KRS 131.170 — Extension of time for filing reports and returns

The Department of Revenue may, when extension is not otherwise provided for, grant a
reasonable extension of time for filing reports or returns whenever, in its judgment, good
cause therefor exists. The department shall keep a record of such extensions. Ex cept
where a taxpayer is abroad, no extension shall be granted for more than six (6) months,
and in no case for more than one (1) year. If any extension operates to postpone a tax
payment, interest at the tax interest rate as defined in KRS 131.010(6) shal l be collected.
The department may condition the extension upon a bond sufficient to cover any tax and
penalty determined to be due. The department may, on request, permit a person to file a
tax return or report or pay tax on a date other than that prescri bed by statute, or to change
the fiscal period covered by such return or report, if the variation will not ultimately effect
a reduction in revenue.