KRS 141.215: Deferred filing of returns and payment of taxes.

Members of the Army, Navy, Marines, Air Force, or Public Health Service of the United

States government who serve in an area designated as a combat zone by presidential

proclamation who are required by law to file an income tax return and pay income taxes

to the State of Kentucky shall not be required to file the return and pay the taxes, which

would otherwise become due during the period of service, until twelve (12) months after

the service.