Page 1 of 1 136.555 Refunds or credits for overpayment of tax. Refunds or credits for overpayments of the tax imposed by KRS 136.500 to 136.575 shall be obtained in accordance with KRS 134.580. Effective: July 15, 1996 History: Created 1996 Ky. Acts ch. 254, sec. 13, effective July 15, 1996.