Monumental Life Insurance Co. v. Department of Revenue

OPINION AND ORDER

VANMETER, Judge.

This matter is before us upon Monumental Life Insurance Company’s motion to remand the administrative record to the Kentucky Board of Tax Appeals (KBTA) for proper organization and indexing. The Revenue Cabinet opposes the motion. After reviewing the relevant facts and legal authority, we grant the motion.

The KBTA is an “administrative review agency” (Kentucky Revised Statutes (KRS) 131.310) endowed with exclusive jurisdiction over certain appeals from rulings and orders affecting revenue and taxation (KRS 131.340). An administrative hearing before the KBTA…