Kentucky Revised Statutes

Ky. Rev. Stat. § 139.650 (2026)

Interest on overdue tax

✓ current as of May 2026

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In every case, any tax not paid on or before the due date shall bear interest at the tax interest rate as defined in KRS 131.010(6) from the date due until the date of payment. Effective: July 1, 1982 History: Amended 1982 Ky. Acts ch. 452, sec. 20, effective July 1, 1982. -- Amended 1976 Ky. Acts ch. 155, sec. 21. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 62, effective February 5, 1960.

Notes of Decisions

Cited in 2 cases, 1975–1983 · leading case: Dep't of Revenue v. To Your Door Pizza, Inc., 670 S.W.2d 482 (Ky. Ct. App. 1983).

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Dep't of Revenue v. To Your Door Pizza, Inc., 670 S.W.2d 482 (Ky. Ct. App. 1983). “The taxpayer may not be relieved from paying the tax itself, however, and relief from paying interest is questionable in light of KRS 139.650 and KRS 131.183. Genex/London only authorized excusing a penalty, and its reference to interest and penalty involved a city tax and KRS…”

Kentucky Bd. of Tax Appeals v. Brown Hotel Co., 528 S.W.2d 715 (Ky. Ct. App. 1975). “Finally, KRS 139.650 requires: “In every case, any tax not paid on or before the due date shall bear interest at the rate of six per cent (6%) per annum from the date due until the date of payment.”

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