Statutes > Kentucky Statutes > CHAPTER 131 DEPARTMENT OF REVENUE > 131.051 "Taxpayer representative" defined for KRS 131.041 to 131.081.

131.051 "Taxpayer representative" defined for KRS 131.041 to 131.081.

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131.051 &quot;Taxpayer representative&quot; defined for KRS 131.041 to 131.081. As used in KRS 131.041 to 131.081, unless the context requires otherwise, &quot;taxpayer <br>representative&quot; means any attorney, tax practitioner, or other person designated by a <br>taxpayer to represent him before the department in any matter relating to taxes <br>administered by the department. Effective: June 25, 2009 <br>History: Amended 2009 Ky. Acts ch. 12, sec. 37, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 109, effective June 20, 2005. -- Created 1990 Ky. Acts <br>ch. 423, sec. 1, effective July 13, 1990.