Statutes, codes, and regulations
Kentucky Revised Statutes
Title 11 - REVENUE AND TAXATION
Chapter 141 - INCOME TAXES
Section 141.215 - Deferred filing of returns and payment of taxes

Ky. Rev. Stat. § 141.215

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Current through 2024 Ky. Acts ch.225
Section 141.215 - Deferred filing of returns and payment of taxes

Members of the Army, Navy, Marines, Air Force, or Public Health Service of the United States government who serve in an area designated as a combat zone by presidential proclamation who are required by law to file an income tax return and pay income taxes to the State of Kentucky shall not be required to file the return and pay the taxes, which would otherwise become due during the period of service, until twelve (12) months after the service.

KRS 141.215

Effective:7/15/2002
Amended 2002, Ky. Acts ch. 109, sec. 1, effective7/15/2002. -- Amended 1991 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 1, effective 2/15/1991. --Amended 1976 Ky. Acts ch. 155, sec. 12. -- Amended 1974 Ky. Acts ch. 163, sec. 7. -- Created 1952 Ky. Acts ch. 194, sec. 12, effective 6/19/1952.