1998;

      (eee) Revenue Form 30A006-ASH, "Temporary Vendor Sales and Use Tax Return/Processing Document", December 2015;

      (fff) Revenue Form 30A006-BG, "Temporary Vendor Sales and Use Tax Return/Processing Document", December 2015;

      (ggg) Revenue Form 30A006-CKY, "Temporary Vendor Sales and Use Tax Return/Processing Document", December 2015;

      (hhh) Revenue Form 30A006-COR, "Temporary Vendor Sales and Use Tax Return/Processing Document", December 2015;

      (iii) Revenue Form 30A006-HOP, "Temporary Vendor Sales and Use Tax Return/Processing Document", December 2015;

      (jjj) Revenue Form 30A006-LOU, "Temporary Vendor Sales and Use Tax Return/Processing Document", December 2015;

      (kkk) Revenue Form 30A006-NKY, "Temporary Vendor Sales and Use Tax Return/Processing Document", December 2015;

      (lll) Revenue Form 30A006-OWEN, "Temporary Vendor Sales and Use Tax Return/Processing Document", December 2015;

      (mmm) Revenue Form 30A006-PAD, "Temporary Vendor Sales and Use Tax Return/Processing Document", December 2015;

      (nnn) Revenue Form 30A006-PIKE, "Temporary Vendor Sales and Use Tax Return/Processing Document", December 2015;

      (ooo) Revenue Form 30A872, "Record of Money Receipt Issued", October 2000;

      (ppp) Revenue Form 31A001, "Vendor Contact Authorization", July 2006;

      (qqq) Revenue Form 31A004, "Auditor Record of Money Receipt Issued", July 2006;

      (rrr) Revenue Form 31A011-ASH, "Taxpayer Data Questionnaire", December 2011;

      (sss) Revenue Form 31A011-BG, "Taxpayer Data Questionnaire", December 2011;

      (ttt) Revenue Form 31A011-CKY, "Taxpayer Data Questionnaire", December 2011;

      (uuu) Revenue Form 31A011-COR, "Taxpayer Data Questionnaire", December 2011;

      (vvv) Revenue Form 31A011-HOP, "Taxpayer Data Questionnaire", December 2011;

      (www) Revenue Form 31A011-LOU, "Taxpayer Data Questionnaire", December 2011;

      (xxx) Revenue Form 31A011-NKY, "Taxpayer Data Questionnaire", December 2011;

      (yyy) Revenue Form 31A011-OWEN, "Taxpayer Data Questionnaire", December 2011;

      (zzz) Revenue Form 31A011-PAD, "Taxpayer Data Questionnaire", December 2011;

      (aaaa) Revenue Form 31A011-PIKE, "Taxpayer Data Questionnaire", December 2011;

      (bbbb) Revenue Form 31A012, "Interstate Sales/Income Tax Questionnaire", July 2006;

      (cccc) Revenue Form 31A014, "SEATA - Southeastern Association of Tax Administrators Nexus Questionnaire", July 2006;

      (dddd) Revenue Form 31A020, "Office of Field Operations Request for Copy of Tax Return(s)", July 2006;

      (eeee) Revenue Form 31A050, "Electronic Transmittal Authorization", March 2011;

      (ffff) Revenue Form 31A110, "Office of Field Operations Estimated Assessment Request", June 2014;

      (gggg) Revenue Form 31A114, "Property Audit Request", November 2011;

      (hhhh) Revenue Form 31A115, "Agreement Fixing Test Periods", April 2008;

      (iiii) Revenue Form 31A149, "Agreement Fixing Period of Limitation Upon Assessment of Sales, Use or Severance Tax", July 2006;

      (jjjj) Revenue Form 31A150, "Agreement Fixing Period of Limitation Upon Assessment of Utility Gross Receipts License Tax", May 2008;

      (kkkk) Revenue Form 31A151, "Agreement Fixing Period of Limitation Upon Assessment of Sales or Use for Authorized EDP Holders", June 2013;

      (llll) Revenue Form 31A200, "Reporting Agreement", November 2011;

      (mmmm) Revenue Form 31A685, "Authorization to Examine Bank Records", May 1985;

      (nnnn) Revenue Form 31A725, "Statute of Limitations Agreement", July 2014;

      (oooo) Revenue Form 31A800, "IIT Review History Document", November 2011;

      (pppp) Revenue Form 31F006, "Southeastern States Information Exchange Program", March 2012; and

      (qqqq) Revenue Form 31F010, "Kentucky’s Computer Assisted Audit Program", May 2010.

