Download as PDF
131.110 Protest of assessment by Department of Revenue -- Review -Appeal.
(1)
(2)
(3)
(4)
(5)
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 department within forty-five (45) days from the date of notice.
Claims for refund of paid assessments may be made under KRS 134.580 and
denials appealed under KRS 131.340. The protest shall be accompanied by a
supporting statement setting forth the grounds upon which the protest is made.
Upon written request, the department may extend the time for filing the
supporting statement if it appears the delay is necessary and unavoidable. The
refusal of the extension may be reviewed in the same manner as a protested
assessment.
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 the conference. The taxpayer may appear in person or by
representative. Further conferences may be held by mutual agreement.
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
controversy, which shall be mailed to the taxpayer. The ruling shall state that it
is a final ruling of the department, generally state the issues in controversy, the
department's position thereon and set forth the procedure for prosecuting an
appeal to the Kentucky Board of Tax Appeals.
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 shall issue such ruling within thirty (30) days from the date the
request is received by the department.
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
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 ch. 120, sec. 1, effective July 13, 1990; and ch. 423, sec. 9,
effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 233, sec. 32, effective
June 17, 1978. -- Amended 1964 Ky. Acts ch. 141, sec. 13. -- Amended 1958
Ky. Acts ch. 69, sec. 1. -- Amended 1946 Ky. Acts ch. 233, sec. 1. -- Recodified
1942 Ky. Acts ch. 208, sec. 1, effective 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 Act which was last enacted by the General Assembly (ch. 423)
prevails.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.