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139.775 Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies.

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Page 1 of 1 139.775 Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- <br>Exhaustion of remedies. (1) As it relates to the taxation under this chapter of mobile telecommunications services as defined in KRS 139.195, the provisions of 4 U.S.C. secs. 116 to 126 are <br>hereby adopted and incorporated by reference. (2) If a communications services or mobile telecommunications services customer believes that a tax, charge, fee, or assignment of place of primary use or taxing <br>jurisdiction on a bill is incorrect, the customer shall, within four (4) years of the <br>date of the bill, notify the home service provider about the alleged error, in writing. <br>This notification shall include the street address for the customer's place of primary <br>use, the account name and number for which the customer seeks a correction, a <br>description of the alleged error, and any other information that the home service <br>provider reasonably requires. Within sixty (60) days of receiving the customer's <br>notification, the home service provider shall either correct the error and refund or <br>credit all taxes, charges, and fees incorrectly charged to the customer, or explain to <br>the customer in writing why the bill was correct and why a refund or credit will not <br>be made. (3) A customer shall not have a cause of action against a home service provider for any erroneously collected taxes, charges, or fees until the customer has exhausted the <br>procedure set forth in subsection (2) of this section. (4) Nothing in this section shall extend any person's time to seek a refund of sales or use taxes collected or remitted to the state beyond the provisions of KRS 134.580. Effective: July 1, 2004 <br>History: Amended 2003 Ky. Acts ch. 124, sec. 29, effective July 1, 2004. -- Created 2002 Ky. Acts ch. 69, sec. 2, effective July 15, 2002. Legislative Research Commission Note (7/15/2002). The provisions of this statute created in 2002 Ky. Acts ch. 69, sec. 2, &quot;take effect for customer service bills issued <br>after August 1, 2002.&quot; 2002 Ky. Acts ch. 69, sec. 6.