Skip to main navigation Skip to main content

The Department of Revenue may enjoin a business from operating within the Commonwealth of Kentucky when the taxpayer has an outstanding tax liability. This type of action is usually initiated when other types of collection action​ have failed to bring the taxpayer into compliance or where the taxpayer has a clear history of non-compliance.

A suit is filed in the Franklin Circuit Court asking for a permanent injunction accompanied by an Order to Enforce. The Order to Enforce is a court document authorizing the sheriff of the county where the business is located to take whatever action is necessary to close the business.​

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.