Ky. Rev. Stat. § 138.353

Current through Acts Received April 24, 2024

Section 138.353 - Assessment for amount erroneously refunded

If any excise taxes on gasoline or special fuel be erroneously refunded, the department shall issue an assessment for the amount erroneously refunded. The refund error shall be assessed, collected, and paid in the same manner as if it were a deficiency.

KRS 138.353

Effective:6/20/2005
Amended 2005, Ky. Acts ch. 85, sec. 377, effective6/20/2005. -- Amended 1994 Ky. Acts ch. 65, sec. 12, effective 7/15/1994. -- Amended 1988 Ky. Acts ch. 285, sec. 24, effective 8/1/1988. -- Amended 1980 Ky. Acts ch. 114, sec. 19, effective 7/15/1980. -- Amended 1974 Ky. Acts ch. 315, sec. 13. --Created 1946 Ky. Acts ch. 10, sec. 10.