Kentucky Revised Statutes
Ky. Rev. Stat. § 139.540 (2026)
Taxes are due monthly
✓ current as of May 2026
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The taxes imposed by this chapter are due and payable to the department monthly and shall be remitted on or before the twentieth day of the next succeeding calendar month. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 429, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 50, effective February 5, 1960.
Notes of Decisions
Cited in 1
case, 1975–1975 · leading case: Kentucky Bd. of Tax Appeals v. Brown Hotel Co., 528 S.W.2d 715 (Ky. Ct. App. 1975).
Kentucky Bd. of Tax Appeals v. Brown Hotel Co., 528 S.W.2d 715 (Ky. Ct. App. 1975). “KRS 139.540 provides: “The taxes imposed by this chapter are due and payable to the department monthly and shall be remitted on or before the 20th day of the next succeeding calendar month.”
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