KRS 139.590: Returns for other than monthly periods.

(1) For purposes of facilitating the administration, payment, or collection of the taxes

levied by this chapter, the department may, within its discretion, permit or require

returns or tax payments for periods other than those prescribed by KRS 139.540 and

139.550.

(2) Notwithstanding the provisions of KRS 139.550, any retailer who desires to file his

return on a quarterly basis shall make application in writing to the department at

least ninety (90) days prior to the due date of such quarterly return. When permitted,

quarterly returns shall be filed in such manner as the department may prescribe. No

retailer may change from a quarterly reporting system to monthly reporting without

authorization of the department.

(3) In no case shall a retailer be permitted to file quarterly unless monthly payments for

the immediately preceding month are made on the basis of taxable gross receipts or

total sales price of property used, consumed, or stored, as the case may be.