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136.630 Interest on overdue tax.

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Page 1 of 1 136.630 Interest on overdue tax. In every case, any tax not paid on or before the due date shall bear interest at the tax <br>interest rate as defined in KRS 131.010(6) from the date due until the date of payment. Effective: January 1, 2006 <br>History: Created 2005 Ky. Acts ch. 168, sec. 103, effective January 1, 2006. <br>Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to <br>agencies and officers whose names have been changed in 2005 legislation confirming <br>the reorganization of the executive branch. Such a correction has been made in this <br>section.