Page 1 of 1 136.624 Time for assessing taxes shown owing. (1) As soon as practicable after each return is received, the department shall examine it. If the amount of tax computed by the department is greater than the amount returned <br>by the taxpayer, the excess shall be assessed by the department within four (4) years <br>from the later of the date the return was filed or due, except that in the case of a <br>failure to file a return or a fraudulent return, the excess may be assessed at any time. <br>A notice of assessment shall be mailed to the provider. The provider and the <br>department may agree to extend this time period. (2) Any provider aggrieved by any action of the department may request a review and shall have the rights of appeal as set forth in KRS Chapter 131. Effective: January 1, 2006 <br>History: Created 2005 Ky. Acts ch. 168, sec. 100, effective January 1, 2006. <br>Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to <br>agencies and officers whose names have been changed in 2005 legislation confirming <br>the reorganization of the executive branch. Such a correction has been made in this <br>section.
Page 1 of 1 136.624 Time for assessing taxes shown owing. (1) As soon as practicable after each return is received, the department shall examine it. If the amount of tax computed by the department is greater than the amount returned <br>by the taxpayer, the excess shall be assessed by the department within four (4) years <br>from the later of the date the return was filed or due, except that in the case of a <br>failure to file a return or a fraudulent return, the excess may be assessed at any time. <br>A notice of assessment shall be mailed to the provider. The provider and the <br>department may agree to extend this time period. (2) Any provider aggrieved by any action of the department may request a review and shall have the rights of appeal as set forth in KRS Chapter 131. Effective: January 1, 2006 <br>History: Created 2005 Ky. Acts ch. 168, sec. 100, effective January 1, 2006. <br>Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to <br>agencies and officers whose names have been changed in 2005 legislation confirming <br>the reorganization of the executive branch. Such a correction has been made in this <br>section.
Page 1 of 1 136.624 Time for assessing taxes shown owing. (1) As soon as practicable after each return is received, the department shall examine it. If the amount of tax computed by the department is greater than the amount returned <br>by the taxpayer, the excess shall be assessed by the department within four (4) years <br>from the later of the date the return was filed or due, except that in the case of a <br>failure to file a return or a fraudulent return, the excess may be assessed at any time. <br>A notice of assessment shall be mailed to the provider. The provider and the <br>department may agree to extend this time period. (2) Any provider aggrieved by any action of the department may request a review and shall have the rights of appeal as set forth in KRS Chapter 131. Effective: January 1, 2006 <br>History: Created 2005 Ky. Acts ch. 168, sec. 100, effective January 1, 2006. <br>Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to <br>agencies and officers whose names have been changed in 2005 legislation confirming <br>the reorganization of the executive branch. Such a correction has been made in this <br>section.
