(1) Nothing in KRS 138.655 to 138.725 shall deny the right of the Department of Revenue to make audits of a taxpayer's records and accounts, even though the same taxpayer may be or should be a motor carrier and subject to investigation by the Department of Vehicle Regulation. (2) The Department of Vehicle Regulation shall, upon request of the Department of Revenue, furnish the Department of Revenue any information which it may have in its records with regard to the administration of KRS 138.655 to 138.725. (3) The Department of Vehicle Regulation shall not make any refunds to any person or company without inquiring of the Department of Revenue as to the person or company being indebted to the Commonwealth of Kentucky by reason of any tax liability, and no refunds shall be made if such person or company is indebted in any fashion to the Commonwealth of Kentucky.
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