Statutes, codes, and regulations
Kentucky Revised Statutes
Title 11 - REVENUE AND TAXATIONChapter 131 - DEPARTMENT OF REVENUE
GENERAL PROVISIONS
Section 131.175 - Commissioner authorized to waive penalty, but not interest

Ky. Rev. Stat. § 131.175

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Current through 2024 Ky. Acts ch.225
Section 131.175 - Commissioner authorized to waive penalty, but not interest

Notwithstanding any other provisions of KRS Chapters 131 to 143A, for all taxes payable directly to the Department of Revenue, the sheriff or the county clerk, the commissioner shall have authority to waive the penalty, but not interest, where it is shown to the satisfaction of the department that failure to file or pay timely is due to reasonable cause. For purposes of this section, any addition to tax provided in KRS 141.044 and 141.305 shall be considered as penalty.

KRS 131.175

Amended by 2019 Ky. Acts ch. 151,§ 3, eff. 3/26/2019.
Effective:6/20/2005
Amended 2005, Ky. Acts ch. 85, sec. 120, effective6/20/2005. -- Amended 1990 Ky. Acts ch. 27, sec. 1, effective 7/13/1990. -- Created 1986 Ky. Acts ch. 459, sec. 6, effective 7/15/1986.