Court of Appeals of Kentucky March 9, 2018, NO. 2015-CA-000930-MR (Dep't of Revenue v. Revelation Energy, LLC)

NICKELL, JUDGE:

The Department of Revenue, Finance and Administration Cabinet, Commonwealth of Kentucky ("Department"), appeals from an opinion and order of the Pike Circuit Court reversing a decision of the Kentucky Board of Tax Appeals (KBTA) and ordering Revelation Energy, LLC (Revelation), be refunded $1,033,728.