There is a newer version of the Kentucky Revised Statutes
2009 Kentucky Revised Statutes
CHAPTER 141 INCOME TAXES
141.345 Refund or credit in case of overpayment.
Download pdfoverpayment was not deducted and withheld under KRS 141.310 or 141.315 by the
employer. (2) Unless written application for refund or credit is received by the department from the employer within four (4) years from the date the overpayment was made, no
refund or credit shall be allowed. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 500, effective June 20, 2005. -- Amended 1966 Ky. Acts ch. 176, Part 1, sec. 12. -- Created 1954 Ky. Acts ch. 79, sec. 29.
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