Statutes > Kentucky Statutes > CHAPTER 143A NATURAL RESOURCES SEVERANCE AND PROCESSING TAXES > 143A.110 Interest on past due taxes.

143A.110 Interest on past due taxes.

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143A.110 Interest on past due taxes. In every case, any tax not paid on or before the due date shall bear interest at the tax <br>interest rate as defined in KRS 131.010(6) from the date due until the date of payment. Effective: August 1, 1992 <br>History: Amended 1992 Ky. Acts ch. 338, sec. 8, effective August 1, 1992. -- Created 1980 Ky. Acts ch. 392, sec. 11, effective June 1, 1980.