{"data":{"id":"us-ky/krs-131.175","jurisdiction":"us-ky","citation":"KRS 131.175","heading":"Commissioner authorized to waive penalty, but not interest.","body":"Notwithstanding any other provisions of KRS Chapters 131 to 143A, for all taxes payable\ndirectly to the Department of Revenue, the sheriff or the county clerk, the commissioner\nshall have authority to waive the penalty, but not interest, where it is shown to the\nsatisfaction of the department that failure to file or pay timely is due to reasonable cause.\nFor purposes of this section, any addition to tax provided in KRS 141.044 and 141.305\nshall be considered as penalty.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49158","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"e214b8cc4ddcd69824911d59ffb1265892f7d003ad24f0110256798dedcca396","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.170","next":"us-ky/krs-131.180"},"notice":"GroundRules: Original legal text. Not legal advice."}