KRS 131.410 — Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits

(1) For any taxpayer who meets the requirements of KRS 131.420:
(a) 1. For taxes which are owed as a result of the nonreporting or
underreporting of tax liabilities or the nonpayment of any account
receivable owed by an eligible taxpayer, the Commonwealth shall
waive criminal prosecution and all civil penalties and fees which may
be assessed under any KRS chapter subject to the administrative
jurisdiction of the department for the taxable years or periods for
which tax amnesty is requested.
2. For the amnesty period described in KRS 131.400(3), the
Commonwealth shall waive interest as provided in KRS 131.425(1).
(b) Except when the taxpayer and department enter into an installment
payment agreement authorized under KRS 131.420(3), failure to pay all
taxes as shown on the taxpayer's amnesty tax return shall invalidate any
amnesty granted under KRS 131.410 to 131.445.
(2) This section shall not apply to any taxpayer who is on notice, written or
otherwise, of a criminal investigation being conducted by an agency of the
state or any political subdivision thereof or the United States, nor shall this
section apply to any taxpayer who is the subject of any criminal litigation which
is pending on the date of the taxpayer's application in any court of this state or
the United States for nonpayment, delinquency, evasion or fraud in relation to
any federal taxes or to any of the taxes to which this amnesty program is
applicable.
(3) No refund or credit shall be granted for any interest, fee, or penalty paid prior to
the time the taxpayer requests amnesty pursuant to KRS 131.420.
(4) Unless the department in its own discretion redetermines the amount of taxes
due, no refund or credit shall be granted for any taxes paid under the amnesty
program. Any administrative or judicial proceeding or claim seeking the refund
or recovery of any amount paid under an amnesty program is hereby barred.