Any funds received into the State Treasury which are later determined not to be due to the
state may be refunded to the person who paid such funds into the Treasury. The Finance
and Administration Cabinet may issue a warrant to disburse the funds upon a request
from the budget unit that originally received and deposited the funds. The request for
refund must be approved by the head of the budget unit or his designated assistant. The
Finance and Administration Cabinet may require any documentation deemed necessary.
Effective: July 1, 1983
History: Created 1982 Ky. Acts ch. 450, sec. 43, effective July 1, 1983.
Notes of Decisions
Beshear v. Haydon Bridge Co., 416 S.W.3d 280 (Ky. 2013).
· cites it 9× “They contend that the refund provisions of KRS 45.111 apply to waive sovereign immunity in these circumstances; sovereign immunity only protects the “public purse” and the KWCF funds are not state money; the injunctive relief ordering repayment is not an award of money damages;…”
Univ. of Kentucky v. Amelia Long, No. 2023 CA 000398 (Ky. Ct. App. Feb. 29, 2024).
· cites it 10× “And, the circuit court finds further support for its blanket waiver in KRS 45.111, which provides that “[a]ny funds received into the State Treasury which are later determined not to be due to the state may be refunded to the person who paid such funds into the Treasury.”
Kimberly Bennett v. Kentucky Cmty. & Technical Coll. Sys., No. 2024-SC-0231 (Ky. Aug. 14, 2025).
· cites it 6× “570 waive sovereign immunity against a claim for wrongful withholding of a tax refund, and that KRS 45.111 waives sovereign immunity against a claim for return of funds improperly paid into the State Treasury.”
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