141.170 Extension of time for filing returns. - Kentucky Statutes

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141.170 Extension of time for filing returns. (1) The Department of Revenue may grant any taxpayer other than a corporation a reasonable extension of time for filing an income tax return whenever good cause
exists, and shall keep a record of every extension. Except in the case of an
individual who is abroad, no extension shall be granted for more than six (6)
months. In the case of an individual who is abroad, the extension shall not be
granted for more than one (1) year. (2) A corporation may be granted an extension of not more than six (6) months for filing its income tax return, provided the corporation, on or before the date
prescribed for payment of the tax, requests the extension and pays the amount
properly estimated as its tax. (3) If the time for filing a return is extended, the taxpayer shall pay, as part of the tax, an amount equal to the tax interest rate as defined in KRS 131.010(6) 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 with the department. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 484, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 344, sec. 3, effective July 15, 1996. -- Amended 1990 Ky. Acts
ch. 29, sec. 1, effective July 1, 1990. -- Amended 1986 Ky. Acts ch. 459, sec. 5,
effective July 15, 1986. -- Amended 1982 Ky. Acts ch. 387, sec. 8, effective July 15,
1982. -- Amended 1972 Ky. Acts ch. 84, Pt. II, sec. 4. -- Amended 1950 Ky. Acts
ch. 189, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1,
1942, from Ky. Stat. secs. 4281b-21, 4281b-25. Legislative Research Commission Note (7/13/90). The amendment to this section made by HB 255, 1990 Ky. Acts ch. 29, was made effective for taxable years beginning on
or after July 1, 1990.