{"data":{"id":"us-ky/krs-67.788","jurisdiction":"us-ky","citation":"KRS 67.788","heading":"Application for refund or credit -- When employee may file for refund.","body":"(1) Where there has been an overpayment of tax under KRS 67.780, refund or credit\nshall be made to the employer only to the extent that the amount of the overpayment\nwas not deducted and withheld under KRS 67.780 by the employer.\n(2) Unless written application  for refund or credit is received by the tax district from\nthe employer within two (2) years from the date the overpayment was made, no\nrefund or credit shall be allowed.\n(3) An employee who has compensation attributable to activities performed outside a\ntax district, based on time spent outside the tax district, whose employer has\nwithheld and remitted the occupational license fee on the compensation attributable\nto activities performed outside the tax district to the tax district, may file for a\nrefund within two (2) years of the date prescribed by law for the filing of a return.\nThe employee shall provide a schedule and computation sufficient to verify the\nrefund claim and the tax district may confirm with the employer the percentage of\ntime spent outside  the tax district and the amount of compensation attributable to\nactivities performed outside the tax district prior to approval of the refund.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23796","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"673bd8d0ef88f1ead27e994e75632427e3c5d7b9d19b8f0db9631d06bac9e5fe","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.785","next":"us-ky/krs-67.790"},"notice":"GroundRules: Original legal text. Not legal advice."}