Statutes, codes, and regulations
Kentucky Revised Statutes
Title 11 - REVENUE AND TAXATIONChapter 131 - DEPARTMENT OF REVENUE
KENTUCKY TAXPAYERS' BILL OF RIGHTS
Section 131.051 - "Taxpayer representative" defined for KRS 131.041 to 131.081

Ky. Rev. Stat. § 131.051

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Current through 2024 Ky. Acts ch.225
Section 131.051 - "Taxpayer representative" defined for KRS 131.041 to 131.081

As used in KRS 131.041 to 131.081, unless the context requires otherwise, "taxpayer representative" means any attorney, tax practitioner, or other person designated by a taxpayer to represent him before the department in any matter relating to taxes administered by the department.

KRS 131.051

Effective:6/25/2009
Amended 2009, Ky. Acts ch. 12, sec. 37, effective6/25/2009. -- Amended 2005, Ky. Acts ch. 85, sec. 109, effective 6/20/2005. -- Created 1990 Ky. Acts ch. 423, sec. 1, effective 7/13/1990.