Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 67.758.Refund of estimated taxes

(2)(a) Overpayment resulting from the payment of estimated tax in excess of the amount determined to be due upon the filing of a return for the same taxable year may be credited against the amount of estimated tax determined to be due on any declaration filed for the next succeeding taxable year or for any deficiency or nonpayment of tax for any previous taxable year;

(b) No refund shall be made of any estimated tax paid unless a complete return is filed as required by KRS 67.750 to 67.790.