Alternatively, a request may be sent to DORtaxpolicy@ky.gov.
Note 1: The DOR promulgates binding rules through regulations issued in accordance with KRS Chapter 13A. Also, the DOR announces general statements of position through guidance which are not regulations and do not have the force or effect of law. Guidance is issued at the Commissioner's discretion pursuant to KRS 131.130(8).
Note 2: Guidance, which consists of Technical Advice Memorandums ("TAM"), Revenue Procedures ("RP"), Private Letter Rulings ("PLR"), and General Information Letters ("GIL"), remains in effect unless withdrawn, superseded, or modified by a change in statute, regulation, case law, or other DOR guidance. If applicable, guidance will state on its face that it is being issued to supersede or modify an existing guidance, and the guidance being revoked or modified will also be identified.
Note 3: Guidance does not constitute a final ruling, order or determination of the DOR. Therefore, DOR guidance cannot be appealed to the Kentucky Claims Commission, Tax Appeals. Also, a taxpayer may not file a protest based on issuance of DOR guidance. If a taxpayer disagrees with DOR guidance, he or she may file a return contrary to the DOR guidance and may either seek a refund for any overpayment or may protest an assessment issued by the DOR as a result of the filing pursuant to KRS 131.110.