Ky. Rev. Stat. » Chapter 131
Kentucky Revised Statutes

Ky. Rev. Stat. § 131.125 (2026)

Repealed, 1964

✓ laws through the 2026 session (checked Sept. 2026)
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Catchline at repeal: Appeal under KRS 131.110 and 131.120 is exclusive remedy. History: Repealed 1964 Ky. Acts ch. 141, sec. 39. -- Amended 1960 Ky. Acts ch. 186, Art. I, secs. 31 and 32. -- Created 1946 Ky. Acts ch. 233, sec. 2.

Notes of Decisions
Cited in 7 cases, 1950–1971 · leading case: Dep't of Conservation v. Co-De Coal Co., 388 S.W.2d 614 (Ky. Ct. App. 1965).
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Dep't of Conservation v. Co-De Coal Co., 388 S.W.2d 614 (Ky. Ct. App. 1965). · cites it 2× “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 Revenue, may nevertheless bring an…”
Koehler v. Commonwealth ex rel. Luckett, 432 S.W.2d 397 (Ky. Ct. App. 1968). · cites it 3× “110 and KRS 131.125 provided therefor. Appellee urges as its only offensive tactic that appellant’s remedy under the last quoted statute was exclusive.”
Dep't of Revenue v. Jack Cole Co., 474 S.W.2d 70 (Ky. Ct. App. 1971). “The last case cited above recognized this as the proper procedure in view of KRS 131.125 (since repealed but effective when these proceedings were initiated), which provided that was the only manner of having reviewed the refusal by the Department of Revenue to refund any tax.”
Reeves v. Jefferson Cnty., 245 S.W.2d 606 (Ky. Ct. App. 1951). · cites it 2× “KRS 131.125 clearly makes an appeal under KRS 131.”
Hahn v. Allphin, 282 S.W.2d 824 (Ky. Ct. App. 1955). “KRS 131.125; Reeves v. Jefferson County, Ky.”
Commonwealth ex rel. Luckett v. Kettenacker, 335 S.W.2d 339 (Ky. Ct. App. 1960). “Consequently under KRS 131.125(1), any defense that the delinquent may have had could no longer be asserted against the assessment either in the Department of Revenue, or before the State .”
Fields v. Reeves, 234 S.W.2d 661 (Ky. Ct. App. 1950). “KRS 131.125(1) provides: “Unless otherwise specifically provided by law, no appeal from or review of any tax assessment, ruling, order or finding of the Department of Revenue or of the Kentucky Tax Commission shall be allowed except in the manner and subject to the conditions as…”
Ky. Rev. Stat. § 131.125(1): 4 cases
Koehler v. Commonwealth ex rel. Luckett, 432 S.W.2d 397 (Ky. Ct. App. 1968). “110 and KRS 131.125 provided therefor. Appellee urges as its only offensive tactic that appellant’s remedy under the last quoted statute was exclusive.”
Reeves v. Jefferson Cnty., 245 S.W.2d 606 (Ky. Ct. App. 1951). “KRS 131.125 clearly makes an appeal under KRS 131.”
Commonwealth ex rel. Luckett v. Kettenacker, 335 S.W.2d 339 (Ky. Ct. App. 1960). “Consequently under KRS 131.125(1), any defense that the delinquent may have had could no longer be asserted against the assessment either in the Department of Revenue, or before the State .”
Fields v. Reeves, 234 S.W.2d 661 (Ky. Ct. App. 1950). “KRS 131.125(1) provides: “Unless otherwise specifically provided by law, no appeal from or review of any tax assessment, ruling, order or finding of the Department of Revenue or of the Kentucky Tax Commission shall be allowed except in the manner and subject to the conditions as…”
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