{"data":{"id":"us-ky/krs-139.775","jurisdiction":"us-ky","citation":"KRS 139.775","heading":"Mobile telecommunications services -- Adoption of federal provisions --","body":"Notification of home service provider about errors -- Correction and refund --\nExhaustion of remedies.\n(1) As it relates to the taxation under this chapter of mobile telecommuni cations\nservices as defined in KRS 139.195, the provisions of 4 U.S.C. secs. 116 to 126 are\nhereby adopted and incorporated by reference.\n(2) If a communications services or mobile telecommunications services customer\nbelieves that a tax, charge, fee, or a ssignment of place of primary use or taxing\njurisdiction on a bill is incorrect, the customer shall, within four (4) years of the\ndate of the bill, notify the home service provider about the alleged error, in writing.\nThis notification shall include the st reet address for the customer's place of primary\nuse, the account name and number for which the customer seeks a correction, a\ndescription of the alleged error, and any other information that the home service\nprovider reasonably requires. Within sixty (60)  days of receiving the customer's\nnotification, the home service provider shall either correct the error and refund or\ncredit all taxes, charges, and fees incorrectly charged to the customer, or explain to\nthe customer in writing why the bill was correct a nd why a refund or credit will not\nbe made.\n(3) A customer shall not have a cause of action against a home service provider for any\nerroneously collected taxes, charges, or fees until the customer has exhausted the\nprocedure set forth in subsection (2) of this section.\n(4) Nothing in this section shall extend any person's time to seek a refund of sales or\nuse taxes collected or remitted to the state beyond the provisions of KRS 134.580.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28955","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"8cd00d913ec0cc70646e6e4945c9c5adfb1019b3cb53e5f3ae65932a231da1ed","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.771","next":"us-ky/krs-139.776"},"notice":"GroundRules: Original legal text. Not legal advice."}