Kentucky Revised Statutes

Ky. Rev. Stat. § 140.165 (2026)

Audits, appraisals and examinations -- Finality of return and payment

✓ current as of May 2026

Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

The department may make such audits, appraisals, and examinations of records according to KRS 131.130 to properly supervise the collection of all taxes due under the provisions of this chapter. A completed tax return with full payment attached shall be final one (1) year after receipt by the department unless an audit has been initiated with due notice to the personal representative, except:

(1) If any assets of the estate were not reported on the tax return filed with the department, or

(2) If any information was not revealed to the department which would affect the amount of tax due. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 458, effective June 20, 2005. -- Created 1962 Ky. Acts ch. 93, sec. 4.

Notes of Decisions

Cited in 2 cases, 1988–2015 · leading case: Est. of McVey v. Dep't of Revenue, 480 S.W.3d 233 (Ky. 2015).

Sort: Relevance Newest Treatment

Est. of McVey v. Dep't of Revenue, 480 S.W.3d 233 (Ky. 2015). “”); KRS 140.165 (“The department may make such audits, appraisals, and examinations of records according to KRS 131.”

Revenue Cabinet Commonwealth v. Est. of Young, 748 S.W.2d 167 (Ky. Ct. App. 1988). “330 and KRS 140.165 — and the ability of the Revenue Cabinet to redetermine the agricultural/horticultural value for inheritance tax purposes in lieu of the previously assessed value placed on the land for ad valorem tax purposes.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.