{"data":{"id":"us-ky/krs-138.345","jurisdiction":"us-ky","citation":"KRS 138.345","heading":"Refund permit required -- Application for.","body":"No person shall secure a refund of tax under KRS 138.344 unless the person is the holder\nof an unrevoked refund permit issued by the Department of Revenue before the purchase\nof the gasoline or special fuel, which permit shall entitle the person to make ap plication\nfor a refund under KRS 138.344 to 138.355. To procure a permit, every person shall file\nwith the department an application under oath, on forms furnished by the department,\nsetting forth the information incident to the refunding of the tax paid o n gasoline or\nspecial fuel as the department may require. The properly completed and signed\napplication shall be filed with the department on or before the date the permit, if approved\nby the department, is to become effective.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28719","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"2e0ef1d11e31c32b3e0845f11482b458046686cf1c5fe0567be24bec3d1be18c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.344","next":"us-ky/krs-138.346"},"notice":"GroundRules: Original legal text. Not legal advice."}