Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 138.710 — Method of payment of tax
(1) The payments due from returns required by KRS 138.685 shall be made by credit
card, debit card, or electronic fund transfer for the amount of tax due for the
preceding calendar quarter computed as provided in KRS 138.690.
(2) A payee shall be required to add to his or her tax or fee the administrative charge of
the financial institution.
Source: official text