There is a newer version of the Kentucky Revised Statutes
2009 Kentucky Revised Statutes
CHAPTER 136 CORPORATION AND UTILITY TAXES
136.624 Time for assessing taxes shown owing.
Download pdfby the taxpayer, the excess shall be assessed by the department within four (4) years
from the later of the date the return was filed or due, except that in the case of a
failure to file a return or a fraudulent return, the excess may be assessed at any time.
A notice of assessment shall be mailed to the provider. The provider and the
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
History: Created 2005 Ky. Acts ch. 168, sec. 100, effective January 1, 2006.
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
agencies and officers whose names have been changed in 2005 legislation confirming
the reorganization of the executive branch. Such a correction has been made in this
section.
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