{"data":{"id":"us-ky/krs-131.170","jurisdiction":"us-ky","citation":"KRS 131.170","heading":"Extension of time for filing reports and returns.","body":"The Department of Revenue may, when extension is not otherwise provided for, grant a\nreasonable extension of time for filing reports or returns whenever, in its judgment, good\ncause therefor exists. The department shall keep a record of such extensions. Ex cept\nwhere a taxpayer is abroad, no extension shall be granted for more than six (6) months,\nand in no case for more than one (1) year. If any extension operates to postpone a tax\npayment, interest at the tax interest rate as defined in KRS 131.010(6) shal l be collected.\nThe department may condition the extension upon a bond sufficient to cover any tax and\npenalty determined to be due. The department may, on request, permit a person to file a\ntax return or report or pay tax on a date other than that prescri bed by statute, or to change\nthe fiscal period covered by such return or report, if the variation will not ultimately effect\na reduction in revenue.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28112","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"6eaf28b0d57bd87dec149db1ddf7345404856529500d65ac83049c4e72c3d978","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.160","next":"us-ky/krs-131.175"},"notice":"GroundRules: Original legal text. Not legal advice."}