The full amount of the unpaid tax payable by any taxpayer, as appears from the face of the return, shall be paid to the department at the time prescribed for filing the income tax return, determined without regard to any extension of time for filing the return.
KRS 141.220
Payment of tax -- When due
Applied in 1 court decision — leading case City of Cincinnati v. Commonwealth Ex Rel. Reeves (1942)
Most recently applied in City of Cincinnati v. Commonwealth Ex Rel. Reeves (December 1942)
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.