Inland Container Corp. v. Mason County

LAMBERT, Chief Justice.

This Court granted discretionary review (CR 76.20) to consider whether a taxpayer is entitled to a refund or credit of local taxes paid in excess of the amount owed but where there exists no statutory authority for a refund. In order to resolve this issue, it is first necessary to review the particular factual circumstances of this case and then to determine whether these circumstances fit into the scheme of common law tax refunds.

The underlying facts of this case are as follows. Pursuant to KRS 139.310, the Commonwealth of Kentucky assesses a six percent (6%) sales tax…