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2020 Kentucky Revised Statutes
Chapter 141 - Income taxes
141.207 Payment of estimated tax required by KRS 141.206.

Universal Citation: KY Rev Stat § 141.207 (2020)
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141.207 Payment of estimated tax required by KRS 141.206. (1) (2) (3) The payment of estimated tax required by KRS 141.206 shall contain the following information: (a) For a nonresident individual partner, member, or shareholder, the amount of estimated tax calculated under KRS 141.020 and 141.305 for the taxable year; and (b) For a corporate partner or member that is doing business in Kentucky only through its ownership interest in a pass-through entity, the amount of estimated tax calculated under KRS 141.040 and 141.044 for the taxable year. 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: (a) KRS 141.305, for a nonresident individual partner, member, or shareholder; and (b) KRS 141.044, for a corporate partner or member. 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. Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 50, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 82, effective April 14, 2018; and ch. 207, sec. 82, effective April 27, 2018. -- Created 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 5, effective June 4, 2010.
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