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Current as of January 01, 2024 | Updated by FindLaw Staff
The school tax authorized by KRS 160.621 shall be self-assessing. Each county resident paying state individual income taxes under KRS Chapter 141 shall file, on or before July 1 of each year for calendar year taxpayers and six (6) months after the close of the tax year for all other taxpayers, with the proper tax collector, a return showing his state individual income tax liability and the amount of county school tax due. This school tax shall be remitted with the return and shall be delinquent six (6) months after the close of the individual's tax year. The district board of education shall furnish the necessary tax returns for the administration of this school tax.
Cite this article: FindLaw.com - Kentucky Revised Statutes Title XIII. Education § 160.625.Excise tax returns; payment; form - last updated January 01, 2024 | https://codes.findlaw.com/ky/title-xiii-education/ky-rev-st-sect-160-625/
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