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(A) The Finance Director is hereby charged with the enforcement of the provisions of this chapter. The Finance Director is hereby empowered to prescribe, adopt, promulgate and enforce rules, regulations, and forms relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including but not limited to provisions for the reexamination and correction of returns as to which an overpayment or underpayment is claimed or found to have been made; and the rules and regulations promulgated by the Finance Director shall be binding upon the licensee and the employers provided, however, that any application for refund of overpayment shall be refunded if a claim for refund is made within two years from the date on which such payment was made and paid, shall be made by the taxpayer under oath on a form prescribed by the director, and the information contained therein or submitted therewith shall be verified by the taxpayer's employers. No refund shall be made to any licensee or person until the taxpayer has complied with all provisions of the chapter and has furnished all required information. Refunds may be withheld from an employee until the employer has filed all required forms and provided all required information. Overpayments will first be applied to previous occupational license fee delinquencies prior to any other disposition.
(B) The Finance Director or any agent or employee designated in writing by the Finance Director is hereby authorized to examine the books, papers and records of any employer or supposed employer or of any licensee or supposed licensee in order to determine the accuracy of any return made, or if no return was made, to ascertain the amount of license fee imposed by the terms of this chapter. Each such employer or supposed employer or licensee or supposed licensee is hereby directed and required to give to the Finance Director or the Finance Director's duly authorized agent or employee the means, facilities and opportunity for such examination and investigation as are hereby authorized. The Finance Director or any agent or employee designated by the Finance Director is hereby authorized to examine any person under oath concerning any wages, salaries, commissions or other compensation or net profits which were or should have been returned; and to this end the Finance Director may compel the production of books, papers, records and the attendance of all persons, whether as parties or witnesses, whom the Finance Director believes to have knowledge of such wages, salaries, commissions or other compensation or net profits, to the extent that any officer empowered to administer oaths in this state is permitted to so order.
(C) Notwithstanding any legal restrictions or limitations to the contrary, a tax district as defined in KRS 67.750(10) may share a refund application and any related information that is submitted to it by an employee seeking a refund of any amount of tax withheld and paid by his or her employer to the tax district under KRS 67.750 to 67.795 with any other tax district that is referenced in the refund application or related information.
(Ord. 51, 2021, passed 4-23-21)