Section 160.6156 - Refund of utility gross receipts tax - Effect of utility's rate increase - Appeal to Circuit Court(1) Any utility service provider or any registered user of utility services as provided in KRS 160.613(2) or (3) that has paid the utility gross receipts tax imposed by a school district pursuant to KRS 160.613 and 160.614 to the department may request a refund or credit for any overpayment of tax or any payment where no tax was due within two (2) years after the tax due date, including any extensions granted.(2) A request for refund shall be in writing, and shall be made to the department with a copy to the school district to which the tax was allocated. The request shall state the amount requested, the applicable period, and the basis for the request.(3)(a) Refunds shall be authorized by the department, in consultation with the chairman or finance officer of the district board of education, with interest as provided in KRS 131.183.(b) Notwithstanding paragraph (a) of this subsection, a utility service provider shall not be entitled to a refund or credit of the taxes paid under KRS 160.613 or 160.614 if the utility service provider has increased its rates in accordance with KRS 160.617, unless the utility service provider refunds or credits its related customers the amount of overpayment made to the department.(4) The department shall make authorized tax refunds, including interest, from current tax collections in its possession allocated for distribution to the affected district. Applicable school district distributions and the department administrative expense allocation provided for pursuant to KRS 160.6154(2) shall be adjusted proportionately to reflect refunds paid. If sufficient funds are not available from the current distribution cycle, the department shall pay refunds from subsequent amounts collected for distribution to the affected district until all refund payments, including interest, have been completed.(5) If the department denies a requested refund in whole or in part, the taxpayer may appeal the denial to the Circuit Court in the county where the school district is located within thirty (30) days from the mailing date of the denial.Amended by 2014 Ky. Acts ch. 137,§ 2, eff. 7/15/2014.Effective:3/24/2009
Repealed and reenacted Ky. Acts ch. 86, sec. 4, effective3/24/2009. --Amended 2008, Ky. Acts ch. 132, sec. 4, effective 4/24/2008. -- Amended 2006, Ky. Acts ch. 6, sec. 20, effective 3/6/2006. -- Created 2004, Ky. Acts ch. 79, sec. 8, effective 7/1/2005.