2006 Kentucky Revised Statutes - .040   Effect of payment of taxes before due.

134.040 Effect of payment of taxes before due. If a tax is paid before the taxpayer's liability has been ascertained or before the taxpayer is notified thereof, the acceptance and deposit into the State Treasury of the remittance by the Department of Revenue shall not imply that the payment was the correct amount due, nor preclude assessment and collection of additional taxes found to be due, or refund of any part of the amount paid that may be in excess of that determined to be due. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 250, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-8.