{"data":{"id":"us-ky/krs-141.160","jurisdiction":"us-ky","citation":"KRS 141.160","heading":"When returns for income tax are due -- Forms -- Copy of federal return","body":"may be required -- Returns for cooperatives.\n(1) All returns of income for the preceding taxable year shall be made by April 15 in\neach year, except returns made on the basis of a fiscal year, which shall be made by\nthe fifteenth day of the fourth month following the close of the fiscal year. Blank\nforms for returns of income shall be supplied by the department.\n(2) Whenever, in the opinion of the department, it is necessary to exam ine the federal\nincome tax return or a copy thereof of any taxpayer in order to audit his return, the\ndepartment may compel the taxpayer to produce for inspection a copy of his federal\nreturn and all statements and schedules in support thereof. The department may also\nrequire copies of reports of adjustments made by the federal government.\n(3) Notwithstanding subsection (1) of this section, all returns of income for the\npreceding taxable year made by cooperatives as described in Sections 521 and 1381\nof the Internal Revenue Code or by KRS Chapter 272 shall be made by September\n15 in each year, except returns made on the basis of a fiscal year, which shall be\nmade by the fifteenth day of the ninth month following the close of the fiscal year.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29084","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"7390c32b4632a2a127a9f0eff0bc7519a2da2321e665e711808be5833942bbc9","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.150","next":"us-ky/krs-141.170"},"notice":"GroundRules: Original legal text. Not legal advice."}