KRS 131.170: Extension of time for filing reports and returns.

The Department of Revenue may, when extension is not otherwise provided for, grant a

reasonable extension of time for filing reports or returns whenever, in its judgment, good

cause therefor exists. The department shall keep a record of such extensions. Ex cept

where a taxpayer is abroad, no extension shall be granted for more than six (6) months,

and in no case for more than one (1) year. If any extension operates to postpone a tax

payment, interest at the tax interest rate as defined in KRS 131.010(6) shal l be collected.

The department may condition the extension upon a bond sufficient to cover any tax and

penalty determined to be due. The department may, on request, permit a person to file a

tax return or report or pay tax on a date other than that prescri bed by statute, or to change

the fiscal period covered by such return or report, if the variation will not ultimately effect

a reduction in revenue.