KRS 131.061: KRS 131.041 to 131.081 to apply to all taxes administered by Department

of Revenue.

In addition to all other rights or privileges afforded Kentucky taxpayers, and

notwithstanding any provisions of the Kentucky Revised Statutes to the contrary, the

provisions of KRS 131.041 to 131.081 shall apply with regard to all taxes administered

by the Department of Revenue.