Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 136.630 — Interest on overdue tax

In every case, any tax not paid on or before the due date shall bear interest at the tax
interest rate as defined in KRS 131.010(6) from the date due until the date of payment.

Last amended: Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 103, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.

Source: official text