Kentucky Revised Statutes

Ky. Rev. Stat. § 139.580 (2026)

Delivery of return and remittance of tax

✓ current as of May 2026

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The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the department. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 431, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 54, 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).

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Kentucky Bd. of Tax Appeals v. Brown Hotel Co., 528 S.W.2d 715 (Ky. Ct. App. 1975). “550 requires that a return of taxes due for the preceding month be filed on or before the 20th day of the month following the calendar month, and KRS 139.580 requires that taxes due shall be remitted at the time of the filing of the return.”

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