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REVENUE CABINET v. JRS DATA SYSTEMS, INC.

No. 86-CA-1822-MR.

738 S.W.2d 828 (1987)

REVENUE CABINET, Commonwealth of Kentucky, Appellant, v. JRS DATA SYSTEMS, INC., d/b/a Computerland of Louisville, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied September 18, 1987.

Discretionary Review Denied by Supreme Court November 17, 1987.

Attorney(s) appearing for the Case

Michael L. Henry, Legal Services Section, Revenue Cabinet, for appellant.

D. Kevin Ryan, Louisville, for appellee.

Before GUDGEL, LESTER and WEST, JJ.

GUDGEL, Judge:

The sole issue in this appeal is whether the act of depositing in the mail a petition of appeal to the Kentucky Board of Tax Appeals (board) amounts to a "filing" of the petition of appeal for purposes of KRS 131.340(2) [now KRS 131.340(3)]. The circuit court adjudged that it did, and hence, that appellee's petition of appeal was timely filed. We disagree. Hence, we reverse and remand.

Appellant Revenue Cabinet (cabinet) conducted a sales and...

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