Download as PDF
131.250 Returns, reports, and statements to be filed electronically -- Waiver.
(1)
(2)
(3)
For the purpose of facilitating the administration of the taxes it administers, the
department may require any tax return, report, or statement to be electronically
filed.
The following reports, returns, or statements shall be electronically filed:
(a) The return required by KRS 136.620;
(b) For tax periods beginning on or after January 1, 2007, the report required
by KRS 138.240;
(c) For tax periods beginning on or after August 1, 2010, the report required
by KRS 138.260;
(d) For taxable years beginning on or after January 1, 2010, the return filed
by a specified tax return preparer reporting the annual tax imposed by
KRS 141.020, if the specified tax return preparer is required to
electronically file the return for federal income tax purposes;
(e) The annual withholding statement required by KRS 141.335, if the
employer issues one hundred (100) or more statements annually; and
(f) For tax periods beginning on or after July 1, 2005, the return required by
KRS 160.615.
(a) A person required to electronically file a return, report, or statement may
apply for a waiver from the requirement by submitting the request on a
form prescribed by the department.
(b) The request shall indicate the lack of one (1) or more of the following:
1.
Compatible computer hardware;
2.
Internet access; or
3.
Other technological capabilities determined relevant by the
department.
Effective:July 15, 2010
History: Created 2010 Ky. Acts ch. 147, sec. 2, effective July 15, 2010.
Legislative Research Commission Note (7/15/2010). Following the enactment of
2010 House Bill 319, which became 2010 Ky. Acts ch. 147, the drafter informed
the Reviser of Statutes that the date, August 1, 2010, in subsection (2)(c) of this
statute should have been January 1, 2007. Following an examination of the
materials in the bill folder, the Reviser determined that the statutory authority
necessary to make this adjustment was lacking, and the date has not been
altered.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.