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KRS 131.051

"Taxpayer representative" defined for KRS 131.041 to 131.081

Effective: June 25, 2009 History: Amended 2009 Ky

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.

Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.