KRS 131.400 — Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible

(1) KRS 131.410 to 131.445 shall be known as and may be cited as the "Kentucky Tax
Amnesty Act."
(2) As used in KRS 131.410 to 131.445:
(a) "Account receivable" means an amount of state or federal tax, penalty, fee, or
interest which has been recorded as due and entered in the account records of
the department, or which the taxpayer should reasonably expect to become
due as a direct or indirect result of any pendin g or completed audit or
investigation which the taxpayer knows is being conducted by any federal or
state government taxing authority;
(b) "Amnesty period" means the period of time established pursuant to subsection
(3) of this section during which a taxpayer may apply for tax amnesty;
(c) "Due and owing" means an assessment which has become final and is owed to
the Commonwealth due to either the expiration of the taxpayer's appeal rights
pursuant to KRS 131.110 or, if an assessment has been appealed, the i ssuance
of a final order by the board or by any court of this Commonwealth. For the
purposes of KRS 131.410 to 131.445, assessments that have been appealed
shall be final, due and owing fifteen (15) days after the last unappealed or
unappealable order sust aining the assessment or any part thereof has become
final;
(d) "Federal government" means either the United States Department of the
Treasury or the Internal Revenue Service; and
(e) "Taxpayer" means any individual, partnership, joint venture, association ,
corporation, receiver, trustee, guardian, executor, administrator, fiduciary,
limited liability company, limited liability partnership, or any other entity of
any kind subject to any tax set forth in subsection (3) of this section or any
person required to collect any such tax under subsection (3) of this section.
(3) Notwithstanding the provisions of any other law to the contrary, a tax amnesty
program shall be conducted for a period of sixty (60) days, beginning on October 1,
2024, and ending on Novembe r 29, 2024. The program shall be available to all
taxpayers owing:
(a) Taxes, penalties, fees, or interest subject to the administrative jurisdiction of
the department, with the exception of:
1. Ad valorem taxes levied on real property pursuant to KRS Chapter 132;
2. Ad valorem taxes on motor vehicles and motorboats collected by the
county clerks;
3. Ad valorem taxes on personal property levied pursuant to KRS Chapter
132 that are payable to local officials; and
4. Any penalties imposed under KRS 131.630 or 138.205; and
(b) Federal taxes, penalties, fees, or interest referred to the department from the
federal government for collection purposes.
(4) If the department is unable to secure a successful bid for the procurement of
services under KRS 131.435, the department shall implement a tax amnesty
program during a sixty (60) day period similar to the pe riod established in
subsection (3) of this section, except that the sixty (60) day period shall be held
during the calendar year 2025.
(5) The program shall apply to tax liabilities for taxable periods ending or transactions
occurring on or after October 1 , 2011, but prior to December 1, 2023, and any
federal tax liability referred to the department.