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138.685 Quarterly returns to be filed -- Remittance.

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138.685 Quarterly returns to be filed -- Remittance. (1) Every licensee shall file with the cabinet, in the format prescribed by the cabinet, a quarterly tax return. The return shall be made under penalty of perjury and shall <br>show such information as the cabinet may require. The licensee shall file the return <br>on or before the last day of the next succeeding calendar month following the <br>quarterly period to which it relates. (2) The quarterly tax return shall be accompanied by a remittance covering the tax due. Effective: July 15, 1998 <br>History: Amended 1998 Ky. Acts ch. 31, sec. 3, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 175, sec. 7, effective July 15, 1988. -- Amended 1986 Ky. Acts <br>ch. 174, sec. 4, effective January 1, 1987. -- Amended 1956 (2d Extra. Sess.) Ky. <br>Acts ch. 9, sec. 21. -- Amended 1956 Ky. Acts ch. 171, sec. 3. -- Created 1954 Ky. <br>Acts ch. 97, sec. 8.