KRS 131.440 — Cost-of-collection fees -- Accrual of interest -- Applicability. (See LRC Note below)

are or become due and owing to the department for any reporting period,
regardless of when due. This fee shall be in addition to any other
applicable fee provided in this paragraph;
2. Taxes which are assessed and collected after the amnesty period for
taxable periods ending or transactions occurring prio r to December 1,
2023, shall be charged a cost -of-collection fee of twenty -five percent
(25%) at the time of assessment; and
3. For any taxpayer who failed to file a return for any previous tax period
for which amnesty is available and fails to file the re turn during the
amnesty period, the cost-of-collection fee shall be fifty percent (50%) of
any tax deficiency assessed after the amnesty period.
(b) After expiration of the tax amnesty period, an amnesty -eligible tax liability
that remains unpaid and that is not covered by an installment agreement as
provided in KRS 131.420 shall accrue interest at a rate that is two percent
(2%) above the interest rate established by KRS 131.183 or other applicable
provisions of the Kentucky Revised Statutes, beginning on the day after the
tax amnesty period ends.
(2) The commissioner shall have the right to waive any penalties or collection fees
when it is demonstrated that any deficiency of the taxpayer was due to reasonable
cause as defined in KRS 131.010(9). However, an y taxes that cannot be paid under
the amnesty program because of the exclusions under KRS 131.410(2) shall not be
subject to these fees.
(3) The provisions of subsection (1) of this section shall not relate to any account which
has been protested pursuant to KRS 131.110 as of the expiration of the amnesty
period and which does not become due and owing, or to any account on which the
taxpayer is remitting timely payments under a payment agreement negotiated with
the department prior to or during the amnesty period.
(4) The fee levied under subsection (1) of this section shall not apply to taxes paid
pursuant to the terms of the amnesty program nor shall the judgment penalty of
twenty percent (20%) levied under KRS 135.060(3) apply in any case in which the
fee levied under this section is applicable.