{"data":{"id":"us-ky/krs-138.351","jurisdiction":"us-ky","citation":"KRS 138.351","heading":"Refund invoices, form, executor -- Application for grant of refund -- Right","body":"to refund not assignable -- Interest on refunds.\n(1) When gasoline or special fuel is sold to a person who shall claim to be entitled to\nrefund under KRS 138.344, the licensed  dealer or his duly authorized agent who\nsells the gasoline or special fuel shall make out in duplicate a gasoline or special\nfuel refund invoice supplied or approved in writing by the department, which\ninvoice shall have printed thereon that the liability  to the Commonwealth of\nKentucky for the excise tax imposed under KRS 138.220 with respect to the\ngasoline or special fuel has been assumed by the seller and that the excise tax has\nalready been paid or will be paid by the seller when the same shall become  payable,\na statement setting forth the name and address of the purchaser, the number of\ngallons of gasoline or special fuel so sold, the proposed use for which the gasoline\nor special fuel is purchased, and other information as the department shall requir e.\nThe original gasoline or special fuel refund invoice shall be given to the purchaser,\nand the duplicate shall be retained by the seller.\n(2) The refund permit holder shall file with the department an application for refund on\nforms furnished by the depa rtment, stating the quantity of gasoline and special fuel\nused for the purposes as set out in KRS 138.344. The application shall be\naccompanied by the original invoice, or certified copy thereof, showing the\npurchase, and, if required by the department, ev idence of payment therefor. When\nthe department is satisfied that a refund is proper, it shall authorize the tax paid to\nbe refunded as other refunds are made; and the amount refunded shall be deducted\nfrom gasoline or special fuel tax receipts as appropriate.\n(3) The right to receive any refund under the provisions of this section shall not be\nassignable, except to the executor or administrator, or to the receiver, trustee in\nbankruptcy, or assignee in insolvency proceedings of the person entitled thereto.\n(4) Interest on refunds authorized under the provisions of this section shall be paid at\nthe tax interest rate, as defined in KRS 131.010(6), and shall begin to accrue sixty\n(60) days after the postmark date of the application for refund.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28725","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"3a6d79e79981e250c80a36f27137889192dee3b05fb38545760044831dbbfa36","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.350","next":"us-ky/krs-138.352"},"notice":"GroundRules: Original legal text. Not legal advice."}