There is a newer version of this Section
2022
2021 (you are here)
2020
2019
2018
Other previous versions
View our newest version here

2021 Kentucky Revised Statutes
Chapter 141 - Income taxes
141.207 Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax.

Universal Citation: KY Rev Stat § 141.207 (2021)
Previous Next

Download as PDF
141.207 Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax. (1) (2) (3) For a nonresident individual partner, member, or shareholder, the payment of estimated tax required by KRS 141.206 shall be calculated under KRS 141.020 and 141.305 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 KRS 141.305, for a nonresident individual partner, member, or shareholder. 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 29, 2021 History: Amended 2021 Ky. Acts ch. 156, sec. 10, effective June 29, 2021. -- 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. Legislative Research Commission Note (6/29/2021). This statute was amended in 2021 Ky. Acts ch. 156. Section 38 of that Act provides that Section 10 applies to taxable years beginning on or after January 1, 2022.
Previous Next
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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.