KRS 139.775 — Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies

(1) As it relates to the taxation under this chapter of mobile telecommuni cations
services as defined in KRS 139.195, the provisions of 4 U.S.C. secs. 116 to 126 are
hereby adopted and incorporated by reference.
(2) If a communications services or mobile telecommunications services customer
believes that a tax, charge, fee, or a ssignment of place of primary use or taxing
jurisdiction on a bill is incorrect, the customer shall, within four (4) years of the
date of the bill, notify the home service provider about the alleged error, in writing.
This notification shall include the st reet address for the customer's place of primary
use, the account name and number for which the customer seeks a correction, a
description of the alleged error, and any other information that the home service
provider reasonably requires. Within sixty (60) days of receiving the customer's
notification, the home service provider shall either correct the error and refund or
credit all taxes, charges, and fees incorrectly charged to the customer, or explain to
the customer in writing why the bill was correct a nd why a refund or credit will not
be made.
(3) A customer shall not have a cause of action against a home service provider for any
erroneously collected taxes, charges, or fees until the customer has exhausted the
procedure set forth in subsection (2) of this section.
(4) Nothing in this section shall extend any person's time to seek a refund of sales or
use taxes collected or remitted to the state beyond the provisions of KRS 134.580.