KRS 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.