Section 136.632 - Refund or credit of taxes paid - Claims(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.Effective:1/1/2006
Created 2005, Ky. Acts ch. 168, sec. 104, effective1/1/2006.