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2009 Kentucky Revised Statutes
CHAPTER 138 EXCISE TAXES
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 <br>approved by the department, conditioned upon the payment of all taxes, penalties and <br>fines for which such applicant may become liable under KRS 138.344 to 138.355. Such <br>bond shall be in an amount equal to an applicant's one (1) year estimated refund claim, <br>but not less than one thousand dollars (&#36;1,000). Effective: June 20, 2005 <br>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 <br>ch. 10, sec. 4. History for former KRS 138.346: Renumbered as KRS 138.342.

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