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Open Records Request Information

The General Assembly finds and declares that free and open examination of public records is in the public interest.  Kentucky Revised Statutes 61.870 through 61.884 discuss the procedures for filing and handling an Open Records Request, which records are open for inspection, and which records are exempt from inspection.  Click the following link to view these statutes.

An Open Records Request directed to the Kentucky Department of Revenue must be submitted in writing.  You may use the form below to submit your Request.  Please submit the Request via mail, fax, or email using the contact information on the form and in the Frequently Asked Questions section of this page.

Open Records Request Form [PDF - 58KB]

Note: Before downloading the Open Records Request Form, you may wish to review the Frequently Asked Questions listed below.

Frequently Asked Questions

  1. How do I submit an Open Records Request?

    All Open Records Requests must be submitted in writing. You may use the DOR Open Records Request Form from the Department of Revenue web page or you may submit a letter identifying the records sought and your preferred method of receiving those records (i.e. email, fax, postal mail, or pick up in person from the Department of Revenue in Frankfort, KY). Please provide your name, address, and daytime telephone number in the event we need to contact you. If you have an email address at which you would like to be contacted, please include that email address along with your other contact information. To access the Open Records Request Form, please click here.

  2. To whom do I submit an Open Records Request?

    1. To request records maintained by and in the custody of the Department of Revenue, you may submit your request in the following ways:

      1. Mail: Open Records Coordinator, Department of Revenue, 501 High Street, Station 69, Frankfort, Kentucky 40601

      2. Fax: Open Records Coordinator (844) 226-0329

      3. Email: Open Records Coordinator orr.revenue@ky.gov


    2. If the records you are seeking are under the custody and control of another agency, please submit your request to that agency. Failure to do so may delay the time it takes for you to obtain the records that you seek.

  3. Is there any cost associated with receiving a response to an Open Records Request?

    1. The standard cost of providing paper copies of responsive records is $.10 per page. If mailing is required, there will also be a charge for the cost of postage.

    2. The standard cost of providing CDs of responsive records is $10.00 per CD. If mailing is required, there will also be a charge for the cost of postage.

    3. If an approved request would require computer programming, and programming is possible, there is a cost of $29.00 to $75.00 per hour. An estimate of the time and cost to perform the programming will be provided to the requestor prior to the start of programming. Once an authorization for payment is received, programming will be performed to produce a response to the approved request.

    4. In accordance with KRS §61.874, additional fees may apply if the requested records are to be used for commercial purposes; see KRS §61.870(4), §61.874 and §61.8745. An estimate of the time and cost associated with fulfilling the request will be provided to the requestor prior to the request being fulfilled. Once an authorization for payment is received, materials will be gathered to produce a response to an approved request.

  4. When is payment for an Open Records Request expected?

    Payment is expected at the time the records are picked up at the Department of Revenue or prior to mailing. No hard copies of requested records will be mailed until all payments, including any shipping charges, have been received by the Department of Revenue.

  5. To whom do I make my check or money order payable for an Open Records Request?

    Your check or money order should be made payable to the Kentucky State Treasurer and mailed to the Open Records Coordinator, Department of Revenue, 501 High Street, Station 69, Frankfort, Kentucky 40601.

    Do not send payments for anything other than Open Records Request charges to the Open Records Coordinator.


  6. What if I want to request a copy of my own personal taxes?

    For detailed instructions on requesting a copy of your personal income tax return, please click here.


  7. What if I want to request a copy of my own business taxes?

    1. To request a copy of your own Corporate tax return, please either:

      1. Call: (502) 564-8139 or

      2. Email: KRC.WEBResponseCorporationTax@ky.gov


    2. To request a copy of your own Pass-Through Entity (i.e. Partnership, S-Corp, LLC) tax return, please either:

      1. Call: (502) 564-8139 or

      2. Email: DORWEBRESPONSEPASSTHROUGHENTITY@ky.gov

  8. Are all records maintained and in the custody of the Department of Revenue subject to release under the Kentucky Open Records Act?

    No. Some records are exempt under the Open Records Act. Exempt records include, but are not limited to, individual and corporate income taxes; records held with an application for or administration of a loan or grant; records held with the regulation of commercial enterprise; records held for the grant or review of a license to do business; prospective locations of businesses or industries; real estate appraisals until all of the property has been acquired; examination data before the exam is administered; and records that compromise public safety.


  9. What are some of the records available for release by DOR?

    Releasable records include, but are not limited to, any public records on an individual to that individual only; any public records on a company to an authorized representative of the company; certain property assessment information, both personal and real; and course materials for classes conducted by DOR.


  10. Is any information purged from released records?

    Yes. All information considered to be personal and private in nature will be redacted from all records prior to release.


  11. How long does it take to receive a response to an Open Records Request?

    1. Generally, an agency has three business days from the date of receipt to respond to an Open Records Request. Requests received by the Open Records Coordinator prior to 3:00 P.M. Eastern Time shall be deemed received on that day; all requests received by the Open Records Coordinator after 3:00 P.M. Eastern Time shall be deemed received on the following business day.

    2. If the documents requested are not available for release within those three business days, a written response will be provided to the requestor indicating the approximate date of availability of the requested documents.

    3. If the requested records are protected from release under the Act, and it is determined that a request will be denied, a written response will be provided to the requestor within three business days following the date the request was received.

  12. Are the persons whose records are being requested notified of a request?

    We will make every reasonable effort to provide notification.

 

Last Updated 4/17/2015
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