{"data":{"id":"us-ky/krs-67.768","jurisdiction":"us-ky","citation":"KRS 67.768","heading":"When returns to be made -- Copy of federal income tax return to be","body":"submitted with return.\n(1) All business entities' returns for the preceding taxable year shall be made by April\n15 in each year, except returns made on the basis of a fiscal year, whi ch shall be\nmade by the fifteenth day of the fourth month following the close of the fiscal year.\nBlank copies of local forms for returns shall be made available to business entities\nby the tax district.\n(2) Every business entity shall submit a copy of its federal income tax return at the time\nof filing its return with the tax district. Whenever, in the opinion of the tax district,\nit is necessary to examine the federal income tax return of any business entity in\norder to audit the return, the tax district may compel the business entity to produce\nfor inspection a copy of all statements and schedules in support thereof. The tax\ndistrict may also require copies of reports of adjustments made by the federal\ngovernment.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40272","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"4f6f796178290270cbe007347efab06097deb3310302d630bb8ba1d72565ab97","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.767","next":"us-ky/krs-67.770"},"notice":"GroundRules: Original legal text. Not legal advice."}