136.980 Penalty for delinquency in payment.
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by the department, or the taxpayer, or any installment or portion of any tax is not paid on
or before the date prescribed for its payment, there shall be collected interest upon the
unpaid amount at the tax interest rate as defined in KRS 131.010(6) from the date
prescribed for its payment until payment is actually made to the department. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 338, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 403, sec. 4, effective July 14, 1992. -- Amended 1984 Ky. Acts
ch. 113, sec. 2, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 452, sec. 11,
effective July 1, 1982. -- Amended 1972 Ky. Acts ch. 203, sec. 15. -- Created 1966
Ky. Acts ch. 187, Part IV, sec. 14. Legislative Research Commission Note. This section was amended by 1984 Acts Chapter 111,