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136.632 Refund or credit of taxes paid -- Claims.

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Page 1 of 1 136.632 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 <br>taxes collected from the customer are refunded to the customer by the provider who <br>paid the taxes to the State Treasury. Effective: January 1, 2006 <br>History: Created 2005 Ky. Acts ch. 168, sec. 104, effective January 1, 2006. <br>Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to <br>agencies and officers whose names have been changed in 2005 legislation confirming <br>the reorganization of the executive branch. Such a correction has been made in this <br>section.