Kentucky Revised Statutes Title XI. Revenue and Taxation § 131.010.Definitions for chapter

(1) “Commissioner” means the commissioner of revenue;

(2) “Department” means the Department of Revenue;

(3) “Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any individual or corporation acting in a fiduciary capacity for any other person;

(4) “Taxpayer” means any person required or permitted by law or administrative regulation to perform any act subject to the administrative jurisdiction of the department including the following:

(5) “Adjusted prime rate charged by banks” means the average predominant prime rate quoted by commercial banks to large businesses, as determined by the board of governors of the Federal Reserve System;

(6) “Tax interest rate” means the interest rate determined under KRS 131.183;

(7) “Tax” includes any assessment or license fee administered by the department; however, it shall not include moneys withheld or collected by the department pursuant to KRS 131.560 or 160.627;

(8) “Return” or “report” means any properly completed and, if required, signed form, statement, certification, claim estimate, declaration, or other document permitted or required to be submitted or filed with the department, including returns and reports or composites thereof which are permitted or required to be electronically transmitted;

(9) “Reasonable cause” means an event, happening, or circumstance entirely beyond the knowledge or control of a taxpayer who has exercised due care and prudence in the filing of a return or report or the payment of moneys due the department pursuant to law or administrative regulation;

(10) “Fraud” means:

(11) “Hard copy” means any document, record, report, or other data printed on paper or stored by an imaging system that does not permit additions, deletions, or other changes to the original documents;

(12) “Electronic record” means a collection of related information stored as bits of data in a medium that supports electronic extraction of the data at the field level, but does not include electronic imaging systems;

(13) “Electronic imaging systems” means a computer-based system used to store reproductions of documents and records through the use of electronic data processing, or computerized, digital, or optical scanning which records and indexes the document, but does not support electronic extraction of the data at the field level;

(14) “Electronic fund transfer” means an electronic data processing medium that takes the place of a paper check for debiting or crediting an account and of which a permanent record is made;

(15) “Specified tax return preparer” has the same meaning as in 26 U.S.C. sec. 6011(e)(3); and

(16) “Tax return preparer” has the same meaning as in 26 U.S.C. sec. 7701(a)(36)(A).