KRS 67.758: Refund of estimated taxes.

(1) In the case where the tax computed under KRS 67.750 to 67.790 is less than the

amount which has been declared and paid as estimated tax for the same taxable

year, a refund shall be made upon the filing of a return.

(2) (a) Overpayment resulting from the pa yment of estimated tax in excess of the

amount determined to be due upon the filing of a return for the same taxable

year may be credited against the amount of estimated tax determined to be due

on any declaration filed for the next succeeding taxable year or for any

deficiency or nonpayment of tax for any previous taxable year;

(b) No refund shall be made of any estimated tax paid unless a complete return is

filed as required by KRS 67.750 to 67.790.

(3) At the election of the business entity, any installm ent of the estimated tax may be

paid prior to the date prescribed for its payment.