{"data":{"id":"us-ky/krs-138.342","jurisdiction":"us-ky","citation":"KRS 138.342","heading":"Application for refund -- Investigation and payment -- Effect of false and","body":"fraudulent application.\n(1) Applications for refund pursuant to KRS 138.341 shall be made to the department\non a calendar quarter or calendar year basis on forms and in the man ner prescribed\nby it for the refund of tax paid on aviation motor fuel used during the calendar\nquarter or calendar year. Each application for a refund shall show the number of\ngallons of aviation motor fuel purchased during the preceding month; the date a nd\nquantity of each purchase; the vendor from whom the fuel was purchased; the\nnumber of gallons on which refund is claimed; and other information the\ndepartment may require.\n(2) The department shall audit the application and make other investigation it de ems\nnecessary to determine whether it constitutes a proper claim. When the department\nis satisfied that a refund is proper, it shall authorize the tax paid to be refunded as\nother refunds are made and the amount refunded shall be deducted from current\nmotor fuel tax receipts. The tax shall be refunded with interest at the tax interest\nrate as defined in KRS 131.010(6).\n(3) When the department finds that an application for a refund contains a false or\nfraudulent statement or that a refund has been fraudulently obtained, the department\nshall refuse to grant any refunds to the person making the false or fraudulent\nstatement or fraudulently obtaining a refund for a period of two (2) years from the\ndate of the finding.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28716","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"129a12e44bdf1280e05312a982a283874da08d602dfdf559eb020f553f7f8a42","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.341","next":"us-ky/krs-138.343"},"notice":"GroundRules: Original legal text. Not legal advice."}