KRS 138.346: Bond for refund permit -- Amount.

The department may require the applicant to execute a corporate surety bond to be

approved by the department, conditioned upon the payment of all taxes, penalties and

fines for which such applicant may become liable under KRS 138.344 to 138.355. Such

bond shall be in an amount equal to an applicant's one (1) year estimated refund claim,

but not less than one thousand dollars ($1,000).