KRS 160.6156: Refund of utility gross receipts tax -- Effect of utility's rate increase --

Appeal to Circuit Court.

(1) Any utility service provider or any registered user of utility services as provided in

KRS 160.613(2) or (3) that has paid the utility gross rec eipts tax imposed by a

school district pursuant to KRS 160.613 and 160.614 to the department may request

a refund or credit for any overpayment of tax or any payment where no tax was due

within two (2) years after the tax due date, including any extensions granted.

(2) A request for refund shall be in writing, and shall be made to the department with a

copy to the school district to which the tax was allocated. The request shall state the

amount requested, the applicable period, and the basis for the request.

(3) (a) Refunds shall be authorized by the department, in consultation with the

chairman or finance officer of the district board of education, with interest as

provided in KRS 131.183.

(b) Notwithstanding paragraph (a) of this subsection, a utility ser vice provider

shall not be entitled to a refund or credit of the taxes paid under KRS 160.613

or 160.614 if the utility service provider has increased its rates in accordance

with KRS 160.617, unless the utility service provider refunds or credits its

related customers the amount of overpayment made to the department.

(4) The department shall make authorized tax refunds, including interest, from current

tax collections in its possession allocated for distribution to the affected district.

Applicable school district distributions and the department administrative expense

allocation provided for pursuant to KRS 160.6154(2) shall be adjusted

proportionately to reflect refunds paid. If sufficient funds are not available from the

current distribution cycle, the d epartment shall pay refunds from subsequent

amounts collected for distribution to the affected district until all refund payments,

including interest, have been completed.

(5) If the department denies a requested refund in whole or in part, the taxpayer ma y

appeal the denial to the Circuit Court in the county where the school district is

located within thirty (30) days from the mailing date of the denial.