KRS 67.773: Tax due when return filed -- Minimum and maximum liability.

(1) The full amount of the unpaid tax payable by any business entity, as appears from

the face of the return, shall be paid to the tax district at the time prescribed for filing

the tax return, determined without regard to any extension of time for filing the

return.

(2) A tax district may impose minimum and maximum tax liabilities for the tax on net

profits or gross receipts.