(1) Refunds or credits for overpayments of the tax imposed by KRS 136.505 shall be obtained in accordance with KRS 134.580. (2) Refund or credits for overpayments of the tax imposed by KRS 136.575 shall be obtained in accordance with KRS 134.590.
Refunds or credits for overpayment of tax
KRS § 136.555, under CORPORATION AND UTILITY TAXES.
KRS § 136.555