141.207 Calculation of estimated tax required by KRS 141.206 for nonresident
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/ky/141-207A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
individuals -- Payment of estimated tax.
(1)For a nonresident individual partner, member, or shareholder, the payment of
estimated tax required by KRS 141.206 shall be calculated under KRS 141.020 and
141.305 for the taxable year.
(2)The payment of estimated tax shall be made in installments by the pass-through
entity in the same manner and at the same times as provided by KRS 141.305, for a
nonresident individual partner, member, or shareholder.
(3)A pass-through entity required to make a payment of estimated tax shall be subject
to the penalty provisions for any underpayment of estimated tax.