KRS 142.323: Due date of taxes and assessments.

The taxes and assessment imposed by KRS 142.303, 142.307, 142.309, 142.311,

142.314, 142.315, 142.316, 142.318, 142.361, and 142.363 are due and payable to the

department monthly and shall be remitted on or before the twentieth day of the next

succeeding calendar month.