KRS 141.175: Extension for members of Armed Forces serving in combat zones.

(1) As used in this section and KRS 141.019 and 141.900:

(a) "Active duty" means the day the person assembles at his or her armory or

other designated place until the day he or she returns there and has been

properly relieved, including:

1. Fractional parts of a day which count as a full day; and

2. All days of active duty for training and inactive duty training; and

(b) "Armed Forces" means the military forces of the United States and the

Commonwealth, including the:

1. Army;

2. Navy;

3. Air Force;

4. Marine Corps;

5. Coast Guard;

6. Any Reserve branch of the Army, Navy, Air Force, Marine Corps, or

Coast Guard; and

7. National Guard.

(2) (a) Members of the Armed Forces called to active duty who are required by law

to file an income tax return and pay income taxes to the state of Kentucky

shall be allowed an extension to file the return and pay the taxes, which would

otherwise become due during the period of service, if the member serves in an

area designated as a combat zone by presidential proclamation.

(b) The extension referred to in paragraph (a) of this subsection shall expire

twelve (12) months after the service.

(c) No penalty shall accrue by reason of the extension.