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REVENUE CABINET v. GTE SOUTH, INC.

Nos. 2004-SC-000519-DG, 2005-SC-000223-DG.

238 S.W.3d 655 (2007)

REVENUE CABINET, Commonwealth of Kentucky, Appellant v. GTE SOUTH, INC., n/k/a Verizon South, Inc., Appellee and GTE South, Inc., n/k/a Verizon South, Inc., Appellant v. Revenue Cabinet, Commonwealth of Kentucky, Appellee.

Supreme Court of Kentucky.

As Modified August 30, 2007.

Rehearing Denied December 20, 2007.

Attorney(s) appearing for the Case

Stephen F. Dickerson, Finance and Administration Cabinet, Office of Legal Services for Revenue, Frankfort, KY, Counsel for Revenue Cabinet.

Bruce F. Clark, Erica L. Horn, Stites & Harbison, PLLC, Frankfort, KY, Counsel for GTE South, Inc., N/K/A Verizon South, Inc.

Opinion of the Court by Chief Justice LAMBERT.

The Department of Revenue1 (Revenue) appeals from the decision of the Court of Appeals which held that Revenue was barred from collecting unpaid sales taxes from Appellee, GTE South, Inc. (GTE) for Revenue's failure to adequately notify GTE of the tax deficiency within the applicable four-year statute of limitations.2

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