Kentucky Revised Statutes

Ky. Rev. Stat. § 141.230 (2026)

Repealed, 1954

✓ current as of May 2026

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Catchline at repeal: Payment under protest; action to recover tax paid; refund. History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b- 36.

Notes of Decisions

Cited in 1 case, 1952–1952 · leading case: Fontaine v. Dep't of Fin., 249 S.W.2d 799 (Ky. Ct. App. 1952).

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Fontaine v. Dep't of Fin., 249 S.W.2d 799 (Ky. Ct. App. 1952). · cites it 2× “The Department of Revenue insists that to allow Fontaine to file his action under KRS 141.230 against the Department of Finance after he had pursued his remedy within the Department of Revenue and before the Kentucky Tax Commission, as set out in KRS 131.”

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