Kentucky Statutes 141.235 – Action interfering with collection or payment prohibited — Limitation on refund of taxes
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(1) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this chapter.
(2) Any tax collected pursuant to the provisions of this chapter may be refunded or credited in accordance with the provisions of KRS § 134.580, except that:
(a) In any case where the assessment period contained in KRS § 141.210 has been extended by an agreement between the taxpayer and the department, the limitation contained in this subsection shall be extended accordingly.
(b) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the taxpayer shall file a claim for refund or credit within the time provided in KRS § 141.211.
(c) If the claim for refund or credit relates to an overpayment attributable to a net operating loss carryback or capital loss carryback, resulting from a loss which occurs in a taxable year beginning after December 31, 1993, the claim for refund or credit shall be filed within the times prescribed in this subsection for the taxable year of the net operating loss or capital loss which results in the carryback.
For the purposes of this subsection and subsection (3) of this section, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(3) Overpayments as defined in KRS § 134.580 of taxes collected pursuant to KRS
141.305, 141.310, or 141.315 shall be refunded or credited with interest at the tax interest rate as defined in KRS § 131.010(6). Effective for refunds issued after April
24, 2008, the interest shall not begin to accrue until ninety (90) days after the latest
of:
(a) The due date of the return;
(b) The date the return was filed; (c) The date the tax was paid;
(d) The last day prescribed by law for filing the return; or
(e) The date an amended return claiming a refund is filed.
(4) Exclusive authority to refund or credit overpayments of taxes collected pursuant to this chapter is vested in the commissioner or his authorized agent. Amounts directed to be refunded shall be paid out of the general fund.
Effective: April 15, 2020
History: Amended 2020 Ky. Acts ch. 91, sec. 59, effective April 15, 2020. — Amended
2019 Ky. Acts ch. 151, sec. 51, effective June 27, 2019. — Repealed and reenacted
2009 Ky. Acts ch. 86, sec. 9, effective March 24, 2009. — Amended 2008 Ky. Acts ch. 132, sec. 10, effective April 24, 2008. — Amended 2005 Ky. Acts ch. 85, sec.
492, effective June 20, 2005. — Amended 1996 Ky. Acts ch. 344, sec. 6, effective July 15, 1996. — Amended 1994 Ky. Acts ch. 106, sec. 3, effective July 15, 1994. — Amended 1982 Ky. Acts ch. 452, sec. 25, effective July 1, 1982. –Amended 1976
Ky. Acts ch. 155, sec. 13. — Amended 1972 Ky. Acts ch. 203, sec. 18. — Amended
1970 Ky. Acts ch. 216, sec. 8. — Amended 1966 Ky. Acts ch. 176, Part I, sec. 10. — Amended 1962 Ky. Acts ch. 124, sec. 5. — Amended 1954 Ky. Acts ch. 79, sec. 19. –
– Created 1948 Ky. Acts ch. 93, sec. 10.
Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 15, provides that “the provisions of Sections 7 to 10 of this Act shall apply retroactively to all outstanding refund claims for taxable years ending prior to the effective date of this Act and shall apply to all claims for those taxable years pending in any judicial or administrative forum.”
Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 17, provides that “The intent of the General Assembly in repealing and reenacting KRS
136.392, 138.195, 141.160, 160.6156, 160.6157, 160.6158, 131.183, 141.044,
141.235, 134.580, 393.060, and 157.621 in Sections 1 to 12 of this Act is to affirm the amendments made to these sections in 2008 Ky. Acts ch. 132. The provisions in Sections 1 to 12 of this Act shall apply retroactively to April 24, 2008.”
Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 18, provides “To the extent that any provision included in this Act is considered new language, the provisions of KRS § 446.145 requiring such new language to be underlined are notwithstood.”
Legislative Research Commission Note (4/24/2008). 2008 Ky. Acts ch. 132, sec. 15 provides that the amendments made to this statute by that Act “shall apply retroactively to all outstanding refund claims for taxable years ending prior to the effective date of this Act (April 24, 2008) and shall apply to all claims for those taxable years pending in any judicial or administrative forum.”
(2) Any tax collected pursuant to the provisions of this chapter may be refunded or credited in accordance with the provisions of KRS § 134.580, except that:
Terms Used In Kentucky Statutes 141.235
- Commissioner: means the commissioner of the department. See Kentucky Statutes 141.010
- Department: means the Department of Revenue. See Kentucky Statutes 141.010
- Federal: refers to the United States. See Kentucky Statutes 446.010
- Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
- Statute: A law passed by a legislature.
