KRS 140.165 — Audits, appraisals and examinations -- Finality of return and payment

The department may make such audits, appraisals, and examinations of records according
to KRS 131.130 to properly supervise the collection of all taxes due under the provisions
of this chapter. A completed tax return with full payment attached shall be fin al one (1)
year after receipt by the department unless an audit has been initiated with due notice to
the personal representative, except:
(1) If any assets of the estate were not reported on the tax return filed with the
department, or
(2) If any informat ion was not revealed to the department which would affect the
amount of tax due.