67.773 Tax due when return filed -- Minimum and maximum liability.
69 words·~1 min read·
/ky/chapter-67/67-773A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)The full amount of the unpaid tax payable by any business entity, as appears from
the face of the return, shall be paid to the tax district at the time prescribed for filing
the tax return, determined without regard to any extension of time for filing the
return.
(2)A tax district may impose minimum and maximum tax liabilities for the tax on net
profits or gross receipts.