Ky. Rev. Stat. Ann. § 136.555 - Refunds or Credits for Overpayment of Tax.

136.555 - Refunds or Credits for Overpayment of Tax.
136.550 - Examination and Audit of Tax Returns -- Assessment of Excess.136.560 - Recordkeeping Procedures and Retention.

136.555 Refunds or credits for overpayment of tax.

  1. Refunds or credits for overpayments of the tax imposed by KRS 136.505 shall be obtained in accordance with KRS 134.580.
  2. Refund or credits for overpayments of the tax imposed by KRS 136.575 shall be obtained in accordance with KRS 134.590.

Effective: June 24, 2015

History: Amended 2015 Ky. Acts ch. 67, sec. 7, effective June 24, 2015. -- Created 1996 Ky. Acts ch. 254, sec. 13, effective July 15, 1996.

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