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Kentucky Updates Interest Rates for 2013

  • Dec 4, 2012 | Gail Cole

The Kentucky Department of Revenue has announced updated tax interest rates for 2013. These rates take effect on January 1, 2013.

As in 2012, all unpaid taxes will be subject in 2013 to a 6% interest rate, pursuant to Kentucky Revised Statutes (131.183).

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."

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.