{"data":{"id":"us-ky/krs-138.446","jurisdiction":"us-ky","citation":"KRS 138.446","heading":"Refund to bus companies and senior citizen programs -- Bond --","body":"Application -- Audit.\n(1) Bus companies operating under a certificate issued pursuant to KRS Chapter 281\nand senior citizen programs which utilize Title III funds of the Older A mericans\nAct in the provision of transportation services shall be entitled to a refund of seven -\nninths (7/9) of the amount of KRS Chapter 138 taxes paid on motor fuels used in\ntheir regularly scheduled operations in Kentucky.\n(2) A person shall not be enti tled to a refund pursuant to this section unless he or she\nshall have first filed with the department a bond issued by a surety company\nauthorized to do business in Kentucky in an amount of not less than one thousand\ndollars ($1,000) nor more than five tho usand dollars ($5,000) to be determined by\nthe department, conditioned upon faithful compliance with this section and upon the\npayment to the Commonwealth of any refunds to which he was not entitled.\n(3) Applications for refund shall be filed with the depa rtment on a calendar quarter or\ncalendar year basis on forms and in the manner prescribed by it for refund of tax\npaid on motor fuel used by buses. Each application for a refund shall show the\nnumber of gallons of motor fuel purchased during the quarter fo r use in buses; the\ndate and quantity of each purchase; the vendor from whom the fuel was purchased;\nthe number of gallons on which refund is claimed; and other information the\ndepartment may require.\n(4) The department may require that the dealer keep a c omplete record of all the\ngasoline sold by him or her, which records shall give the date of each sale, the\nnumber of gallons sold, the name of the person to whom sold, and the sale price.\n(5) The department shall audit the application and make any other in vestigation it\ndeems necessary to determine whether it constitutes a proper claim. When the\ndepartment is satisfied that a refund is proper, it shall authorize seven -ninths (7/9)\nof the amount of the tax paid to be refunded as other refunds are made and th e\namount refunded shall be deducted from current motor fuel tax receipts. The tax\nshall be refunded with interest at the tax interest rate as defined in KRS 131.010.\n(6) 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 findings.\n(7) The department may prescribe, promulgate and enforce administrative regulations\nrelating to the administration and enforcement of this section.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58194","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:30Z","sha256":"c1f2de8379d5c4be24c1e9d4701fa478d5d762345907fba8911a18dc10ed501a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.445","next":"us-ky/krs-138.447"},"notice":"GroundRules: Original legal text. Not legal advice."}