      (2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Kentucky Department of Revenue, 501 High Street, Frankfort, Kentucky 40602, or at any Kentucky Department of Revenue Taxpayer Service Center, Monday through Friday, 8 a.m. to 5 p.m. (33 Ky.R. 3080; Am. 3333; eff. 6-1-2007; 34 Ky.R. 2203; 2379; eff. 6-6-2008; 35 Ky.R. 2468; 36 Ky.R. 16; eff. 9-4-2009; 2056-A; 2299; eff. 7-2-2010; 37 Ky.R. 2258; 2543; eff. 6-3-2011; 38 Ky.R. 1613; 1821; eff. 6-1-2012; 39 Ky.R. 1904; eff. 5-31-2013; 40 Ky.R. 1816; 2253; eff. 5-2-2014; 41 Ky.R. 2287; 42 Ky.R. 12; eff. 7-31-2015; TAm 2-16-2016; 42 Ky.R. 12, 2505, 2712; eff. 6-3-2016.)

Notation

      RELATES TO: KRS 42.470, 61.870-61.884, 64.012, 131.010(9), 131.020, 131.030, 131.041, 131.051, 131.061, 131.081, 131.110, 131.130, 131.150, 131.155, 131.170, 131.181, 131.183, 131.190, 131.240, 131.340, 131.500, 131.510(1), (2)(a), (2)(b), 131.530, 131.540, 132.020, 132.130-132.160, 132.180, 132.190, 132.200, 132.220, 132.227, 132.230, 132.260, 132.270, 132.290, 132.310, 132.320, 132.450, 132.487, 132.510, 132.820, 132.990, 133.045, 133.110, 133.120, 133.130, 133.240, 134.420, 134.580(4), 134.590, 134.800, 134.805, 134.810, 134.815, 134.820, 134.825, 134.830, 135.010, 135.020, 135.050, 136.020, 136.050, 136.070, 136.071, 136.0704, 136.090, 136.100, 136.115-136.180, 136.1873, 136.310, 136.320, 136.330, 136.335, 136.377, 136.392, 136.545, 136.575, 136.600-136.660, 137.130, 137.160, 138.448, 138.885, 139.185, 139.200, 139.240, 139.330, 139.390, 139.550, 141.0401(5),(6), 141.050(4), 141.210, 141.235, 141.340(2), 142.010, 142.050, 142.321, 142.327, 142.357, 143.030(1), 143.037, 143.040, 143.050, 143.060(1), 143.085, 143.990, 143A.010, 143A.030, 143A.035, 143A.037, 143A.080, 143A.090, 143A.100(1), 143A.991, 154.22-050, 154.22-060, 154.22-070, 154.23-010, 154.24-110, 154.24-130, 154.26-090, 154.28-090, 154.34-010, 155.170, 160.613-160.617, 160.6154(3), 205.745, 209.160, 224.1-310(1), 234.321, 234.370, 243.710, 243.720, 243.730, 243.850, 243.884, 248.756(2), 299.530, 304.4-030, 304.11-050, 304.49-220, 351.175, 395.470(3), 413.120

      STATUTORY AUTHORITY: KRS 131.130(3)

      NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(3) authorizes the Department of Revenue to prescribe forms necessary for the administration of any revenue law by the promulgation of an administrative regulation incorporating the forms by reference. This administrative regulation incorporates by reference the required Revenue Forms used in the general administration of taxes by the Department of Revenue and not limited to a specific tax.