{"data":{"id":"us-ky/krs-131.155","jurisdiction":"us-ky","citation":"KRS 131.155","heading":"Tax payments to be made by electronic fund transfer -- Administrative","body":"regulations -- Waiver -- Refund by electronic fund transfer.\n(1) For the purpose of facilitating the administration, payment, or collection of the\ntaxes, the department may require any tax payment to be made by electronic fund\ntransfer.\n(2) The following payments shall be made by electronic fund transfer:\n(a) The payment required by KRS 136.620;\n(b) For tax periods beginning on or after January 1, 2007, the payment required by\nKRS 138.280;\n(c) For collections on or after August 1, 2010, the clerk shall deposit motor\nvehicle usage tax and sales and use tax collections in the clerk's local\ndepository account not later than the next business day following receipt. The\nclerk shall cause t he funds to be electronically transferred from the clerk's\nlocal depository account to the State Treasury in the manner and at the times\nprescribed by the department;\n(d) For any period beginning after December 31, 2000, any payment required\nunder KRS Chap ter 139, if the taxpayer's average payment per reporting\nperiod during the lookback period exceeds twenty -five thousand dollars\n($25,000);\n(e) For any period beginning after December 31, 2000, any payment required\nunder KRS 141.330, if the taxpayer's avera ge payment per reporting period\nduring the lookback period exceeds twenty -five thousand dollars ($25,000);\nand\n(f) For tax periods beginning on or after July 1, 2005, the payment required under\nKRS 160.615.\n(3) (a) The electronic fund transfer shall be made on or before the date the tax is due.\n(b) The department may permit the filing of the tax return following the date of\nthe tax payment.\n(c) The department shall promulgate administrative regulations establishing\nelectronic fund transfer requirements for the payment of taxes and fees\nadministered by the department.\n(4) The department may waive the requirement that a qualifying taxpayer remit the\npayment by electronic fund transfer if the taxpayer is unable to remit funds\nelectronically.\n(5) Taxpayers and any other persons who are required to collect or remit taxes\nadministered by the department by electronic fund transfer shall be entitled to\nreceive refunds for any overpayment of taxes or fees, on or after July 1, 2001, by\nelectronic fund transfer.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28110","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"89e01b26220a30426a2ec4ded6bfefe3f1426d1086e6a8f7fc708d60b7f04053","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.150","next":"us-ky/krs-131.160"},"notice":"GroundRules: Original legal text. Not legal advice."}