Laurel Run Resources, Inc. v. Commonwealth ex rel. Calvert

McDONALD, Judge.

At issue in this appeal is the propriety of the granting of summary judgment in favor of the Revenue Cabinet ordering Laurel Run Resources, Inc. (“Resources”) to pay $42,130.20 in withholding taxes, corporate income taxes and corporation license taxes, together with penalties and interest for various taxable periods.

Resources is a Kentucky business required to maintain various tax accounts and file periodic tax returns. Because the returns were not filed, the Revenue Cabinet, under the authority of KRS Chapters 131 et seq., made assessments of the taxes owed by Resources.…