KRS 67.768: When returns to be made -- Copy of federal income tax return to be

submitted with return.

(1) All business entities' returns for the preceding taxable year shall be made by April

15 in each year, except returns made on the basis of a fiscal year, whi ch shall be

made by the fifteenth day of the fourth month following the close of the fiscal year.

Blank copies of local forms for returns shall be made available to business entities

by the tax district.

(2) Every business entity shall submit a copy of its federal income tax return at the time

of filing its return with the tax district. Whenever, in the opinion of the tax district,

it is necessary to examine the federal income tax return of any business entity in

order to audit the return, the tax district may compel the business entity to produce

for inspection a copy of all statements and schedules in support thereof. The tax

district may also require copies of reports of adjustments made by the federal

government.