KRS 141.160 — When returns for income tax are due -- Forms -- Copy of federal return may be required -- Returns for cooperatives

(1) All returns of income for the preceding taxable year shall be made by April 15 in
each year, except returns made on the basis of a fiscal year, which shall be made by
the fifteenth day of the fourth month following the close of the fiscal year. Blank
forms for returns of income shall be supplied by the department.
(2) Whenever, in the opinion of the department, it is necessary to exam ine the federal
income tax return or a copy thereof of any taxpayer in order to audit his return, the
department may compel the taxpayer to produce for inspection a copy of his federal
return and all statements and schedules in support thereof. The department may also
require copies of reports of adjustments made by the federal government.
(3) Notwithstanding subsection (1) of this section, all returns of income for the
preceding taxable year made by cooperatives as described in Sections 521 and 1381
of the Internal Revenue Code or by KRS Chapter 272 shall be made by September
15 in each year, except returns made on the basis of a fiscal year, which shall be
made by the fifteenth day of the ninth month following the close of the fiscal year.