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2017 Kentucky Revised Statutes
CHAPTER 342 - WORKERS' COMPENSATION
.1231 Procedure for protesting special fund assessments -- Expenses of audits, how paid.

Universal Citation: KY Rev Stat § 342.1231 (2017)
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342.1231 Procedure for protesting special fund assessments -- Expenses of audits, how paid. (1) (2) (3) (4) (5) (6) (7) The funding commission may mail to the taxpayer a notice of any assessment assessed by it. The assessment shall be final if not protested in writing to the funding commission within thirty (30) days from the date of notice. The protest shall be accompanied by a supporting statement setting forth the grounds upon which the protest is made. Upon written request, the funding commission may extend the time for filing the supporting statement if it appears the delay is necessary and unavoidable. The refusal of such 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 funding commission. 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 funding commission 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 funding commission, generally state the issues in controversy, the funding commission's position thereon and set forth the procedure for prosecuting an appeal to the Kentucky Claims Commission pursuant to KRS 49.220. 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 funding commission shall issue such ruling within thirty (30) days from the date the request is received by the funding commission. After a final ruling has been issued, the taxpayer may appeal to the Kentucky Claims Commission pursuant to KRS 49.220. The expenses incurred by the funding commission in conducting audits required in this chapter shall be paid by the insurance companies in accordance with administrative regulations promulgated by the funding commission. "Taxpayer" as used in this section means insurance carrier, self-insured group, and self-insured employer. Effective:June 29, 2017 History: Amended 2017 Ky. Acts ch. 74, sec. 100, effective June 29, 2017. -Amended 2005 Ky. Acts ch. 7, sec. 38, effective March 1, 2005. -- Created 1990 Ky. Acts ch. 33, sec. 5, effective July 13, 1990.
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