KRS 143A.090 — Extension of time for filing return or paying tax, interest

(1) The department may upon written request received on or prior to the due date of the
return or tax, for good cause satisfactory to the department, extend the time for
filing the return or paying the tax for a period not exceeding thirty (30) days.
(2) Any t axpayer to whom an extension is granted and who pays the tax within the
period for which the extension is granted shall pay, in addition to the tax, interest at
the tax interest rate as defined in KRS 131.010(6) from the date on which the tax
would otherwise have been due.