Kentucky Governor Steve Beshear has signed legislation that allows an expedited protest resolution process for any tax assessment that, as of January 19, 2010, has been protested, not been the subject of a final ruling and not been the subject of certain enforced collections. The assessment will be considered paid in full if the taxpayer pays the entire amount of tax assessed, exclusive of interest and penalties, on or after June 4, 2010 and before July 31, 2010. All payments of tax are considered final and are not subject to refund or recovery (Kentucky 10 SS HB 2/EN, effective June 4, 2010).