Kentucky Statutes 139.775 – Mobile telecommunications services — Adoption of federal provisions — Notification of home service provider about errors — Correction and refund — Exhaustion of remedies
Current as of: 2024 | Check for updates
|
Other versions
(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 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 jurisdiction on a bill is incorrect, the customer shall, within four (4) years of the date of the bill, notify the home service provider about the alleged error, in writing. This notification shall include the street address for the customer’s place of primary use, the account name and number for which the customer seeks a correction, a description of the alleged error, and any other information that the home service provider reasonably requires. Within sixty (60) days of receiving the customer’s notification, the home service provider shall either correct the error and refund or credit all taxes, charges, and fees incorrectly charged to the customer, or explain to the customer in writing why the bill was correct and why a refund or credit will not 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 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
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, “take effect for customer service bills issued after August 1, 2002.” 2002 Ky. Acts ch. 69, sec. 6.
(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 jurisdiction on a bill is incorrect, the customer shall, within four (4) years of the date of the bill, notify the home service provider about the alleged error, in writing. This notification shall include the street address for the customer’s place of primary use, the account name and number for which the customer seeks a correction, a description of the alleged error, and any other information that the home service provider reasonably requires. Within sixty (60) days of receiving the customer’s notification, the home service provider shall either correct the error and refund or credit all taxes, charges, and fees incorrectly charged to the customer, or explain to the customer in writing why the bill was correct and why a refund or credit will not be made.
Terms Used In Kentucky Statutes 139.775
- Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, governmental unit or agency, or any other group or combination acting as a unit. See Kentucky Statutes 139.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Statute: A law passed by a legislature.
- Use: includes the exercise of:
1. See Kentucky Statutes 139.010
(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 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
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, “take effect for customer service bills issued after August 1, 2002.” 2002 Ky. Acts ch. 69, sec. 6.