67.770 Extensions.
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or is agreed to by the tax district and the business entity, for filing its return, if the
business entity, on or before the date prescribed for payment of the tax, requests the
extension and pays the amount properly estimated as its tax. (2) If the time for filing a return is extended, the business entity shall pay, as part of the tax, an amount equal to twelve percent (12%) per annum simple interest on the tax
shown due on the return, but not previously paid, from the time the tax was due
until the return is actually filed and the tax paid to the tax district. A fraction of a
month is counted as an entire month. Effective: July 13, 2004
History: Amended 2004 Ky. Acts ch. 63, sec. 5, effective July 13, 2004. -- Created 2003 Ky. Acts ch. 117, sec. 9, effective June 24, 2003.