KRS 49.210: Location of hearings -- Expenses of hearings outside offices.

The Board of Tax Appeals may hold hearings at any location within the Commonwealth,

with a view to securing opportunity to taxpayers to appear before it with as little

inconvenience and expense as practicable. When any member or employee of the board is

attending hearings at any place other than Frankfort, Kentucky, expenses necessarily

incurred in the performance of such duty shall be paid by the state upon certification by

the executive director of the Office of Claims and Appeals of an itemized statement of

such expenses in accordance with the Finance and Administration Cabinet administrative

regulations.