KRS 141.207: Calculation of estimated tax required by KRS 141.206 for nonresident

individuals -- Payment of estimated tax.

(1) For a nonresident individual partner, member, or shareholder, the payment of

estimated tax required by KRS 141.206 shall be calc ulated under KRS 141.020 and

141.305 for the taxable year.

(2) The payment of estimated tax shall be made in installments by the pass -through

entity in the same manner and at the same times as provided by KRS 141.305, for a

nonresident individual partner, member, or shareholder.

(3) A pass-through entity required to make a payment of estimated tax shall be subject

to the penalty provisions for any underpayment of estimated tax.