138.345 Refund permit required -- Application for. - Kentucky Statutes

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138.345 Refund permit required -- Application for. No person shall secure a refund of tax under KRS 138.344 unless the person is the holder
of an unrevoked refund permit issued by the Department of Revenue before the purchase
of the gasoline or special fuel, which permit shall entitle the person to make application
for a refund under KRS 138.344 to 138.355. To procure a permit, every person shall file
with the department an application under oath, on forms furnished by the department,
setting forth the information incident to the refunding of the tax paid on gasoline or
special fuel as the department may require. The properly completed and signed
application shall be filed with the department on or before the date the permit, if approved
by the department, is to become effective. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 372, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 98, sec. 9, effective July 13, 1990. -- Amended 1988 Ky. Acts
ch. 285, sec. 18, effective August 1, 1988. -- Created 1946 Ky. Acts ch. 10, sec. 3. History for former KRS 138.345: Renumbered as KRS 138.341.