{"data":{"id":"us-ky/krs-67.758","jurisdiction":"us-ky","citation":"KRS 67.758","heading":"Refund of estimated taxes.","body":"(1) In the case where the tax computed under KRS 67.750 to 67.790 is less than the\namount which has been declared and paid as estimated tax for the same taxable\nyear, a refund shall be made upon the filing of a return.\n(2) (a) Overpayment resulting from the pa yment of estimated tax in excess of the\namount determined to be due upon the filing of a return for the same taxable\nyear may be credited against the amount of estimated tax determined to be due\non any declaration filed for the next succeeding taxable year  or for any\ndeficiency or nonpayment of tax for any previous taxable year;\n(b) No refund shall be made of any estimated tax paid unless a complete return is\nfiled as required by KRS 67.750 to 67.790.\n(3) At the election of the business entity, any installm ent of the estimated tax may be\npaid prior to the date prescribed for its payment.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23784","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"45bb449f8e436c4ff5675eb4cddbf86bb044978ee3e57fda3984aae2c68aba71","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.755","next":"us-ky/krs-67.760"},"notice":"GroundRules: Original legal text. Not legal advice."}