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138.342 Application for refund -- Investigation and payment -- Effect of false and fraudulent application.

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Page 1 of 1 138.342 Application for refund -- Investigation and payment -- Effect of false and fraudulent application. (1) Applications for refund pursuant to KRS 138.341 shall be made to the department on a calendar quarter or calendar year basis on forms and in the manner prescribed <br>by it for the refund of tax paid on aviation motor fuel used during the calendar <br>quarter or calendar year. Each application for a refund shall show the number of <br>gallons of aviation motor fuel purchased during the preceding month; the date and <br>quantity of each purchase; the vendor from whom the fuel was purchased; the <br>number of gallons on which refund is claimed; and other information the <br>department may require. (2) The department shall audit the application and make other investigation it deems necessary to determine whether it constitutes a proper claim. When the department <br>is satisfied that a refund is proper, it shall authorize the tax paid to be refunded as <br>other refunds are made and the amount refunded shall be deducted from current <br>motor fuel tax receipts. The tax shall be refunded with interest at the tax interest <br>rate as defined in KRS 131.010(6). (3) When the department finds that an application for a refund contains a false or fraudulent statement or that a refund has been fraudulently obtained, the department <br>shall refuse to grant any refunds to the person making the false or fraudulent <br>statement or fraudulently obtaining a refund for a period of two (2) years from the <br>date of the finding. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 370, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 65, sec. 10, effective July 15, 1994. -- Amended 1990 Ky. Acts <br>ch. 98, sec. 7, effective January 1, 1991. -- Amended 1988 Ky. Acts ch. 285, sec. 16, <br>effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 496, sec. 16, effective <br>August 1, 1986. -- Amended 1956 Ky. Acts ch. 151, sec. 1. -- Amended 1948 Ky. <br>Acts ch. 94, secs. 2 and 3. -- Created 1942 Ky. Acts ch. 157, sec. 3. Formerly codified as KRS 138.346.