{"data":{"id":"us-ky/krs-138.353","jurisdiction":"us-ky","citation":"KRS 138.353","heading":"Assessment for amount erroneously refunded.","body":"If any excise taxes on gasoline or special fuel be erroneously refunded, the department\nshall issue an assessment for the amount erroneously refunded. The refund error shall be\nassessed, collected, and paid in the same manner as if it were a deficiency.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28727","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"49df7247b96f99d43d528819a911a891b1bf06e5d8d5815ffe08c7ee9b9fa679","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.352","next":"us-ky/krs-138.354"},"notice":"GroundRules: Original legal text. Not legal advice."}