{"data":{"id":"us-ky/krs-67.778","jurisdiction":"us-ky","citation":"KRS 67.778","heading":"Payment of tax not delayed -- Claims for refund or credit.","body":"(1) No suit shall be maintained in any court to restrain or delay the collection or\npayment of any tax subject to the provisions of KRS 67.750 to 67.790.\n(2) Any tax collected pursuant to the provisions of KRS 67.750 to 67.790 may be\nrefunded or credited within two (2) years of the date prescribed by law for the filing\nof a return or the date the money was paid to the tax district, whichever is the later,\nexcept that:\n(a) In any case where the assessment period contained in KRS 67.775 has been\nextended by an agreement between the business entity and the tax district, 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 business entity s hall file a claim for refund or credit within\nthe time provided for in this subsection or six (6) months from the conclusion\nof the federal audit, whichever is later.\nFor the purposes of this subsection and subsection (3) of this section, 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) Exclusive authority to refund or credit overpayments of taxes collected by a tax\ndistrict is vested in that tax district.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23792","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"9c010019c2928055e6e2cafcda73f5cfb4a8e723716402f65aa1e7e38e8dcf1c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.775","next":"us-ky/krs-67.780"},"notice":"GroundRules: Original legal text. Not legal advice."}