{"data":{"id":"us-ky/krs-141.345","jurisdiction":"us-ky","citation":"KRS 141.345","heading":"Refund or credit in case of overpayment.","body":"(1) Where there has been an overpayment of tax under KRS 141.310 or 141.315, refund\nor credit shall be made to the employer only to the extent that the amount of such\noverpayment was not deducted and withheld under KRS 141.310 or 141.315 by the\nemployer.\n(2) Unless written application for refund or credit is received by the department from\nthe employer within four (4) years from the date the overpayment was made, no\nrefund or credit shall be allowed.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29113","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"54f62bac5dad029d65a6ade5709a833c23fdeaf4060c583be0dfedda3cde780f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.340","next":"us-ky/krs-141.347"},"notice":"GroundRules: Original legal text. Not legal advice."}