{"data":{"id":"us-ky/krs-160.615","jurisdiction":"us-ky","citation":"KRS 160.615","heading":"Taxes payable, when -- Extension.","body":"(1) The school taxes authorized by KRS 160.613 and 160.614 shall be due and payable\nmonthly and shall be remitted to the department on or before the twentieth day of\nthe next succeeding calendar month.\n(2) On or before the twentieth day of the month following each calendar month, a\nreturn for the preceding month shall be filed with the department in the form\nprescribed by the department, together with any tax due.\n(3) For purposes of facilitating the administration, payment or collection of the taxes\nlevied by KRS 160.613 and 160.614, the department, in consultation with the\nimpacted school district, may permit or require returns or tax payments for periods\nother than those prescribed in subsections (1) and (2) of this section.\n(4) The department may, upon writt en request received on or prior to the due date of\nthe return or tax, for good cause satisfactory to the department, extend the time for\nfiling the return or paying the tax for a period not to exceed thirty (30) days.\n(5) 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 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3788","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:09Z","sha256":"e91304b08c0e3ae1aea7c88ad179f05c71e6da24950bc1005e2ce8fe5ef470fd","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.6145","next":"us-ky/krs-160.6151"},"notice":"GroundRules: Original legal text. Not legal advice."}