(1) The taxes paid pursuant to the provisions of this chapter 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 such information as the department may require.

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Terms Used In Kentucky Statutes 143A.140


Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 553, effective June 20, 2005. — Amended
1996 Ky. Acts ch. 344, sec. 7, effective July 15, 1996. — Created 1980 Ky. Acts ch.
392, sec. 14, effective June 1, 1980.