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58 chapters · 2,501 sections in this title.
KRS § 67.767 Development, adoption, use, and availability of standard forms for occupational license tax returns -- Duties of Secretary of State, advisory committee, and tax districts -- Administrative regulation -- Opt out by tax districts with an online filing and payment system -- Exemptions
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occupational license tax returns -- Duties of Secretary of State, advisory committee, and tax districts -- Administrative regulation -- Opt out by tax districts with an online filing and payment system -- Exemptions. (1) (a) 1. The Secretary of State shall prescribe separate stan…
KRS § 67.768 When returns to be made -- Copy of federal income tax return to be submitted with return
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submitted with return. (1) All business entities' returns for the preceding taxable year shall be made by April 15 in each year, except returns made on the basis of a fiscal year, which shall be made by the fifteenth day of the fourth month following the close of the fiscal year.…
KRS § 67.770 Extensions
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(1) A tax district may grant any business entity an extension of not more than six (6) months, unless a longer extension has been granted by the Internal Revenue Service or is agreed to by the tax district and the business entity, for filing its return, if the business entity, on…
Tax due when return filed -- Minimum and maximum liability
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(1) The full amount of the unpaid tax payable by any business entity, as appears from the face of the return, shall be paid to the tax district at the time prescribed for filing the tax return, determined without regard to any extension of time for filing the return. (2) A tax di…