Kentucky Revised Statutes — Title XI (Revenue and Taxation) KRS 138.490 — Repealed, 2022 Catchline at repeal: Report and payment of tax -- Civil penalty. Last amended: History: Repealed 2022 Ky. Acts ch. 124, sec. 26, effective July 14, 2022. -- Amended 2005 Ky. Acts ch. 85, sec. 389, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 403, sec. 12, effective July 14, 1992. -- Amended 1986 Ky. Acts ch. 496, sec. 19, effective August 1, 1986. -- Amended 1982 Ky. Acts ch. 452, sec. 16, effective July 1, 1982. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4223b-9, 4223b-11. Source: official text