Summary of Original Version

Establish a new KRS Chapter 145 to create the Kentucky Tax Tribunal within the executive branch to be the single form for all tax litigation; establish judges, forums, processes, and methods of appeal; amend various statutes to conform; repeal sections of KRS Chapter 49 which constituted the Board of Tax Appeals; EFFECTIVE, in part, January 1, 2027.

Statutes affected:
Introduced: 11A.010, 13B.020, 49.010, 49.020, 49.030, 49.090, 49.990, 62.160, 131.081, 131.110, 131.180, 131.190, 131.622, 132.310, 132.460, 132.470, 132.620, 133.120, 133.170, 133.215, 134.551, 134.580, 134.590, 136.050, 136.658, 137.160, 138.132, 138.165, 138.195, 138.340, 138.354, 138.355, 138.729, 141.516, 143.060, 186.070, 211.392, 234.350, 247.920, 342.1231, 365.370, 452.505