- Taxable year: means the calendar year or fiscal year ending during such calendar year, upon the basis of which net income is computed, and in the case of a return made for a fractional part of a year under the provisions of this chapter or under administrative regulations prescribed by the commissioner, "taxable year" means the period for which the return is made. See Kentucky Statutes 141.010
- Year: means calendar year. See Kentucky Statutes 446.010
(a) In any case where the assessment period contained in KRS § 141.210 has been extended by an agreement between the taxpayer and the department, the limitation contained in this subsection shall be extended accordingly.
(b) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the taxpayer shall file a claim for refund or credit within the time provided in KRS § 141.211.
(c) If the claim for refund or credit relates to an overpayment attributable to a net operating loss carryback or capital loss carryback, resulting from a loss which occurs in a taxable year beginning after December 31, 1993, the claim for refund or credit shall be filed within the times prescribed in this subsection for the taxable year of the net operating loss or capital loss which results in the carryback.
For the purposes of this subsection and subsection (3) of this section, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(3) Overpayments as defined in KRS § 134.580 of taxes collected pursuant to KRS
141.305, 141.310, or 141.315 shall be refunded or credited with interest at the tax interest rate as defined in KRS § 131.010(6). Effective for refunds issued after April
24, 2008, the interest shall not begin to accrue until ninety (90) days after the latest
of:
(a) The due date of the return;
(b) The date the return was filed; (c) The date the tax was paid;
(d) The last day prescribed by law for filing the return; or
(e) The date an amended return claiming a refund is filed.
(4) Exclusive authority to refund or credit overpayments of taxes collected pursuant to this chapter is vested in the commissioner or his authorized agent. Amounts directed to be refunded shall be paid out of the general fund.
Effective: April 15, 2020
History: Amended 2020 Ky. Acts ch. 91, sec. 59, effective April 15, 2020. — Amended
2019 Ky. Acts ch. 151, sec. 51, effective June 27, 2019. — Repealed and reenacted
2009 Ky. Acts ch. 86, sec. 9, effective March 24, 2009. — Amended 2008 Ky. Acts ch. 132, sec. 10, effective April 24, 2008. — Amended 2005 Ky. Acts ch. 85, sec.
492, effective June 20, 2005. — Amended 1996 Ky. Acts ch. 344, sec. 6, effective July 15, 1996. — Amended 1994 Ky. Acts ch. 106, sec. 3, effective July 15, 1994. — Amended 1982 Ky. Acts ch. 452, sec. 25, effective July 1, 1982. –Amended 1976
Ky. Acts ch. 155, sec. 13. — Amended 1972 Ky. Acts ch. 203, sec. 18. — Amended
1970 Ky. Acts ch. 216, sec. 8. — Amended 1966 Ky. Acts ch. 176, Part I, sec. 10. — Amended 1962 Ky. Acts ch. 124, sec. 5. — Amended 1954 Ky. Acts ch. 79, sec. 19. –
– Created 1948 Ky. Acts ch. 93, sec. 10.
Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 15, provides that “the provisions of Sections 7 to 10 of this Act shall apply retroactively to all outstanding refund claims for taxable years ending prior to the effective date of this Act and shall apply to all claims for those taxable years pending in any judicial or administrative forum.”
Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 17, provides that “The intent of the General Assembly in repealing and reenacting KRS
136.392, 138.195, 141.160, 160.6156, 160.6157, 160.6158, 131.183, 141.044,
141.235, 134.580, 393.060, and 157.621 in Sections 1 to 12 of this Act is to affirm the amendments made to these sections in 2008 Ky. Acts ch. 132. The provisions in Sections 1 to 12 of this Act shall apply retroactively to April 24, 2008.”
Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 18, provides “To the extent that any provision included in this Act is considered new language, the provisions of KRS § 446.145 requiring such new language to be underlined are notwithstood.”
Legislative Research Commission Note (4/24/2008). 2008 Ky. Acts ch. 132, sec. 15 provides that the amendments made to this statute by that Act “shall apply retroactively to all outstanding refund claims for taxable years ending prior to the effective date of this Act (April 24, 2008) and shall apply to all claims for those taxable years pending in any judicial or administrative forum.”