Dept. of Revenue v. Cox

Date: January 27, 2012

This case deals with the question of when a taxpayer may seek a refund for overpaid taxes in the State of Kentucky. The NFIB Legal Center filed to urge the Kentucky Supreme Court to reject the state's argument that business taxpayers are barred from seeking refunds if they failed to initially protest the tax at the time of payment.

Status: Pending - Kentucky Supreme Court

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