Title XI, Revenue and Taxation
15 chapters · 869 sections in this title.
KRS § 141.985 Interest on tax not paid by date due -- Addition to tax provided in KRS 141.305 and 141.044 to be considered a penalty
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141.305 and 141.044 to be considered a penalty. (1) Except for the addition to tax required when an underpayment of estimated tax occurs under KRS 141.044 and 141.305, any tax imposed by this chapter, whether assessed by the department, or the taxpayer, or any installment or port…
KRS § 141.990 Penalties
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(1) Any individual, fiduciary, corporation, employer, or other person who violates any of the provisions of this chapter shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180. (2) Every tax imposed by this chapter, and all increases, interest, and penalt…