{"data":{"id":"us-ky/krs-67.770","jurisdiction":"us-ky","citation":"KRS 67.770","heading":"Extensions.","body":"(1) A tax district may grant any business entity an extension of not more than six (6)\nmonths, unless a longer extension has been granted by the Internal Revenue Service\nor is agreed to by the tax district and the business entity, for filing its return, if the\nbusiness entity, on or before the date prescribed for payment of the tax, requests the\nextension and pays the amount properly estimated as its tax.\n(2) If the time for filing a return is extended, the business entity shall pay, as part of the\ntax, an amount equal to twelve percent (12%) per annum simple interest on the tax\nshown due on the return, but not previously paid, from the time the tax was due\nuntil the return is actually filed and the tax paid to the tax district. A fraction of a\nmonth is counted as an entire month.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23789","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"af653c9bf708b518c0e9eb0f3516f3a69783f2759eb56302f96a086f52ef56d1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.768","next":"us-ky/krs-67.773"},"notice":"GroundRules: Original legal text. Not legal advice."}