{"data":{"id":"us-ky/krs-67.773","jurisdiction":"us-ky","citation":"KRS 67.773","heading":"Tax due when return filed -- Minimum and maximum liability.","body":"(1) The full amount of the unpaid tax payable by any business entity, as appears from\nthe face of the return, shall be paid to the tax district at the time prescribed for filing\nthe tax return, determined without regard to any extension of time for filing the\nreturn.\n(2) A tax district may impose minimum and maximum tax liabilities for the tax on net\nprofits or gross receipts.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23790","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"8861e689a2f19ef9ccacae686c65f54caa5d3963d8bf12f45a6ff9b34303166f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.770","next":"us-ky/krs-67.775"},"notice":"GroundRules: Original legal text. Not legal advice."}