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2018 Kentucky Revised Statutes
CHAPTER 131 - DEPARTMENT OF REVENUE
.175 Commissioner authorized to waive penalty, but not interest.

Universal Citation: KY Rev Stat § 131.175 (2018)
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131.175 Commissioner authorized to waive penalty, but not interest. Notwithstanding any other provisions of KRS Chapters 131 to 143A, for all taxes payable directly to the Department of Revenue, the sheriff or the county clerk, the commissioner shall have authority to waive the penalty, but not interest, where it is shown to the satisfaction of the department that failure to file or pay timely is due to reasonable cause. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 120, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 27, sec. 1, effective July 13, 1990. -- Created 1986 Ky. Acts ch. 459, sec. 6, effective July 15, 1986. Legislative Research Commission Note. Acts 1986, ch. 459, § 7, states that the provisions of this section apply to taxable years beginning after December 31, 1985.
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