KRS 140.140: Payment of estate tax under protest -- Action to recover -- Refund.

(1) No suit shall be maintained in any court to restrain or delay the collection or

payment of the tax levied by KRS 140.130. The aggrieved taxpayer shall pay the tax

under protest as and when required, and may at any time within two (2) years from

the date of such payment sue the state through the Finance and Administration

Cabinet, in an action at law in any state or federal court having jurisdiction of the

parties and subject matter, for the recovery of the tax paid with legal interest thereon

from the date of payment.

(2) If it is finally determined that the tax or any part thereof was wrongfully collected

for any reason the Finance and Administration Cabinet shall draw a warrant on the

State Treasurer for the amount of tax adjudged to have been wrongfully c ollected,

together with legal interest thereon. The State Treasurer shall pay the warrant at

once out of the general fund, in preference to other warrants or claims against the

state.

(3) A separate suit need not be filed for each individual payment made by any taxpayer,

but a recovery may be had in one (1) suit for as many payments as have been made.