103 KAR 43:140 - Cancellation
RELATES TO: KRS 138.226, 138.345
NECESSITY, FUNCTION, AND CONFORMITY: This administrative regulation interprets KRS 138.345 and sets up procedure to cancel unused refund permits.
Section 1. Any
unrevoked refund permit issued under the provisions of
KRS
138.345, upon which no application has been
filed with the Department of Revenue for refund of the Kentucky tax paid within
the next preceding calendar year, shall be subject to cancellation by the
department.
Section 2. Notice of
the intention of the department to cancel the unused refund permit shall be
made by advising the permittee through the regular United States Mail. If no
protest by the permittee is received by the department within thirty (30) days
from the mailing date of the notice, such cancellation shall be made.
Section 3. Nothing in this administrative
regulation shall be so construed as to prohibit the reis-suance of a new refund
permit upon proper application by any person who has had a refund permit
cancelled because of failure to apply for a refund during any calendar
year.
Notes
STATUTORY AUTHORITY: KRS 131.130(1)
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