140.165 Audits, appraisals and examinations -- Finality of return and payment.
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/ky/chapter-140/140-165A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.