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51A601 (8-12)

Terms of Agreement

The Department of Revenue agrees to consider the Legal Building Owner’s application for sales and use

tax refund under the applicable statute and if it determines that the application is valid, to remit payment

of the computed refund to the Legal Building Owner. The Legal Building Owner understands and agrees

that the Department shall reduce the amount of refund so allowed by the amount of compensation paid

the Vendor/Purchaser listed above, by any outstanding debts or liabilities owed to the Commonwealth or

to any person for whom the Commonwealth has an obligation to collect debts or liabilities of the Legal

Building Owner, and if applicable, by any reconciliation of the actual purchases applicable to the approved

project.

The Legal Building Owner, Vendor, and Contractor/Subcontractor (Purchaser) listed above agree that

the Department may disclose the status and final disposition of the Legal Building Owner’s application

for sales and use tax refund to the Vendor and Contractor/Subcontractor (Purchaser). The parties to this

Agreement further agree that these disclosures by the Department shall not constitute a violation of the

taxpayer confidentiality laws.

The Vendor or Contractor/Subcontractor (Purchaser) listed above agrees that it is the person who paid to the

Department sales and use tax on purchases that are the subject of the Legal Building Owner’s application

for sales and use tax refund. The Vendor or Contractor/Subcontractor (Purchaser) listed above agrees

to provide the Department with the records, documents and other information the Department needs to

verify the Legal Building Owner’s application for sales and use tax refund for approved materials. The

Contractor/Subcontractor (Purchaser) agrees that the Department may disclose to the Legal Building Owner

records, documents and other information furnished by the Contractor/Subcontractor (Purchaser) to the

Department under this paragraph and that disclosure by the Department shall not constitute a violation of

the taxpayer confidentiality laws. The Contractor/Subcontractor (Purchaser) further agrees that the Legal

Building Owner is the proper party to receive the sales and use tax refunds for the approved materials, as

defined by the applicable statutes.

The parties to this Agreement understand and agree that this Agreement shall relate only to the Legal Building

Owner’s application for sales and use tax refunds for approved materials under the program referenced on

page one. The Vendor and Contractor/Subcontractor (Purchaser) remain responsible for timely protesting

assessments or seeking refunds of sales and use taxes paid on other transactions that are not the subject of

the Legal Building Owner’s application.

This Agreement shall be governed by the laws of the Commonwealth of Kentucky and any legal proceeding

for the enforcement of this Agreement or for the resolution of any dispute over its meaning or effect may

be brought only in the Circuit Court of Franklin County, Kentucky. Any denial of a refund payment, in

whole or in part, and any assessment or order to repay a refund or refund incentive shall be protested and

appealed in accordance with KRS Chapter 131, e.g., KRS 131.110 and 131.340.

The persons signing this Agreement below represent and warrant that they are duly authorized to execute

this agreement on behalf of the parties for whom they sign.

Form 51a601 - Information Sharing And Assignment Agreement For Disaster Relief Refund Claims Page 2