(1) Notwithstanding the provisions of KRS 131.183(1), all taxes paid under an amnesty program return filed under the program described in KRS 131.400(3)(a) shall bear interest at one-half (1/2) the tax interest rate established by KRS 131.183(1) or other applicable statutes. (2) Notwithstanding the provisions of KRS 131.183(2) and 141.235, if any overpayment of tax under KRS 131.410 to 131.445 is refunded or credited within one hundred eighty (180) days after the return is filed, no interest shall be allowed. (3) All installment payment agreements entered into pursuant to KRS 131.420 relating to the program described in KRS 131.400(3) shall bear interest on the outstanding amount of tax due during the installment period at the full rate established by KRS 131.183 or other applicable provisions of the Kentucky Revised Statutes.
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