Kentucky Revised Statutes
Ky. Rev. Stat. § 131.310 (2026)
Repealed, 2017
✓ current as of May 2026
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Catchline at repeal: Kentucky Board of Tax Appeals created. History: Repealed 2017 Ky. Acts ch. 74, sec. 106, effective June 29, 2017. -- Amended 2010 Ky. Acts ch. 24, sec. 93, effective July 15, 2010. -- Amended 1968 Ky. Acts ch. 152, sec. 168. -- Created 1964 Ky. Acts ch. 141, sec. 1.
Notes of Decisions
Cited in 4
cases, 1984–2015 · leading case: Bd. of Educ. v. Logan Aluminum, Inc., 764 S.W.2d 75 (Ky. 1989).
Bd. of Educ. v. Logan Aluminum, Inc., 764 S.W.2d 75 (Ky. 1989). “” The Kentucky Board of Tax Appeals is “an administrative review agency” “created” pursuant to KRS 131.310 with its jurisdiction and procedure specified in KRS 131.”
Revenue Cabinet Commonwealth v. Moors Resort, Inc., 675 S.W.2d 859 (Ky. Ct. App. 1984). “00, exclusive of penalty and interest, which is the amount in Controversy- Taxpayer protested the assessment before the Kentucky Board of Tax Appeals (board), (KRS 131.310), maintaining that it was not subject to the sales tax imposed, for reason that its involvement in the ten…”
Est. of McVey v. Dep't of Revenue, 480 S.W.3d 233 (Ky. 2015). “A reviewing court can reverse such a decision if the Board’s decision is in violation of a statute. KRS 13B.”
Revenue Cabinet v. Corum & Edwards, Inc., 673 S.W.2d 736 (Ky. Ct. App. 1984). “KRS 131.310 and KRS 131.370. The board entered an order on September 16,1982, holding that “zone charges” and “trip charges” (two different categories of delivery charges) exacted by appellee in its business of selling ready-mix concrete were not “gross receipts” from “sales” of…”
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