136.980 Penalty for delinquency in payment.
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/ky/chapter-136/136-980A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any tax imposed by KRS 136.330 to 136.395, 299.530 and 304.4-030, whether assessed by the department, or the taxpayer, or any installment or portion of any tax is not paid on or before the date prescribed for its payment, there shall be collected interest upon the unpaid amount at the tax interest rate as defined in KRS 131.010(6) from the date prescribed for its payment until payment is actually made to the department.