KRS 136.632: Refund or credit of taxes paid -- Claims.

(1) The taxes paid under KRS 136.604 or 136.616 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 all information required by the department.

(3) No provider shall be entitled to a refund or credit of the taxes paid under KRS

136.604 where the taxes have been collected from a customer, unless the amount of

taxes collected from the customer are refunded to the customer by the provider who

paid the taxes to the State Treasury.