{"data":{"id":"us-ky/krs-131.425","jurisdiction":"us-ky","citation":"KRS 131.425","heading":"Interest on taxes paid under amnesty.","body":"(1) Notwithstanding the provisions of KRS  131.183(1), all taxes paid under an\namnesty  program  return filed under  the program  described in KRS\n131.400(3)(a) shall bear interest at one-half (1/2) the tax interest rate\nestablished by KRS 131.183(1) or other applicable statutes.\n(2) Notwithstanding the provisions of KRS  131.183(2) and  141.235, if any\noverpayment  of tax under KRS  131.410 to 131.445 is refunded or credited\nwithin one hundred eighty (180) days after the return is filed, no interest shall\nbe allowed.\n(3) All installment payment agreements entered into pursuant to KRS  131.420\nrelating to the program described in KRS  131.400(3) shall bear interest on the\noutstanding amount of tax due during the installment period at the full rate\nestablished by KRS  131.183 or other applicable provisions of the Kentucky\nRevised Statutes.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52252","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"2871bfba856386350b07526476850f34b3cfd619f0b8b14d49800c15bb80c1cd","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.420","next":"us-ky/krs-131.430"},"notice":"GroundRules: Original legal text. Not legal advice."}