KRS 131.425 — Interest on taxes paid under amnesty

(1) Notwithstanding the provisions of KRS 131.183(1), all taxes paid under an
amnesty program return filed under the program described in KRS
131.400(3)(a) shall bear interest at one-half (1/2) the tax interest rate
established by KRS 131.183(1) or other applicable statutes.
(2) Notwithstanding the provisions of KRS 131.183(2) and 141.235, if any
overpayment of tax under KRS 131.410 to 131.445 is refunded or credited
within one hundred eighty (180) days after the return is filed, no interest shall
be allowed.
(3) All installment payment agreements entered into pursuant to KRS 131.420
relating to the program described in KRS 131.400(3) shall bear interest on the
outstanding amount of tax due during the installment period at the full rate
established by KRS 131.183 or other applicable provisions of the Kentucky
Revised Statutes.