Kentucky Revised Statutes Title XI. Revenue and Taxation § 138.685.Quarterly returns to be filed; remittance

(1) Every licensee shall file a quarterly tax return and pay any taxes due using the motor carrier portal. The return shall be made under penalty of perjury and shall show such information as the cabinet may require.

(2) The licensee shall file the return required under this section on or before the last day of the next succeeding calendar month following the quarterly period to which it relates.