{"data":{"id":"us-ky/krs-131.410","jurisdiction":"us-ky","citation":"KRS 131.410","heading":"Circumstances for waiver of criminal prosecution and civil penalties","body":"-- Exceptions -- Refunds and credits.\n(1) For any taxpayer who meets the requirements of KRS 131.420:\n(a) 1. For  taxes which are owed  as a result of the nonreporting or\nunderreporting of tax liabilities or the nonpayment of any account\nreceivable owed by an eligible taxpayer, the Commonwealth  shall\nwaive criminal prosecution and all civil penalties and fees which may\nbe assessed under any KRS  chapter subject to the administrative\njurisdiction of the department for the taxable years or periods for\nwhich tax amnesty is requested.\n2. For  the amnesty  period described in KRS  131.400(3), the\nCommonwealth  shall waive interest as provided in KRS 131.425(1).\n(b) Except  when  the taxpayer and department enter into an installment\npayment  agreement authorized under KRS  131.420(3), failure to pay all\ntaxes as shown on the taxpayer's amnesty tax return shall invalidate any\namnesty granted under KRS 131.410 to 131.445.\n(2) This section shall not apply to any taxpayer who  is on notice, written or\notherwise, of a criminal investigation being conducted by an agency of the\nstate or any political subdivision thereof or the United States, nor shall this\nsection apply to any taxpayer who is the subject of any criminal litigation which\nis pending on the date of the taxpayer's application in any court of this state or\nthe United States for nonpayment, delinquency, evasion or fraud in relation to\nany  federal taxes or to any of the taxes to which this amnesty program is\napplicable.\n(3) No refund or credit shall be granted for any interest, fee, or penalty paid prior to\nthe time the taxpayer requests amnesty pursuant to KRS 131.420.\n(4) Unless the department in its own discretion redetermines the amount of taxes\ndue, no refund or credit shall be granted for any taxes paid under the amnesty\nprogram. Any administrative or judicial proceeding or claim seeking the refund\nor recovery of any amount paid under an amnesty program is hereby barred.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52250","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"fb4319bbb86bea4ba08946ca0dd928ae9cc37576f29fdbc589e8e7c0e621b41a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.400","next":"us-ky/krs-131.420"},"notice":"GroundRules: Original legal text. Not legal advice."}