The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the department.
KRS 139.580
Delivery of return and remittance of tax
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Applied in 1 court decision — leading case Kentucky Board of Tax Appeals v. Brown Hotel Co. (1975)
Most recently applied in Kentucky Board of Tax Appeals v. Brown Hotel Co. (June 1975)
Effective: June 20, 2005 History: Amended 2005 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.