KRS 138.685: Quarterly returns to be filed -- Remittance.

(1) Every licensee shall file a quarterly tax return and pay any taxes due using the

motor carrier portal. The return shall be made under penalty of perjury and shall

show such information as the cabinet may require.

(2) The licensee shall file the return required under this section on or before the last day

of the next succeeding calendar month following the quarterly period to which it

relates.