KRS 131.110 — Protest of assessment by Department of Revenue -- Review -- Appeal

(1) (a) The department shall mail to the taxpayer a notice of any tax assessed by it.
The assessment shall be due and payable if not protested in writing to the
department within:
1. Forty-five (45) days from the date of notice, for assessments issued prior
to July 1, 2018; and
2. Sixty (60) days from the date of notice, for assessments issued on or
after July 1, 2018.
(b) Claims for refund of paid assessments may be mad e under KRS 134.580 and
denials appealed under KRS 49.220.
(c) 1. The protest shall be accompanied by a supporting statement setting forth
the grounds upon which the protest is made.
2. Upon written request, the department may extend the time for filing th e
supporting statement if it appears the delay is necessary and
unavoidable.
3. The refusal of the extension may be reviewed in the same manner as a
protested assessment.
(2) After a timely protest has been filed, the taxpayer may request a conference with the
department. The request shall be granted in writing stating the date and time set for
the conference. The taxpayer may appear in person or by representative. Further
conferences may be held by mutual agreement.
(3) (a) After considering the taxpayer's protest, including any matters presented at the
final conference, the department shall issue a final ruling on any matter still in
controversy, which shall be mailed to the taxpayer. The ruling shall state that
it is a final ruling of the department, gene rally state the issues in controversy,
the department's position thereon and set forth the procedure for prosecuting
an appeal to the Board of Tax Appeals.
(b) The taxpayer may request in writing a final ruling at any time after filing a
timely protest and supporting statement. When a final ruling is requested, the
department shall issue such ruling within thirty (30) days from the date the
request is received by the department.
(c) If a taxpayer files a timely protest in dispute of a property tax assessment
issued under KRS 136.120 to 136.180 and does not receive from the
department, within one (1) year from the date on which the protest was filed:
1. A fully executed written agreeme nt to settle the protest as authorized
under KRS 131.030(3);
2. A final ruling in accordance with paragraphs (a) or (b) of this
subsection; or
3. Resolution and closure of the protest;
the department shall immediately issue a final ruling that accepts the
taxpayer's grounds of the protest, including the taxpayer's proposed true value
as stated in the protest.
(4) After a final ruling has been issued, the taxpayer may appeal to the Board of Tax
Appeals pursuant to the provisions of KRS 49.220.