As used in KRS § 131.041 to KRS § 131.081, unless the context requires otherwise, “taxpayer representative” means any attorney, tax practitioner, or other person designated by a taxpayer to represent him before the department in any matter relating to taxes administered by the department.
Effective: June 25, 2009
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Terms Used In Kentucky Statutes 131.051

  • Attorney: means attorney-at-law. See Kentucky Statutes 446.010
  • Department: means the Department of Revenue. See Kentucky Statutes 131.010
  • Taxpayer: means any person required or permitted by law or administrative regulation to perform any act subject to the administrative jurisdiction of the department including the following:
    (a) File a report, return, statement, certification, claim, estimate, declaration, form, or other document. See Kentucky Statutes 131.010

History: Amended 2009 Ky. Acts ch. 12, sec. 37, effective June 25, 2009. — Amended
2005 Ky. Acts ch. 85, sec. 109, effective June 20, 2005. — Created 1990 Ky. Acts ch.
423, sec. 1, effective July 13, 1990.

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