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 <br>of an unrevoked refund permit issued by the Department of Revenue before the purchase <br>of the gasoline or special fuel, which permit shall entitle the person to make application <br>for a refund under KRS 138.344 to 138.355. To procure a permit, every person shall file <br>with the department an application under oath, on forms furnished by the department, <br>setting forth the information incident to the refunding of the tax paid on gasoline or <br>special fuel as the department may require. The properly completed and signed <br>application shall be filed with the department on or before the date the permit, if approved <br>by the department, is to become effective.
Effective: June 20, 2005 <br>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 <br>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.
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