Skip to main content
Find a Lawyer

Kentucky Revised Statutes Title XI. Revenue and Taxation § 131.110.Protest of assessment by Department of Revenue; review; appeal

Current as of January 01, 2024 | Updated by FindLaw Staff

(1) (a) The department 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:

1. Forty-five (45) days from the date of notice, for assessments issued prior to July 1, 2018; and

2. Sixty (60) days from the date of notice, for assessments issued on or after July 1, 2018.

(b) Claims for refund of paid assessments may be made under KRS 134.580 and denials appealed under KRS 49.220.

(c) 1. The protest shall be accompanied by a supporting statement setting forth the grounds upon which the protest is made.

2. Upon written request, the department may extend the time for filing the supporting statement if it appears the delay is necessary and unavoidable.

3. The refusal of the extension may be reviewed in the same manner as a protested assessment.

(2) 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.

(3) (a) 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 Board of Tax Appeals.

(b) 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.

(c) If a taxpayer files a timely protest in dispute of a property tax assessment issued under KRS 136.120 to 136.180 and does not receive from the department, within one (1) year from the date on which the protest was filed:

1. A fully executed written agreement to settle the protest as authorized under KRS 131.030(3);

2. A final ruling in accordance with paragraphs (a) or (b) of this subsection; or

3. Resolution and closure of the protest;

the department shall immediately issue a final ruling that accepts the taxpayer's grounds of the protest, including the taxpayer's proposed true value as stated in the protest.

(4) After a final ruling has been issued, the taxpayer may appeal to the Board of Tax Appeals pursuant to the provisions of KRS 49.220.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Kentucky Revised Statutes Title XI. Revenue and Taxation § 131.110.Protest of assessment by Department of Revenue; review; appeal - last updated January 01, 2024 | https://codes.findlaw.com/ky/title-xi-revenue-and-taxation/ky-rev-st-sect-131-110/

Read this complete Kentucky Revised Statutes Title XI. Revenue and Taxation § 131.110.Protest of assessment by Department of Revenue; review; appeal on Westlaw. Westlaw subscription required.

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Kentucky Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard