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131.051 "Taxpayer representative" defined for KRS 131.041 to 131.081

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KY Code › Title XI › Chapter 131 › Section 131.051

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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131.051 "Taxpayer representative" defined for KRS 131.041 to 131.081 · KRS § 131.051 | Frix