State Tax Lien, Unemployment Insurance Lien, Worker's Compensation Lien, Inheritance Tax Lien


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)