KRS 131.425: Interest on taxes paid under amnesty.

(1) Notwithstanding the provisions of KRS 131.183(1), all taxes paid under an

amnesty program return filed under the program described in KRS

131.400(3)(a) shall bear interest at one-half (1/2) the tax interest rate

established by KRS 131.183(1) or other applicable statutes.

(2) Notwithstanding the provisions of KRS 131.183(2) and 141.235, if any

overpayment of tax under KRS 131.410 to 131.445 is refunded or credited

within one hundred eighty (180) days after the return is filed, no interest shall

be allowed.

(3) All installment payment agreements entered into pursuant to KRS 131.420

relating to the program described in KRS 131.400(3) shall bear interest on the

outstanding amount of tax due during the installment period at the full rate

established by KRS 131.183 or other applicable provisions of the Kentucky

Revised Statutes.