Ky. Rev. Stat. § 136.980
Current through 2024 Ky. Acts ch.225
If any tax imposed by KRS 136.330 to 136.395, 299.530 and 304.4-030, whether assessed by the department, or the taxpayer, or any installment or portion of any tax is not paid on or before the date prescribed for its payment, there shall be collected interest upon the unpaid amount at the tax interest rate as defined in KRS 131.010(6) from the date prescribed for its payment until payment is actually made to the department.
KRS 136.980
Amended 2005, Ky. Acts ch. 85, sec. 338, effective6/20/2005. -- Amended 1992 Ky. Acts ch. 403, sec. 4, effective 7/14/1992. -- Amended 1984 Ky. Acts ch. 113, sec. 2, effective 7/13/1984. -- Amended 1982 Ky. Acts ch. 452, sec. 11, effective 7/1/1982. -- Amended 1972 Ky. Acts ch. 203, sec. 15. -- Created 1966 Ky. Acts ch. 187, Part IV, sec. 14.