State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 110

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131.110 Protest of assessment by Department of Revenue -- Review -- Appeal. (1) The Department of Revenue shall mail to the taxpayer a notice of any tax assessed by it. The assessment shall be due and payable if not protested in writing to the <br>department within forty-five (45) days from the date of notice. Claims for refund of <br>paid assessments may be made under KRS 134.580 and denials appealed under <br>KRS 131.340. The protest shall be accompanied by a supporting statement setting <br>forth the grounds upon which the protest is made. Upon written request, the <br>department may extend the time for filing the supporting statement if it appears the <br>delay is necessary and unavoidable. The refusal of the extension may be reviewed in <br>the same manner as a protested assessment. (2) After a timely protest has been filed, the taxpayer may request a conference with the department. The request shall be granted in writing stating the date and time set for <br>the conference. The taxpayer may appear in person or by representative. Further <br>conferences may be held by mutual agreement. (3) After considering the taxpayer's protest, including any matters presented at the final conference, the department shall issue a final ruling on any matter still in <br>controversy, which shall be mailed to the taxpayer. The ruling shall state that it is a <br>final ruling of the department, generally state the issues in controversy, the <br>department's position thereon and set forth the procedure for prosecuting an appeal <br>to the Kentucky Board of Tax Appeals. (4) The taxpayer may request in writing a final ruling at any time after filing a timely protest and supporting statement. When a final ruling is requested, the department <br>shall issue such ruling within thirty (30) days from the date the request is received <br>by the department. (5) After a final ruling has been issued, the taxpayer may appeal to the Kentucky Board of Tax Appeals pursuant to the provisions of KRS 131.340. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 112, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 361, sec. 4, effective July 14, 1992. -- Amended 1990 Ky. Acts <br>ch. 120, sec. 1, effective July 13, 1990; and ch. 423, sec. 9, effective July 13, 1990. -- <br>Amended 1978 Ky. Acts ch. 233, sec. 32, effective June 17, 1978. -- Amended 1964 <br>Ky. Acts ch. 141, sec. 13. -- Amended 1958 Ky. Acts ch. 69, sec. 1. -- Amended <br>1946 Ky. Acts ch. 233, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective <br>October 1, 1942, from Ky. Stat. sec. 4114h-4, 4114h-5. Legislative Research Commission Note (7/13/90). This section was amended by two 1990 Acts (ch. 120 and ch. 423) which are in conflict. Pursuant to KRS 446.250, the <br>Act which was last enacted by the General Assembly (ch. 423) prevails.