136.632 Refund or credit of taxes paid -- Claims.
99 words·~1 min read·
/ky/chapter-136/136-632A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.