{"data":{"id":"us-ky/krs-141.235","jurisdiction":"us-ky","citation":"KRS 141.235","heading":"Action interfering with collection or payment prohibited -- Limitation on","body":"refund of taxes.\n(1) No suit shall be maintained in any court to restrain or delay the collection or\npayment of the tax levied by this chapter.\n(2) Any tax collected purs uant to the provisions of this chapter may be refunded or\ncredited in accordance with the provisions of KRS 134.580, except that:\n(a) In any case where the assessment period contained in KRS 141.210 has been\nextended by an agreement between the taxpayer an d the department, the\nlimitation contained in this subsection shall be extended accordingly.\n(b) If the claim for refund or credit relates directly to adjustments resulting from a\nfederal audit, the taxpayer shall file a claim for refund or credit within the time\nprovided in KRS 141.211.\n(c) If the claim for refund or credit relates to an overpayment attributable to a net\noperating loss carryback or capital loss carryback, resulting from a loss which\noccurs in a taxable year beginning after December 31, 199 3, the claim for\nrefund or credit shall be filed within the times prescribed in this subsection for\nthe taxable year of the net operating loss or capital loss which results in the\ncarryback.\nFor the purposes of this subsection and subsection (3) of this s ection, a return filed\nbefore the last day prescribed by law for filing the return shall be considered as filed\non the last day.\n(3) Overpayments as defined in KRS 134.580 of taxes collected pursuant to KRS\n141.305, 141.310, or 141.315 shall be refunded or  credited with interest at the tax\ninterest rate as defined in KRS 131.010(6). Effective for refunds issued after April\n24, 2008, the interest shall not begin to accrue until ninety (90) days after the latest\nof:\n(a) The due date of the return;\n(b) The date the return was filed;\n(c) The date the tax was paid;\n(d) The last day prescribed by law for filing the return; or\n(e) The date an amended return claiming a refund is filed.\n(4) Exclusive authority to refund or credit overpayments of taxes collected pursu ant to\nthis chapter is vested in the commissioner or his authorized agent. Amounts directed\nto be refunded shall be paid out of the general fund.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49949","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"38878c67721d8004d0be7de333baa42fab12932571cbb3893a28a1bc73794daf","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.230","next":"us-ky/krs-141.240"},"notice":"GroundRules: Original legal text. Not legal advice."}