Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 136.150 — Ascertainment of facts on failure to report
If any corporation fails to report as required by KRS 136.130 and 136.140 on or before
April 30 of each year, or May 30 if the Department of Revenue has granted the
corporation an extension, the Department of Revenue shall ascertain the required facts
and values in such manner and by such means as it deems proper, at the cost of the
corporation failing to make the report.
Source: official text