If any corporation fails to report as required by KRS 136.130 and 136.140 on or before April 30 of each year, or May 30 if the Department of Revenue has granted the corporation an extension, the Department of Revenue shall ascertain the required facts and values in such manner and by such means as it deems proper, at the cost of the corporation failing to make the report.
KRS 136.150
Amended 2005, Ky. Acts ch. 85, sec. 305, effective6/20/2005. -- Amended 2002, Ky. Acts ch. 89, sec. 9, effective 7/15/2002. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. secs. 4090, 4097.