{"data":{"id":"us-ky/krs-131.110","jurisdiction":"us-ky","citation":"KRS 131.110","heading":"Protest of assessment by Department of Revenue -- Review -- Appeal.","body":"(1) (a) The department shall mail to the taxpayer a notice of any tax assessed by it.\nThe assessment shall be due and payable if not protested in writing to the\ndepartment within:\n1. Forty-five (45) days from the date of notice, for assessments issued prior\nto July 1, 2018; and\n2. Sixty (60) days from the date of notice, for assessments issued on or\nafter July 1, 2018.\n(b) Claims for refund of paid assessments may be mad e under KRS 134.580 and\ndenials appealed under KRS 49.220.\n(c) 1. The protest shall be accompanied by a supporting statement setting forth\nthe grounds upon which the protest is made.\n2. Upon written request, the department may extend the time for filing th e\nsupporting statement if it appears the delay is necessary and\nunavoidable.\n3. The refusal of the extension may be reviewed in the same manner as a\nprotested assessment.\n(2) After a timely protest has been filed, the taxpayer may request a conference with the\ndepartment. The request shall be granted in writing stating the date and time set for\nthe conference. The taxpayer may appear in person or by representative. Further\nconferences may be held by mutual agreement.\n(3) (a) After considering the taxpayer's protest, including any matters presented at the\nfinal conference, the department shall issue a final ruling on any matter still in\ncontroversy, which shall be mailed to the taxpayer. The ruling shall state that\nit is a final ruling of the department, gene rally state the issues in controversy,\nthe department's position thereon and set forth the procedure for prosecuting\nan appeal to the Board of Tax Appeals.\n(b) The taxpayer may request in writing a final ruling at any time after filing a\ntimely protest and supporting statement. When a final ruling is requested, the\ndepartment shall issue such ruling within thirty (30) days from the date the\nrequest is received by the department.\n(c) If a taxpayer files a timely protest in dispute of a property tax assessment\nissued under KRS 136.120 to 136.180 and does not receive from the\ndepartment, within one (1) year from the date on which the protest was filed:\n1. A fully executed written agreeme nt to settle the protest as authorized\nunder KRS 131.030(3);\n2. A final ruling in accordance with paragraphs (a) or (b) of this\nsubsection; or\n3. Resolution and closure of the protest;\nthe department shall immediately issue a final ruling that accepts the\ntaxpayer's grounds of the protest, including the taxpayer's proposed true value\nas stated in the protest.\n(4) After a final ruling has been issued, the taxpayer may appeal to the Board of Tax\nAppeals pursuant to the provisions of KRS 49.220.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53106","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:21Z","sha256":"5d01fa8afd0da20156d83e33f3dd56d1f307e3640c72963d2a47383401a43b1f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.100","next":"us-ky/krs-131.120"},"notice":"GroundRules: Original legal text. Not legal advice."}