Any person who violates any provision of this chapter shall be subject to the uniform civil
penalties imposed pursuant to KRS 131.180 and interest upon the unpaid amount at the
tax interest rate as defined in KRS 131.010(6) from the date prescribed for its payment
until payment is actually made to the department.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 450, effective June 20, 2005. -- Amended
1992 Ky. Acts ch. 403, sec. 14, effective July 14, 1992. -- Amended 1982 Ky. Acts
ch. 28, sec. 1, effective July 15, 1982; and ch. 452, sec. 22, effective July 1, 1982. --
Amended 1978 Ky. Acts ch. 233, sec. 30, effective June 17, 1978. -- Amended 1976
ch. 155, sec. 23. -- Amended 1972 Ky. Acts ch. 84, Pt. I, sec. 4. -- Created 1960 Ky.
Acts ch. 5, Art. I, secs. 75, 76, 77, 78, and 79, effective February 5, 1960.
Notes of Decisions
Genex/London, Inc. v. Kentucky Bd. of Tax Appeals, 622 S.W.2d 499 (Ky. 1981).
· cites it 4× “It assessed the penalties provided by KRS 139.980(2) against the “taxpayer corporation” for failing to file a tax return for the period February 1, 1968, through September 30, 1972, and further assessed penalties against the “taxpayer partnership” for failing to file a tax…”
— Ky. Rev. Stat. § 139.980(2) — 1 case
Genex/London, Inc. v. Kentucky Bd. of Tax Appeals, 622 S.W.2d 499 (Ky. 1981).
“It assessed the penalties provided by KRS 139.980(2) against the “taxpayer corporation” for failing to file a tax return for the period February 1, 1968, through September 30, 1972, and further assessed penalties against the “taxpayer partnership” for failing to file a tax…”
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