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160.625 Excise tax returns -- Payment -- Form.

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160.625 Excise tax returns -- Payment -- Form. The school tax authorized by KRS 160.621 shall be self-assessing. Each county resident <br>paying state individual income taxes under KRS Chapter 141 shall file, on or before July <br>1 of each year for calendar year taxpayers and six (6) months after the close of the tax <br>year for all other taxpayers, with the proper tax collector, a return showing his state <br>individual income tax liability and the amount of county school tax due. This school tax <br>shall be remitted with the return and shall be delinquent six (6) months after the close of <br>the individual's tax year. The district board of education shall furnish the necessary tax <br>returns for the administration of this school tax. Effective: July 13, 1990 <br>History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 466, effective July 13, 1990. -- Amended 1976 Ky. Acts ch. 127, sec. 14. -- Created 1966 Ky. Acts <br>ch. 24, Part III, sec. 14.