<br><br> <br>Page 1 of 1 <br>67.768 When returns to be made -- Copy of federal income tax return to be <br>submitted with return. <br>(1) All business entities' returns for the preceding taxable year shall be made by April <br>15 in each year, except returns made on the basis of a fiscal year, which shall be <br>made by the fifteenth day of the fourth month following the close of the fiscal year. <br>Blank forms for returns shall be supplied by the tax district. <br>(2) Every business entity shall submit a copy of its federal income tax return at the time <br>of filing its return with the tax district. Whenever, in the opinion of the tax district, <br>it is necessary to examine the federal income tax return of any business entity in <br>order to audit the return, the tax district may compel the business entity to produce <br>for inspection a copy of all statements and schedules in support thereof. The tax <br>district may also require copies of reports of adjustments made by the federal <br>government. <br>Effective: June 24, 2003 <br>History: Created 2003 Ky. Acts ch. 117, sec. 8, effective June 24, 2003. <br><br>