(1) For a nonresident individual partner, member, or shareholder, the payment of estimated tax required by KRS 141.206 shall be calc ulated under KRS 141.020 and 141.305 for the taxable year. (2) The payment of estimated tax shall be made in installments by the pass -through entity in the same manner and at the same times as provided by KRS 141.305, for a nonresident individual partner, member, or shareholder. (3) A pass-through entity required to make a payment of estimated tax shall be subject to the penalty provisions for any underpayment of estimated tax.
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