Kentucky Revised Statutes

Ky. Rev. Stat. § 139.770 (2026)

Refund or credit of taxes paid -- Claims

✓ current as of May 2026

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(1) The taxes paid pursuant to the provisions of this chapter shall be refunded or credited in the manner provided in KRS 134.580.

(2) A claim for refund or credit shall be made on a form prescribed by the department and shall contain such information as the department may require.

(3) No taxpayer or certified service provider as provided by KRS 139.795 shall be entitled to a refund or credit of the taxes paid pursuant to the provisions of this chapter where the taxes have been collected from a purchaser as provided by KRS 139.210 and 139.340, unless the amount of taxes collected from the purchaser are refunded to the purchaser by the taxpayer or certified service provider as provided by KRS 139.795 who paid the taxes to the State Treasury.

(4) Where applicable, the amount of any claim for refund or credit shall be reduced by the amount deducted by the taxpayer or certified service provider as provided by KRS 139.795 pursuant to KRS 139.570 at the time the taxes were paid to the State Treasury. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 447, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 28, effective July 1, 2004. -- Amended 1996 Ky. Acts ch. 344, sec. 5, effective July 15, 1996. -- Created 1978 Ky. Acts ch. 233, sec. 31, effective June 17, 1978.

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1992–2021 · leading case: Revenue Cabinet v. Castleton, Inc., 826 S.W.2d 334 (Ky. Ct. App. 1992).

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Revenue Cabinet v. Castleton, Inc., 826 S.W.2d 334 (Ky. Ct. App. 1992). · cites it 3× “KRS 139.770, which governs claims for refunds of or credits for taxes paid, provides, in relevant part, as follows: (1) The taxes paid pursuant to the provisions of this chapter shall be refunded or credited in the manner provided in KRS 134.”

Mine Serv. Co. v. James River Coal Co. (In re James River Coal Co.), 534 B.R. 666 (Bankr. E.D. Va. 2015). “” KRS § 139.770(3). . Mine Service advances the argument that the tax refund is not subject to any express or implied trust, noting that there is no reported precedent to support this assertion.”

Century Aluminum of Kentucky, Gp v. Dep't of Revenue, Fin. & Admin. Cabinet Commonwealth of Kentucky (Ky. Ct. App. 2021). “Because Century believed the items were exempt from the sales and use tax, the vendors, on Century’s behalf, filed refund requests pursuant to KRS 139.770. The refund requests covered the items purchased from November 2010 to May 2015.”

— Ky. Rev. Stat. § 139.770(1) — 1 case

Revenue Cabinet v. Castleton, Inc., 826 S.W.2d 334 (Ky. Ct. App. 1992). “KRS 139.770, which governs claims for refunds of or credits for taxes paid, provides, in relevant part, as follows: (1) The taxes paid pursuant to the provisions of this chapter shall be refunded or credited in the manner provided in KRS 134.”

— Ky. Rev. Stat. § 139.770(3) — 1 case

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