95-ORD-011 is cited to support the principle that tax records related to a business can only be released to the business or its authorized agent, as per KRS 131.190(1). This citation is used to affirm the decision of the Revenue Cabinet in denying access to tax records requested by an executor who was not considered an authorized agent.
95-ORD-011 was Followed by 04-ORD-152
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Disclaimer:
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.