Quarterly returns to be filed -- Remittance
Applied in 1 court decision — leading case American Trucking Ass'n v. Commonwealth, Transportation Cabinet (1984)
Most recently applied in American Trucking Ass'n v. Commonwealth, Transportation Cabinet (September 1984)
Effective: July 15, 2024 History: Amended 2024 Ky
(1) Every licensee shall file a quarterly tax return and pay any taxes due using the motor carrier portal. The return shall be made under penalty of perjury and shall show such information as the cabinet may require.
(2) The licensee shall file the return required under this section on or before the last day of the next succeeding calendar month following the quarterly period to which it relates.
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.