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138.353 Assessment for amount erroneously refunded.

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Page 1 of 1 138.353 Assessment for amount erroneously refunded. If any excise taxes on gasoline or special fuel be erroneously refunded, the department <br>shall issue an assessment for the amount erroneously refunded. The refund error shall be <br>assessed, collected, and paid in the same manner as if it were a deficiency. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 377, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 65, sec. 12, effective July 15, 1994. -- Amended 1988 Ky. Acts <br>ch. 285, sec. 24, effective August 1, 1988. -- Amended 1980 Ky. Acts ch. 114, <br>sec. 19, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 315, sec. 13. -- <br>Created 1946 Ky. Acts ch. 10, sec. 10.