Department of Revenue, Finance and Administration Cabinet, Commonwealth of Kentucky v. Marathon Pipe Line, LLC

RENDERED: MAY 13, 2022; 10:00 A.M. NOT TO BE PUBLISHED Commonwealth of Kentucky Court of Appeals NO. 2021-CA-0626-MR DEPARTMENT OF REVENUE, FINANCE AND ADMINISTRATION CABINET, COMMONWEALTH OF KENTUCKY APPELLANT APPEAL FROM FRANKLIN CIRCUIT COURT v. HONORABLE THOMAS D. WINGATE, JUDGE ACTION NO. 19-CI-00750 MARATHON PIPE LINE, LLC APPELLEE OPINION AFFIRMING ** ** ** ** ** BEFORE: CALDWELL, COMBS, AND L. THOMPSON, JUDGES. THOMPSON, L., JUDGE: The Department of Revenue, Finance and Administration Cabinet, Commonwealth of Kentucky (hereinafter referred to as the Department), appeals from a final…