{"data":{"id":"us-ky/krs-140.140","jurisdiction":"us-ky","citation":"KRS 140.140","heading":"Payment of estate tax under protest -- Action to recover -- Refund.","body":"(1) No suit shall be maintained in any court to restrain or delay the collection or\npayment of the tax levied by KRS 140.130. The aggrieved taxpayer shall pay the tax\nunder protest as and when required, and may at any time within two (2) years from\nthe date of  such payment sue the state through the Finance and Administration\nCabinet, in an action at law in any state or federal court having jurisdiction of the\nparties and subject matter, for the recovery of the tax paid with legal interest thereon\nfrom the date of payment.\n(2) If it is finally determined that the tax or any part thereof was wrongfully collected\nfor any reason the Finance and Administration Cabinet shall draw a warrant on the\nState Treasurer for the amount of tax adjudged to have been wrongfully c ollected,\ntogether with legal interest thereon. The State Treasurer shall pay the warrant at\nonce out of the general fund, in preference to other warrants or claims against the\nstate.\n(3) A separate suit need not be filed for each individual payment made by any taxpayer,\nbut a recovery may be had in one (1) suit for as many payments as have been made.","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28991","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"cbbefd07509d472b3234c2222a564268348a555a18b6f72e463d6b93a4867674","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.130","next":"us-ky/krs-140.150"},"notice":"GroundRules: Original legal text. Not legal advice."}