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DEPARTMENT OF REVENUE v. COX INTERIOR, INC.

No. 2010-SC-000794-DG.

400 S.W.3d 240 (2013)

DEPARTMENT OF REVENUE, FINANCE AND ADMINISTRATION CABINET, Commonwealth of Kentucky, Appellant v. COX INTERIOR, INC., Appellee.

Supreme Court of Kentucky.

June 20, 2013.

Attorney(s) appearing for the Case

Douglas M. Dowell , Counsel for Appellant.

Steven Lowell Lenarz , James Lee Deckard , Lexington, Michael David Kalinyak , Counsel for Appellee.

Deborah Tully Eversole , Timothy Joseph Eifler , Louisville, Counsel for Amicus Curiae Bluegrass Institute for Public Policy Solutions, Inc.

Jennifer Yue Barber , Mark Francis Sommer , Louisville, Counsel for Amicus Curiae Kentucky Chamber of Commerce, Inc., and National Federation of Independent Business.

Opinion of the Court by Justice ABRAMSON.

The Department of Revenue audited Cox Interior, Inc., for the period 2001 through 2004 and determined that Cox Interior owed $151,943.51 in ad valorem taxes on tangible personal property. Cox Interior paid the full amount without protest and months later filed a refund claim for a portion of the taxes, alleging it had overpaid because the Department had improperly classified certain machinery. The Department denied the refund...

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