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

Types of state tax liens are:
o    State tax lien (Revenue Cabinet)
o    Recoupment lien (Workforce Development Cabinet)
o    Unemployment Insurance
o    Workers Compensation
o    Inheritance Tax Lien
o    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 document requires:
•    The person or entity (Commonwealth of Kentucky) asserting the lien (KRS 382.440 & 382.200)
•    The person, persons or entity upon whom the lien is being filed.  (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)