KRS 131.515
Types of state tax liens are:
- State tax lien (Revenue Cabinet)
- Recoupment lien (Workforce Development Cabinet)
- Unemployment Insurance
- Workers Compensation
- Inheritance Tax Lien
- Notice of Seizure and Tax Lien
KRS 131.515 discusses state tax liens and releases and refers to KRS 382.440 for recording requirements and KRS 382.470 for release requirements.
- The person or entity (Commonwealth of Kentucky) asserting the lien (KRS 382.440 & 382.200)
- The person or entity upon who the lien is being filed against. (KRS 382.440 & 382.200)
- The document must state the type of lien. (KRS 382.440)
- A preparation statement (KRS 382.335 (Most liens prepared by Commonwealth of Kentucky do not have a preparation statement.)
- The clerk shall request a return mail address (KRS 382.240)
STATE TAX LIEN RELEASES
The document must have:
- The Commonwealth (KRS 382.470 & 382.200)
- The taxpayer being released (KRS 382.470 & 382.200)
- The book and page reference of the original lien (KRS 382.290)