AN ACT relating to the administration of tax laws. Amend KRS 131.081 to require the Department of Revenue to inform taxpayers of any overpayments and to state that any department employee shall not willfully, recklessly, or intentionally disregard taxpayer rights; amend KRS 131.170 to relocate the IRS extension language from KRS 131.081, to require that taxpayers demonstrate reasonable cause for extension requests, and to allow the department to permit the filing of a return, report, or tax on any date, upon request; amend KRS 131.175 to give the commissioner of revenue authority to abate all or part of any interest to the extent that additional interest accrued because of error or delay by the department; amend KRS 131.370 to require a stay on the collection of tax by the filing of an appeal to any court and to remove the provisions requiring a supersedeas bond.