<br><br> <br>Page 1 of 1 <br>67.773 Tax due when return filed -- Minimum and maximum liability. <br>(1) The full amount of the unpaid tax payable by any business entity, as appears from <br>the face of the return, shall be paid to the tax district at the time prescribed for filing <br>the tax return, determined without regard to any extension of time for filing the <br>return. <br>(2) A tax district may impose minimum and maximum tax liabilities for the tax on net <br>profits or gross receipts. <br>Effective: June 24, 2003 <br>History: Created 2003 Ky. Acts ch. 117, sec. 11, effective June 24, 2003. <br><br>