Ky. Rev. Stat. § 131.110

Protest of assessment by Department of Revenue -- Review -- Appeal

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(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 made 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 the 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, generally 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 agreement 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. Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 212, sec. 50, effective July 14, 2022. -- Amended 2021 Ky. Acts ch. 185, sec. 59, effective June 29, 2021. -- Amended 2018 Ky. Acts ch. 171, sec. 106, effective April 14, 2018; and ch. 207, sec. 106, effective April 27, 2018. -- Amended 2017 Ky. Acts ch. 74, sec. 64, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 112, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 361, sec. 4, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 120, sec. 1, effective July 13, 1990; and ch. 423, sec. 9, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 233, sec. 32, effective June 17, 1978. -- Amended 1964 Ky. Acts ch. 141, sec. 13. -- Amended 1958 Ky. Acts ch. 69, sec. 1. -- Amended 1946 Ky. Acts ch. 233, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-4, 4114h-5. Legislative Research Commission Note (7/13/90). This section was amended by two 1990 Acts (ch. 120 and ch. 423) which are in conflict. Pursuant to KRS 446.250, the Act which was last enacted by the General Assembly (ch. 423) prevails.

Notes of Decisions

Cited in 38 cases (3 in the last 5 years), 1942–2025 · leading case: Department of Revenue, Finance & Administration Cabinet v. Cox Interior, Inc.

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Department of Revenue, Finance & Administration Cabinet v. Cox Interior, Inc. (2013) ky · cites it 17× “The Department contended that Cox Interior had to protest the assessment pursuant to KRS 131.110 within forty-five (45) days of receiving notice of the tax due in order to preserve its right to a refund.”

City of Somerset v. Bell (2005) kyctapp · cites it 8× “THE TAXPAYERS' CROSS-APPEAL The taxpayers argue, first, that KRS 131.110 does not apply to a refund of ad valorem taxes and, second, that they are eligible for interest on the taxes they paid.”

Monumental Life Insurance Co. v. Department of Revenue (2008) kyctapp · cites it 2× “(9) Any taxpayer subject to taxation under this section may protest in the manner provided in KRS 131.110. The interpretation of a statute is a matter of law.”

Popplewell's Alligator Dock No. 1, Inc. v. Cabinet (2004) ky “challenging the constitutionality of the Cabinet’s method of assessing the value of unmined coal, this Court first “note[d] that the appellees in this case and any other taxpayers who believed their valuations were in excess of fair cash value, had the right to meet with the…”

Revenue Cabinet v. Castleton, Inc. (1992) kyctapp · cites it 7× “KRS 131.110, which applies to protests of tax assessments, provided, in pertinent part, prior to amendment in 1990 that: (1) The Revenue Cabinet shall mail to the taxpayers a notice of any tax assessed by it.”

Cromwell Louisville Associates, Ltd. Partnership v. Commonwealth (2010) ky · cites it 2× “Denials of refund claims or applications may be protested and appealed in accordance with KRS 131.110 and 131.340. No state government agency shall refund ad valorem taxes, except those held unconstitutional, unless the taxpayer has properly followed the administrative remedy…”

Department of Revenue v. Jack Cole Co. (1971) kyctapp · cites it 5× “When the Department of Motor Transportation declined to make the refunds requested, ap-pellees proceeded administratively before the Kentucky Tax Commission under KRS 131.110. After an adverse decision, they appealed to the Franklin Circuit Court under KRS 131.”

Revenue Cabinet v. Gillig (1997) ky · cites it 2× “Appellant further asserts that the interim method meets the requirements set forth in Dolan, supra, and that adequate remedial relief was available because KRS 131.110 allows taxpayers to protest the assessment and the protest essentially forces the Cabinet to consider any…”

International Society for Krishna Consciousness, Inc. v. Commonwealth ex rel. Carpenter (1980) kyctapp · cites it 2× “No protest was made by ISKCON, and no effort was made to utilize or exhaust the administrative remedies provided by KRS 131.110. Notice of the restraining order was served on ISKCON on July 3, 1979, through the office of the Secretary of State.”

Department of Conservation v. Co-De Coal Company (1965) kyctapphigh · cites it 3× “580, coupled with KRS 131.110 and 131.120, afforded appellee the only statutory method of securing a refund, we are left with the bare question of whether a taxpayer, who has made no attempt to follow the prescribed procedure for review of a decision of the Department of…”

Ballard County v. Citizens State Bank of Wickliffe (1953) kyctapp · cites it 3× “The increase of an assessment; of property, of an individual owner may be reviewed or appealed from only in the manner provided in' subsection (2) of KRS 131.110 and in KRS 131.120.?’ This must be read with the provision in KRS 133.”

Bobinchuck v. Levitch (1964) kyctapp · cites it 2× “KRS 131.110. The Kentucky Department of Revenue in assessing taxes against any person is dealing with a property-right by requiring such person to pay taxes, and provision is made for appeals from the Department of Rev- *236 cnue’s rulings to the Kentucky Tax Commission.”

Show all 38 citing cases →

— Ky. Rev. Stat. § 131.110(1) — 11 cases

Department of Revenue, Finance & Administration Cabinet v. Cox Interior, Inc. (2013) ky “The Department contended that Cox Interior had to protest the assessment pursuant to KRS 131.110 within forty-five (45) days of receiving notice of the tax due in order to preserve its right to a refund.”

Eagle Machine Co. v. Commonwealth ex rel. Gillis (1985) kyctapp

Zeigler Coal Co. v. Commonwealth, Department of Revenue (1985) kyctapp

Revenue Cabinet v. Castleton, Inc. (1992) kyctapp “KRS 131.110, which applies to protests of tax assessments, provided, in pertinent part, prior to amendment in 1990 that: (1) The Revenue Cabinet shall mail to the taxpayers a notice of any tax assessed by it.”

Commonwealth v. Van Meter (1945) kyctapphigh

— Ky. Rev. Stat. § 131.110(1)(a) — 1 case

Pleasant Unions, LLC v. Kentucky Tax Company, LLC (2021) ky

— Ky. Rev. Stat. § 131.110(2) — 2 cases

Hahn v. Allphin (1955) kyctapp

Reeves v. Jefferson County (1951) kyctapphigh

— Ky. Rev. Stat. § 131.110(3) — 3 cases

Commonwealth, Revenue Cabinet v. Kenington Sales, Inc. (1992) kyctapp

Century Aluminum of Kentucky, Gp v. Department of Revenue, Finance and Administration Cabinet Commonwealth of Kentucky (2021) kyctapp

— Ky. Rev. Stat. § 131.110(4) — 3 cases

Century Aluminum of Kentucky, Gp v. Department of Revenue, Finance and Administration Cabinet Commonwealth of Kentucky (2021) kyctapp

Rent-A-Center East, Inc. v. Department of Revenue, Finance and Administration Cabinet, Commonwealth of Kentucky (2025) kyctapp

Commonwealth v. At & T Corp. (2015) ky

— Ky. Rev. Stat. § 131.110(5) — 2 cases

Estate of McVey v. Department of Revenue (2015) ky

Commonwealth, Revenue Cabinet v. Kenington Sales, Inc. (1992) kyctapp

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