KRS 138.342 — Application for refund -- Investigation and payment -- Effect of false and fraudulent application

(1) Applications for refund pursuant to KRS 138.341 shall be made to the department
on a calendar quarter or calendar year basis on forms and in the man ner prescribed
by it for the refund of tax paid on aviation motor fuel used during the calendar
quarter or calendar year. Each application for a refund shall show the number of
gallons of aviation motor fuel purchased during the preceding month; the date a nd
quantity of each purchase; the vendor from whom the fuel was purchased; the
number of gallons on which refund is claimed; and other information the
department may require.
(2) The department shall audit the application and make other investigation it de ems
necessary to determine whether it constitutes a proper claim. When the department
is satisfied that a refund is proper, it shall authorize the tax paid to be refunded as
other refunds are made and the amount refunded shall be deducted from current
motor fuel tax receipts. The tax shall be refunded with interest at the tax interest
rate as defined in KRS 131.010(6).
(3) When the department finds that an application for a refund contains a false or
fraudulent statement or that a refund has been fraudulently obtained, the department
shall refuse to grant any refunds to the person making the false or fraudulent
statement or fraudulently obtaining a refund for a period of two (2) years from the
date of the finding.