{"data":{"id":"us-ky/krs-160.6158","jurisdiction":"us-ky","citation":"KRS 160.6158","heading":"Waiver of penalties.","body":"(1) Notwithstanding any other provisions to the contrary, the commissioner of the\ndepartment, in consultation with an impacted school district, shall waive any\npenalty, but not interest, where it is shown to the satisfaction of the department that\nthe failure to file or pay timely is due to reasonable cause.\n(2) The penalty imposed by KRS 160.6157(2) may be waived by the department based\non reasonable cause.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3796","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:09Z","sha256":"ba9ca4e0e06b721181b67352a26c234e1c51c70f475b19db4592f53a2c926af2","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.6157","next":"us-ky/krs-160.617"},"notice":"GroundRules: Original legal text. Not legal advice."}