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.
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