Ky. Rev. Stat. § 141.345

Current through Acts Received April 24, 2024

Section 141.345 - Refund or credit in case of overpayment

(1) Where there has been an overpayment of tax under KRS 141.310 or 141.315, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under KRS 141.310 or 141.315 by the employer.

(2) Unless written application for refund or credit is received by the department from the employer within four (4) years from the date the overpayment was made, no refund or credit shall be allowed.

KRS 141.345

Effective:6/20/2005
Amended 2005, Ky. Acts ch. 85, sec. 500, effective6/20/2005. -- Amended 1966 Ky. Acts ch. 176, Part 1, sec. 12. -- Created 1954 Ky. Acts ch. 79, sec. 29.