{"data":{"id":"us-ky/krs-140.165","jurisdiction":"us-ky","citation":"KRS 140.165","heading":"Audits, appraisals and examinations -- Finality of return and payment.","body":"The department may make such audits, appraisals, and examinations of records according\nto KRS 131.130 to properly supervise the collection of all taxes due under the provisions\nof this chapter. A completed tax return with full payment attached shall be fin al one (1)\nyear after receipt by the department unless an audit has been initiated with due notice to\nthe personal representative, except:\n(1) If any assets of the estate were not reported on the tax return filed with the\ndepartment, or\n(2) If any informat ion was not revealed to the department which would affect the\namount of tax due.","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28996","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"9076840eee997567216a845a66a8d272a68ac7289e15d4fa53fafbbfba566dd0","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.160","next":"us-ky/krs-140.170"},"notice":"GroundRules: Original legal text. Not legal advice."}