Revenue Cabinet v. JRS Data Systems, Inc.

GUDGEL, Judge:

The sole issue in this appeal is whether the act of depositing in the mail a petition of appeal to the Kentucky Board of Tax Appeals (board) amounts to a “filing” of the petition of appeal for purposes of KRS 131.340(2) [now KRS 131.340(3)]. The circuit court adjudged that it did, and hence, that appellee’s petition of appeal was timely filed. We disagree. Hence, we reverse and remand.

Appellant Revenue Cabinet (cabinet) conducted a sales and use tax audit of appel-lee’s business which resulted in the levying of a substantial assessment. Appellee filed a timely protest of the…