Kentucky Legislation Authorizes Tax Amnesty Program

On April 11, Kentucky enacted legislation authorizing a tax amnesty program to be conducted during the state's 2012-2013 fiscal year, covering most tax types imposed by the state, and applying to liabilities incurred during nearly ten years of tax periods.¹

Program Overview

The amnesty program, which will be conducted for a period of 60 to 120 days ending by June 30, 2013,² will be available to all taxpayers owing taxes, penalties, fees, or interest subject to the administrative jurisdiction of the Kentucky Department of Revenue, with the exception of:

• Ad valorem taxes levied on real property;
• Ad valorem taxes on motor vehicles and motorboats collected by the county clerks;