2006 Kentucky Revised Statutes - .051   Definitions for KRS 131.041 to 131.081.

131.051 Definitions for KRS 131.041 to 131.081. As used in KRS 131.041 to 131.081, unless the context requires otherwise: (1)  "Taxpayer ombudsman" means the person appointed by the commissioner of revenue to carry out the administrative functions and responsibilities relating to the Office of the Taxpayer Ombudsman created pursuant to KRS 131.071. (2)  "Taxpayer representative" means any attorney, tax practitioner, or other person designated by a taxpayer to represent him before the department in any matter relating to taxes administered by the department. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 109, effective June 20, 2005. -- Created 1990 Ky. Acts ch. 423, sec. 1, effective July 13, 1990.