Kentucky DOR's Disregard of Transparency

Kentucky DOR's Disregard of Transparency

by Cara Griffith

... For the past year, Tax Analysts has been exploring transparency in state tax administration. Some states do a pretty good job of ensuring that guidance (including private letter rulings) are publicly available.

Other states just don't seem to get it. Kentucky is one of those states. The Kentucky Department of Revenue issues written final rulings. The rulings are the final decision by the DOR on a disputed assessment before the case is moved to the Kentucky Board of Tax Appeals.

However, despite the fact that they are written and are final determinations by an administrative agency, the rulings are not published or otherwise made available to the public. Practitioners have expressed particular concern when rulings from administrative agencies are not publicly released...

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View Cara Griffith's opinion in its entirety on the taxanalysts® Blog.

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