KRS 138.351: Refund invoices, form, executor -- Application for grant of refund -- Right

to refund not assignable -- Interest on refunds.

(1) When gasoline or special fuel is sold to a person who shall claim to be entitled to

refund under KRS 138.344, the licensed dealer or his duly authorized agent who

sells the gasoline or special fuel shall make out in duplicate a gasoline or special

fuel refund invoice supplied or approved in writing by the department, which

invoice shall have printed thereon that the liability to the Commonwealth of

Kentucky for the excise tax imposed under KRS 138.220 with respect to the

gasoline or special fuel has been assumed by the seller and that the excise tax has

already been paid or will be paid by the seller when the same shall become payable,

a statement setting forth the name and address of the purchaser, the number of

gallons of gasoline or special fuel so sold, the proposed use for which the gasoline

or special fuel is purchased, and other information as the department shall requir e.

The original gasoline or special fuel refund invoice shall be given to the purchaser,

and the duplicate shall be retained by the seller.

(2) The refund permit holder shall file with the department an application for refund on

forms furnished by the depa rtment, stating the quantity of gasoline and special fuel

used for the purposes as set out in KRS 138.344. The application shall be

accompanied by the original invoice, or certified copy thereof, showing the

purchase, and, if required by the department, ev idence of payment therefor. When

the department is satisfied that a refund is proper, it shall authorize the tax paid to

be refunded as other refunds are made; and the amount refunded shall be deducted

from gasoline or special fuel tax receipts as appropriate.

(3) The right to receive any refund under the provisions of this section shall not be

assignable, except to the executor or administrator, or to the receiver, trustee in

bankruptcy, or assignee in insolvency proceedings of the person entitled thereto.

(4) Interest on refunds authorized under the provisions of this section shall be paid at

the tax interest rate, as defined in KRS 131.010(6), and shall begin to accrue sixty

(60) days after the postmark date of the application for refund.