Kentucky Statutes 131.660 – Rights of taxpayer whose name is erroneously published
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If the department publishes a name under KRS § 131.650 in error, the taxpayer whose name was erroneously published has all the rights enumerated in KRS § 131.081 for an aggrieved taxpayer.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 167, effective June 20, 2005. — Created
2002 Ky. Acts ch. 366, sec. 12, effective January 1, 2003.
Effective: June 20, 2005
Terms Used In Kentucky Statutes 131.660
- 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 2005 Ky. Acts ch. 85, sec. 167, effective June 20, 2005. — Created
2002 Ky. Acts ch. 366, sec. 12, effective January 1, 2003.