KRS 136.150: Ascertainment of facts on failure to report.

If any corporation fails to report as required by KRS 136.130 and 136.140 on or before

April 30 of each year, or May 30 if the Department of Revenue has granted the

corporation an extension, the Department of Revenue shall ascertain the required facts

and values in such manner and by such means as it deems proper, at the cost of the

corporation failing to make the report.