{"data":{"id":"us-ky/krs-136.632","jurisdiction":"us-ky","citation":"KRS 136.632","heading":"Refund or credit of taxes paid -- Claims.","body":"(1) The taxes paid under KRS 136.604 or 136.616 shall be refunded or credited in the\nmanner provided in KRS 134.580.\n(2) A claim for refund or credit shall be made on a form prescribed by the department\nand shall contain all information required by the department.\n(3) No provider shall be entitled to a refund or credit of the taxes paid under KRS\n136.604 where the taxes have been collected from a customer, unless the amount of\ntaxes collected from the customer are refunded to the customer by the provider who\npaid the taxes to the State Treasury.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28599","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"8ddfb0bdd370e37ec71fa58f33805532bbfd527469c36ae555ea4d1a9f1bc2bc","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.630","next":"us-ky/krs-136.634"},"notice":"GroundRules: Original legal text. Not legal advice."}