OPINION AND ORDER
VANMETER, Judge.
This matter is before us upon Monumental Life Insurance Company's motion to remand the administrative record to the Kentucky Board of Tax Appeals (KBTA) for proper organization and indexing. The Revenue Cabinet opposes the motion. After reviewing the relevant facts and legal authority, we grant the motion.
The KBTA is an "administrative review agency" (Kentucky Revised Statutes (KRS) 131.310) endowed with...
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