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
Amended 2005, Ky. Acts ch. 85, sec. 491, effective6/20/2005. -- Amended 1996, Ky. Acts ch. 344, sec. 4, effective 7/15/1996. -- Amended 1954 Ky. Acts ch. 79, sec. 18, effective 6/19/1954. -- Amended 1952 Ky. Acts ch. 194, sec. 11. -- Amended 1950 Ky. Acts ch. 189, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. secs. 4281b-28, 4281b-33, 4281b-34.