Kentucky Updates Interest Rates for 2013
- Dec 4, 2012 | Gail Cole
If taxes are overpaid, the refund will be subject to a 2% interest rate "when interest is required to be paid." Interest starts to accrue "sixty days after the latest of:
- The due date of the return;
- The date the return was filed;
- The date the tax was paid;
- The last day prescribed by law for filing the return; or
- The date an amended return claiming a refund is filed."