State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 250

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Page 1 of 1 131.250 Returns, reports, and statements to be filed electronically -- Waiver. (1) For the purpose of facilitating the administration of the taxes it administers, the department may require any tax return, report, or statement to be electronically <br>filed. (2) The following reports, returns, or statements shall be electronically filed: (a) The return required by KRS 136.620; <br>(b) For tax periods beginning on or after January 1, 2007, the report required by KRS 138.240; (c) For tax periods beginning on or after August 1, 2010, the report required by KRS 138.260; (d) For taxable years beginning on or after January 1, 2010, the return filed by a specified tax return preparer reporting the annual tax imposed by KRS <br>141.020, if the specified tax return preparer is required to electronically file <br>the return for federal income tax purposes; (e) The annual withholding statement required by KRS 141.335, if the employer issues one hundred (100) or more statements annually; and (f) For tax periods beginning on or after July 1, 2005, the return required by KRS 160.615. (3) (a) A person required to electronically file a return, report, or statement may apply for a waiver from the requirement by submitting the request on a form <br>prescribed by the department. (b) The request shall indicate the lack of one (1) or more of the following: 1. Compatible computer hardware; 2. Internet access; or 3. Other technological capabilities determined relevant by the department. Effective: July 15, 2010 <br>History: Created 2010 Ky. Acts ch. 147, sec. 2, effective July 15, 2010. <br>Legislative Research Commission Note (7/15/2010). Following the enactment of 2010 House Bill 319, which became 2010 Ky. Acts ch. 147, the drafter informed the <br>Reviser of Statutes that the date, August 1, 2010, in subsection (2)(c) of this statute <br>should have been January 1, 2007. Following an examination of the materials in the <br>bill folder, the Reviser determined that the statutory authority necessary to make this <br>adjustment was lacking, and the date has not been altered.