The upcoming Kentucky tax amnesty program will run from October 1, 2022, through November 29, 2022, and will apply to qualified tax liabilities for taxable periods from October 1, 2011 through the end of November, 2021.
Every amnesty-eligible taxpayer will be contacted and notified about the tax amnesty program.
Any unpaid taxes that are eligible for the amnesty program, and which remain unpaid, will accrue interest at a rate 2% higher than the set interest rate, and any taxpayer failing to file for a period that amnesty was available will be charged collection fees ranging from 25-50%. Failure to timely file any return or pay any tax and interest due after amnesty is granted, for any period ending on or after October 1, 2011, and ending 3 years from the date that the amnesty was granted, will invalidate the amnesty.
Exclusions apply such as:
- ad valorem taxes on real property;
- ad valorem taxes on motor vehicles and motorboats collected by county clerks;
- ad valorem taxes on personal property payable to local officials; and
- any penalties imposed under the Tobacco Master Settlement Agreement Complementary Act or penalties for prohibited acts by cigarette licensees or manufacturers.