{"data":{"id":"us-ky/krs-160.6156","jurisdiction":"us-ky","citation":"KRS 160.6156","heading":"Refund of utility gross receipts tax -- Effect of utility's rate increase --","body":"Appeal to Circuit Court.\n(1) Any utility service provider or any registered user of utility services as provided in\nKRS 160.613(2) or (3) that has paid the utility gross rec eipts tax imposed by a\nschool district pursuant to KRS 160.613 and 160.614 to the department may request\na refund or credit for any overpayment of tax or any payment where no tax was due\nwithin two (2) years after the tax due date, including any extensions granted.\n(2) A request for refund shall be in writing, and shall be made to the department with a\ncopy to the school district to which the tax was allocated. The request shall state the\namount requested, the applicable period, and the basis for the request.\n(3) (a) Refunds shall be authorized by the department, in consultation with the\nchairman or finance officer of the district board of education, with interest as\nprovided in KRS 131.183.\n(b) Notwithstanding paragraph (a) of this subsection, a utility ser vice provider\nshall not be entitled to a refund or credit of the taxes paid under KRS 160.613\nor 160.614 if the utility service provider has increased its rates in accordance\nwith KRS 160.617, unless the utility service provider refunds or credits its\nrelated customers the amount of overpayment made to the department.\n(4) The department shall make authorized tax refunds, including interest, from current\ntax collections in its possession allocated for distribution to the affected district.\nApplicable school district distributions and the department administrative expense\nallocation provided for pursuant to KRS 160.6154(2) shall be adjusted\nproportionately to reflect refunds paid. If sufficient funds are not available from the\ncurrent distribution cycle, the d epartment shall pay refunds from subsequent\namounts collected for distribution to the affected district until all refund payments,\nincluding interest, have been completed.\n(5) If the department denies a requested refund in whole or in part, the taxpayer ma y\nappeal the denial to the Circuit Court in the county where the school district is\nlocated within thirty (30) days from the mailing date of the denial.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43532","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:09Z","sha256":"c7c251091f55d0c4b4cf0e42d3abaa7ef078b1a6b56e6659db578c4676a3a6dd","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.6155","next":"us-ky/krs-160.6157"},"notice":"GroundRules: Original legal text. Not legal advice."}