14 chapters · 437 sections in this title.
KRS § 234.410 Form of tax payment
0.4K chars
The reports required by KRS 234.370 shall be accompanied by a certified or cashier's check payable to the State Treasurer, for the amount of tax due for the preceding calendar month computed as provided in KRS 234.380, except that the department may waive this requirement and acc…
KRS § 234.420 Civil penalties for violation of KRS 234.370
0.2K chars
Any person who violates any provision of KRS 234.370 shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180 and interest at the tax interest rate as defined in KRS 131.010(6) shall be paid as a part of the tax.
KRS § 234.430 Prohibited actions
0.6K chars
With respect to KRS 234.310 to 234.440, it is unlawful for any person to: (1) Fail to pay the taxes due; (2) Fail, neglect or refuse to make and file any statement required in the manner or within the time required; (3) Make any false statement or conceal any material fact in any…
KRS § 234.440 Administration of KRS 234.310 to 234.430 and this section
0.7K chars
(1) The department shall administer the taxes provided in KRS 234.310 to 234.430 and this section and may prescribe, adopt and enforce regulations relating to the administration and enforcement thereof. (2) The department shall, upon the request of the officials to whom are entru…