{"data":{"id":"us-ky/krs-138.705","jurisdiction":"us-ky","citation":"KRS 138.705","heading":"Audit of licensee's records -- Erroneous credits -- Refunds.","body":"(1) The cabinet may audit the books and records of each licensee who has at any time\nsince the last audit was made applied for a credit or refund thereunder and make\nsuch other investigations as it deems necessary to determine whether the credits or\nrefunds applied for constitute proper claims.\n(2) If gasoline or special fuels taxes are erroneously credited or refunded, the cabinet\nshall advise the licensee of the erroneous credit or refund. If the licensee fails to\nreimburse the Commonwealth within fifteen (15 ) days after the receipt of notice, an\naction may be instituted by the cabinet in the Franklin Circuit Court and the cabinet\nshall recover from the licensee the amount of the erroneous credit or refund plus a\npenalty of twenty percent (20%).","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28804","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:30Z","sha256":"ec8e52652e27d9fc1eb98235d23096d405bef08e85e46e14986c132a42f3b254","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.700","next":"us-ky/krs-138.710"},"notice":"GroundRules: Original legal text. Not legal advice."}