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Code · Kentucky · Chapter 138 — Excise taxes

138.353 Assessment for amount erroneously refunded.

42 words·~1 min read·/ky/chapter-138/138-353

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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.
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