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AMERICAN LIFE & ACC. INS. CO. v. COM.

No. 2003-CA-001802-MR.

173 S.W.3d 910 (2005)

AMERICAN LIFE & ACCIDENT INSURANCE COMPANY OF KENTUCKY, INC., Appellant, v. COMMONWEALTH of Kentucky, Revenue Cabinet; Dana B. Mayton, In Her Official Capacity as Current Secretary of The Kentucky Revenue Cabinet; and, The Kentucky Board of Tax Appeals, Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court October 12, 2005.

Attorney(s) appearing for the Case

Mark F. Sommer, John R. Cummins, Greenbaum, Doll & McDonald, PLLC, Louisville, KY, for appellant.

Douglas M. Dowell, Division of Legal Services Finance and Administration Cabinet, Frankfort, KY, for appellees, Revenue Cabinet.

Before BARBER, KNOPF, and TACKETT, Judges.

OPINION

BARBER, Judge.

At issue in this appeal is whether the two-year statute of limitations in KRS 134.590 or the four-year statute of limitations in KRS 134.580 applies to claims for refunds for taxes paid pursuant to KRS 136.320 by American Life & Accident Insurance Company of Kentucky, Inc. (American Life).

American Life contends that the four-year time limit applies while the Commonwealth...

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