KRS Chapter 131: A Map of Kentucky Tax Administration
Chapter 131 contains central provisions governing the Kentucky Department of Revenue, assessments, taxpayer information, protests, and tax administration.
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Chapter 131 contains central provisions governing the Kentucky Department of Revenue, assessments, taxpayer information, protests, and tax administration.
Kentucky Administrative Regulations implement statutory tax authority and must be researched with the enabling KRS section, effective history, and agency guidance.
Kentucky tax research requires separating statutes enacted by the General Assembly, administrative regulations, Department guidance, and the actual notice or assessment.
KRS 131.110 governs written protests of many Kentucky Department of Revenue assessments and makes the notice date and statutory protest period central.
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