Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 136.632 — Refund or credit of taxes paid -- Claims

(1) The taxes paid under KRS 136.604 or 136.616 shall be refunded or credited in the
manner provided in KRS 134.580.
(2) A claim for refund or credit shall be made on a form prescribed by the department
and shall contain all information required by the department.
(3) No provider shall be entitled to a refund or credit of the taxes paid under KRS
136.604 where the taxes have been collected from a customer, unless the amount of
taxes collected from the customer are refunded to the customer by the provider who
paid the taxes to the State Treasury.

Last amended: Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 104, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct t he Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.

Source: official text