{"data":{"id":"us-ky/krs-139.590","jurisdiction":"us-ky","citation":"KRS 139.590","heading":"Returns for other than monthly periods.","body":"(1) For purposes of facilitating the administration, payment, or collection of the taxes\nlevied by this chapter, the department may, within its discretion, permit or require\nreturns or tax payments for periods other than those prescribed by KRS 139.540 and\n139.550.\n(2) Notwithstanding the provisions of KRS 139.550, any retailer who desires to file his\nreturn on a quarterly basis shall make application in writing to the department at\nleast ninety (90) days prior to the due date of such quarterly return. When permitted,\nquarterly returns shall be filed in such manner as the department may prescribe. No\nretailer may change from a quarterly reporting system to monthly reporting without\nauthorization of the department.\n(3) In no case shall a retailer be permitted to file quarterly unless monthly payments for\nthe immediately preceding month are made on the basis of taxable gross receipts or\ntotal sales price of property used, consumed, or stored, as the case may be.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28934","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"91a155df357d549b488efe422e1d56f4b5d137b89390edef0616e8fbb4e7dd08","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.580","next":"us-ky/krs-139.600"},"notice":"GroundRules: Original legal text. Not legal advice."}