KRS 131.110: Protest of assessment by Department of Revenue -- Review -- Appeal.

(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 mad e 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 th e

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, gene rally 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 agreeme nt 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.