{"data":{"id":"us-ky/krs-131.051","jurisdiction":"us-ky","citation":"KRS 131.051","heading":"\"Taxpayer representative\" defined for KRS 131.041 to 131.081.","body":"As used in KRS 131.041 to 131.081, unless the context requires otherwise, \"taxpayer\nrepresentative\" means any attorney, tax practitioner, or other person designated by a\ntaxpayer to represent him before the department in any matter relating to taxes\nadministered by the department.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28094","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:21Z","sha256":"8bb827633e8464521e5eae5006a91b9fb0731fa1c56572319dc1fca697a1afb1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.050","next":"us-ky/krs-131.060"},"notice":"GroundRules: Original legal text. Not legal advice."}