Kentucky Revised Statutes

Ky. Rev. Stat. § 138.500 (2026)

Repealed, 2006

✓ current as of May 2026

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Catchline at repeal: Payment of excise tax under protest -- Actions to recover tax paid - Refund. History: Repealed 2006 Ky. Acts ch. 251, sec. 94, effective July 12, 2006. -- Amended 1988 Ky. Acts ch. 285, sec. 31, effective August 1, 1988. -- Amended 1958 Ky. Acts ch. 126, sec. 13, effective June 19, 1958. -- Amended 1948 Ky. Acts ch. 99, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281e-13, 4281f-18, 4281g-15, 4281h-14, 4281i-7.

Notes of Decisions

Cited in 1 case, 1971–1971 · leading case: Dep't of Revenue v. Jack Cole Co., 474 S.W.2d 70 (Ky. Ct. App. 1971).

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Dep't of Revenue v. Jack Cole Co., 474 S.W.2d 70 (Ky. Ct. App. 1971). · cites it 2× “The Commonwealth now insists on this appeal that appellees’ only remedy was under KRS 138.500. That statute authorizes a suit against the state through the Department of Finance for the recovery of these particular fuel taxes if wrongfully collected.”

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