Kentucky Statutes 160.6156 – Refund of utility gross receipts tax — Effect of utility’s rate increase — Appeal to Circuit Court
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(1) Any utility service provider or any registered user of utility services as provided in KRS § 160.613(2) or (3) that has paid the utility gross receipts tax imposed by a school district pursuant to KRS § 160.613 and KRS § 160.614 to the department may request a refund or credit for any overpayment of tax or any payment where no tax was due within two (2) years after the tax due date, including any extensions granted.
(2) A request for refund shall be in writing, and shall be made to the department with a copy to the school district to which the tax was allocated. The request shall state the amount requested, the applicable period, and the basis for the request.
(3) (a) Refunds shall be authorized by the department, in consultation with the chairman or finance officer of the district board of education, with interest as provided in KRS § 131.183.
(b) Notwithstanding paragraph (a) of this subsection, a utility service provider shall not be entitled to a refund or credit of the taxes paid under KRS § 160.613 or 160.614 if the utility service provider has increased its rates in accordance with KRS § 160.617, unless the utility service provider refunds or credits its related customers the amount of overpayment made to the department.
(4) The department shall make authorized tax refunds, including interest, from current tax collections in its possession allocated for distribution to the affected district. Applicable school district distributions and the department administrative expense allocation provided for pursuant to KRS § 160.6154(2) shall be adjusted proportionately to reflect refunds paid. If sufficient funds are not available from the current distribution cycle, the department shall pay refunds from subsequent amounts collected for distribution to the affected district until all refund payments, including interest, have been completed.
(5) If the department denies a requested refund in whole or in part, the taxpayer may appeal the denial to the Circuit Court in the county where the school district is located within thirty (30) days from the mailing date of the denial.
Effective: July 15, 2014
History: Amended 2014 Ky. Acts ch. 137, sec. 2, effective July 15, 2014. — Repealed and reenacted Ky. Acts ch. 86, sec. 4, effective March 24, 2009. — Amended 2008
Ky. Acts ch. 132, sec. 4, effective April 24, 2008. — Amended 2006 Ky. Acts ch. 6, sec. 20, effective March 6, 2006. — Created 2004 Ky. Acts ch. 79, sec. 8, effective July 1, 2005.
Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 17, provides that “The intent of the General Assembly in repealing and reenacting KRS
136.392, 138.195, 141.160, 160.6156, 160.6157, 160.6158, 131.183, 141.044,
141.235, 134.580, 393.060, and 157.621 in Sections 1 to 12 of this Act is to affirm the amendments made to these sections in 2008 Ky. Acts ch. 132. The provisions in Sections 1 to 12 of this Act shall apply retroactively to April 24, 2008.”
Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 18, provides “To the extent that any provision included in this Act is considered new language, the provisions of KRS § 446.145 requiring such new language to be underlined are notwithstood.”
Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26, provides that this section applies retroactively to January 1, 2006.
(2) A request for refund shall be in writing, and shall be made to the department with a copy to the school district to which the tax was allocated. The request shall state the amount requested, the applicable period, and the basis for the request.
Terms Used In Kentucky Statutes 160.6156
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
(3) (a) Refunds shall be authorized by the department, in consultation with the chairman or finance officer of the district board of education, with interest as provided in KRS § 131.183.
(b) Notwithstanding paragraph (a) of this subsection, a utility service provider shall not be entitled to a refund or credit of the taxes paid under KRS § 160.613 or 160.614 if the utility service provider has increased its rates in accordance with KRS § 160.617, unless the utility service provider refunds or credits its related customers the amount of overpayment made to the department.
(4) The department shall make authorized tax refunds, including interest, from current tax collections in its possession allocated for distribution to the affected district. Applicable school district distributions and the department administrative expense allocation provided for pursuant to KRS § 160.6154(2) shall be adjusted proportionately to reflect refunds paid. If sufficient funds are not available from the current distribution cycle, the department shall pay refunds from subsequent amounts collected for distribution to the affected district until all refund payments, including interest, have been completed.
(5) If the department denies a requested refund in whole or in part, the taxpayer may appeal the denial to the Circuit Court in the county where the school district is located within thirty (30) days from the mailing date of the denial.
Effective: July 15, 2014
History: Amended 2014 Ky. Acts ch. 137, sec. 2, effective July 15, 2014. — Repealed and reenacted Ky. Acts ch. 86, sec. 4, effective March 24, 2009. — Amended 2008
Ky. Acts ch. 132, sec. 4, effective April 24, 2008. — Amended 2006 Ky. Acts ch. 6, sec. 20, effective March 6, 2006. — Created 2004 Ky. Acts ch. 79, sec. 8, effective July 1, 2005.
Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 17, provides that “The intent of the General Assembly in repealing and reenacting KRS
136.392, 138.195, 141.160, 160.6156, 160.6157, 160.6158, 131.183, 141.044,
141.235, 134.580, 393.060, and 157.621 in Sections 1 to 12 of this Act is to affirm the amendments made to these sections in 2008 Ky. Acts ch. 132. The provisions in Sections 1 to 12 of this Act shall apply retroactively to April 24, 2008.”
Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 18, provides “To the extent that any provision included in this Act is considered new language, the provisions of KRS § 446.145 requiring such new language to be underlined are notwithstood.”
Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26, provides that this section applies retroactively to January 1, 2006.