Kentucky Revised Statutes
Ky. Rev. Stat. § 139.488 (2026)
Repealed, 2008
✓ current as of May 2026
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Catchline at repeal: Determination of presumption of out-of-state sale, use, storage or consumption. History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1982 Ky. Acts ch. 431, sec. 4, effective July 15, 1982.
Notes of Decisions
Cited in 1
case, 2004–2004 · leading case: Popplewell's Alligator Dock No. 1, Inc. v. Cabinet, 133 S.W.3d 456 (Ky. 2004).
Popplewell's Alligator Dock No. 1, Inc. v. Cabinet, 133 S.W.3d 456 (Ky. 2004). “The Docks appealed and the Court of Appeals held that, because the facts were undisputed and the only issue involved the construction and application of KRS 139.488, the Docks were not required to exhaust their administrative remedies; thus, it reversed the case and remanded it…”
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