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KENTUCKY STATUTES AND CODES

138.346 Bond for refund permit -- Amount.

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138.346 Bond for refund permit -- Amount. The department may require the applicant to execute a corporate surety bond to be
approved by the department, conditioned upon the payment of all taxes, penalties and
fines for which such applicant may become liable under KRS 138.344 to 138.355. Such
bond shall be in an amount equal to an applicant's one (1) year estimated refund claim,
but not less than one thousand dollars ($1,000). Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 373, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 19, effective August 1, 1988. --Created 1946 Ky. Acts
ch. 10, sec. 4. History for former KRS 138.346: Renumbered as KRS 138.342.

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