Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 138.353 — Assessment for amount erroneously refunded

If any excise taxes on gasoline or special fuel be erroneously refunded, the department
shall issue an assessment for the amount erroneously refunded. The refund error shall be
assessed, collected, and paid in the same manner as if it were a deficiency.

Last amended: Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 377, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 65, sec. 12, effective July 15, 1994. -- Amended 1988 Ky. Acts ch. 285, sec. 24, effective August 1, 1988. -- Amended 1980 Ky. Act s ch. 114, sec. 19, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 315, sec. 13. -- Created 1946 Ky. Acts ch. 10, sec. 10.

Source: official text