{"data":{"id":"us-ky/krs-139.610","jurisdiction":"us-ky","citation":"KRS 139.610","heading":"Extension of time for filing return.","body":"(1) The department shall upon written request received on or prior to the due date of the\nreturn or tax, for good cause satisfactory to the department, extend the time for\nfiling the return or paying the tax for a period not exceeding thirty (30) days.\n(2) Any person to whom an extension is granted and who pays the tax within the period\nfor which the extension is granted shall pay, in addition to the tax, interest at the tax\ninterest rate as defined in KRS 131.010(6) from the date on which the tax would\notherwise have been due.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28936","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"5771185a2ad68efb399967bfb54175fda9bf5cda8950840cdebe1f9cf97468e3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.600","next":"us-ky/krs-139.620"},"notice":"GroundRules: Original legal text. Not legal advice."}