Section 131.250 - Returns, reports, and statements to be filed electronically - Waiver(1) For the purpose of facilitating the administration of the taxes it administers, the department may require any tax return, report, or statement to be electronically filed.(2)(a) A person required to electronically file a return, report, or statement may apply for a waiver from the requirement by submitting the request on a form prescribed by the department.(b) The request shall indicate the lack of one (1) or more of the following: 1. Compatible computer hardware;3. Other technological capabilities determined relevant by the department.Amended by 2020 Ky. Acts ch. 91,§ 2, eff. 4/15/2020.Amended by 2019 Ky. Acts ch. 151,§ 6, eff. 3/26/2019.Amended by 2018 Ky. Acts ch. 207,§ 117, eff. 4/27/2018.Effective:7/15/2010
Created 2010, Ky. Acts ch. 147, sec. 2, effective7/15/2010.