The deadline for delinquent taxpayers to accept an amnesty offer to avoid prosecution arrives at the close of business Friday.
The Department of Revenue will keep its field offices open until 9 p.m. local time to accommodate an expected final-day rush.
Gov. Steve Beshear hopes to generate more than $60 million for the state through the amnesty offer, which is intended to help balance a two-year, $19 billion budget.
Lawmakers authorized the amnesty offer earlier this year for the nearly 170,000 people and businesses behind on their tax payments.
A similar offer a decade ago resulted in more than 23,000 taxpayers shelling out $40 million.
Taxpayers who accept the amnesty offer have to remain current on their taxes over the next three years or face reinstated penalties, fees and interest.
