Revenue Cabinet v. GTE South, Inc.

Opinion of the Court by

Chief Justice LAMBERT.

The Department of Revenue 1 (Revenue) appeals from the decision of the Court of Appeals which held that Revenue was barred from collecting unpaid sales taxes from Appellee, GTE South, Inc. (GTE) for Revenue’s failure to adequately notify GTE of the tax deficiency within the applicable four-year statute of limitations. 2 GTE provides local telephone service in a number of states including the Commonwealth of Kentucky 3 and its services are subject to Kentucky taxation. The two critical issues in this case are whether Revenue’s initial notice of…