KRS 131.155 — Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer

(1) For the purpose of facilitating the administration, payment, or collection of the
taxes, the department may require any tax payment to be made by electronic fund
transfer.
(2) The following payments shall be made by electronic fund transfer:
(a) The payment required by KRS 136.620;
(b) For tax periods beginning on or after January 1, 2007, the payment required by
KRS 138.280;
(c) For collections on or after August 1, 2010, the clerk shall deposit motor
vehicle usage tax and sales and use tax collections in the clerk's local
depository account not later than the next business day following receipt. The
clerk shall cause t he funds to be electronically transferred from the clerk's
local depository account to the State Treasury in the manner and at the times
prescribed by the department;
(d) For any period beginning after December 31, 2000, any payment required
under KRS Chap ter 139, if the taxpayer's average payment per reporting
period during the lookback period exceeds twenty -five thousand dollars
($25,000);
(e) For any period beginning after December 31, 2000, any payment required
under KRS 141.330, if the taxpayer's avera ge payment per reporting period
during the lookback period exceeds twenty -five thousand dollars ($25,000);
and
(f) For tax periods beginning on or after July 1, 2005, the payment required under
KRS 160.615.
(3) (a) The electronic fund transfer shall be made on or before the date the tax is due.
(b) The department may permit the filing of the tax return following the date of
the tax payment.
(c) The department shall promulgate administrative regulations establishing
electronic fund transfer requirements for the payment of taxes and fees
administered by the department.
(4) The department may waive the requirement that a qualifying taxpayer remit the
payment by electronic fund transfer if the taxpayer is unable to remit funds
electronically.
(5) Taxpayers and any other persons who are required to collect or remit taxes
administered by the department by electronic fund transfer shall be entitled to
receive refunds for any overpayment of taxes or fees, on or after July 1, 2001, by
electronic fund transfer.