July 30, 2012
Tax Transparency in Kentucky
Jennifer Carr (Tax Analysts), Informal and Invisible Guidance in Kentucky Creates Transparency Issues, 65 State Tax Notes 303 (July 30, 2012):
The Kentucky Department of Revenue's refusal to release documents such as final rulings and other written guidance, combined with its informal approach to issuing written guidance, has created significant transparency problems within the state, practitioners say.
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