Revenue & Taxation: MONUMENTAL LIFE INS CO. V. DEPT. OF REVENUE (COA 8/18/2006)

MONUMENTAL LIFE INS CO. V. DEPT. OF REVENUE
REVENUE AND TAXATION – Administrative record for proceedings for review

2005-CA-002148
PUBLISHED 
REMANDING;  VANMETER
DATE RENDERED:  8/18/2006

Kentucky Board of Tax Appeals must prepare administrative record for appellate review.

COA granted Monumental Life Insurance Company’s motion to remand the administrative record to the Kentucky Board of Tax Appeals (KBTA) for proper organization and indexing.  KRS 13B.130 impliedly requires an administrative agency to create and maintain a complete and orderly official record of the proceedings that is readily capable of review. 

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