Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 143A.110 — Interest on past due taxes

In every case, any tax not paid on or before the due date shall bear interest at the tax
interest rate as defined in KRS 131.010(6) from the date due until the date of payment.

Last amended: Effective: August 1, 1992 History: Amended 1992 Ky. Acts ch. 338, sec. 8, effec tive August 1, 1992. -- Created 1980 Ky. Acts ch. 392, sec. 11, effective June 1, 1980.

Source: official text