2014 Kentucky Revised Statutes CHAPTER 139 - SALES AND USE TAXES 139.775 Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies.
Download as PDF
139.775 Mobile telecommunications services -- Adoption of federal
provisions -- Notification of home service provider about errors -Correction and refund -- Exhaustion of remedies.
(1)
(2)
(3)
(4)
As it relates to the taxation under this chapter of mobile telecommunications
services as defined in KRS 139.195, the provisions of 4 U.S.C. secs. 116 to
126 are hereby adopted and incorporated by reference.
If a communications services or mobile telecommunications services customer
believes that a tax, charge, fee, or assignment of place of primary use or taxing
jurisdiction on a bill is incorrect, the customer shall, within four (4) years of the
date of the bill, notify the home service provider about the alleged error, in
writing. This notification shall include the street address for the customer's
place of primary use, the account name and number for which the customer
seeks a correction, a description of the alleged error, and any other information
that the home service provider reasonably requires. Within sixty (60) days of
receiving the customer's notification, the home service provider shall either
correct the error and refund or credit all taxes, charges, and fees incorrectly
charged to the customer, or explain to the customer in writing why the bill was
correct and why a refund or credit will not be made.
A customer shall not have a cause of action against a home service provider
for any erroneously collected taxes, charges, or fees until the customer has
exhausted the procedure set forth in subsection (2) of this section.
Nothing in this section shall extend any person's time to seek a refund of sales
or use taxes collected or remitted to the state beyond the provisions of KRS
134.580.
Effective:July 1, 2004
History: Amended 2003 Ky. Acts ch. 124, sec. 29, effective July 1, 2004. -Created 2002 Ky. Acts ch. 69, sec. 2, effective July 15, 2002.
Legislative Research Commission Note (7/15/2002). The provisions of this
statute created in 2002 Ky. Acts ch. 69, sec. 2, "take effect for customer service
bills issued after August 1, 2002." 2002 Ky. Acts ch. 69, sec. 6.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.