Kentucky Code § KRS 131.061

KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue
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In addition to all other rights or privileges afforded Kentucky taxpayers, and notwithstanding any provisions of the Kentucky Revised Statutes to the contrary, the provisions of KRS 131.041 to 131.081 shall apply with regard to all taxes administered by the Department of Revenue.

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