KRS 138.345: Refund permit required -- Application for.

No person shall secure a refund of tax under KRS 138.344 unless the person is the holder

of an unrevoked refund permit issued by the Department of Revenue before the purchase

of the gasoline or special fuel, which permit shall entitle the person to make ap plication

for a refund under KRS 138.344 to 138.355. To procure a permit, every person shall file

with the department an application under oath, on forms furnished by the department,

setting forth the information incident to the refunding of the tax paid o n gasoline or

special fuel as the department may require. The properly completed and signed

application shall be filed with the department on or before the date the permit, if approved

by the department, is to become effective.