Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 142.323 — Due date of taxes and assessments
The taxes and assessment imposed by KRS 142.303, 142.307, 142.309, 142.311,
142.314, 142.315, 142.316, 142.318, 142.361, and 142.363 are due and payable to the
department monthly and shall be remitted on or before the twentieth day of the next
succeeding calendar month.
Source: official text