https://library.partnertax.ai/us-ky/stat/ 2026-05-17 https://library.partnertax.ai/us-ky/stat/131.500 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 32, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 141, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 344, sec. 8, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 164, sec. 1, effective July 13, 1990; and ch. 423, sec. 6, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 238, sec. 1, effective July 15, 1982. -- Created 1980 Ky. Acts ch. 262, sec. 1, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/131.510 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 142, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 262, sec. 2, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/131.515 Effective: January 1, 2010 History: Created 2009 Ky. Acts ch. 10, sec. 33, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/131.520 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 143, effective June 20, 2005. -- Amended 1982 Ky. Acts ch. 238, sec. 2, effective July 15, 1982. -- Created 1980 Ky. Acts ch. 262, sec. 3, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/131.530 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 144, effective June 20, 2005. -- Amended 1982 Ky. Acts ch. 238, sec. 3, effective July 15, 1982. -- Created 1980 Ky. Acts ch. 262, sec. 4, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/131.540 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 145, effective June 20, 2005. -- Amended 1982 Ky. Acts ch. 238, sec. 4, effective July 15, 1982. -- Created 1980 Ky. Acts ch. 262, sec. 5, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/131.550 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 146, effective June 20, 2005. -- Created 1982 Ky. Acts ch. 238, sec. 5, effective July 15 ,1982. https://library.partnertax.ai/us-ky/stat/131.560 Effective: April 25, 2006 History: Amended 2006 Ky. Acts ch. 252, Pt. XVI, sec. 3, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 147, effective June 20, 2005. -- Amended 1986 Ky. Acts ch. 487, sec. 10, effective July 15, 1986. -- Created 1984 Ky. Acts ch. 405, sec. 7, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/131.565 Effective: June 25, 2013 History: Amended 2013 Ky. Acts ch. 88, sec. 7, effective June 25, 2013. -- Amended 2005 Ky. Acts ch. 85, se c. 148, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 118, sec. 4, effective July 13, 2004. -- Created 1984 Ky. Acts ch. 405, sec. 8, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/131.570 Effective: June 25, 2013 History: Amended 2013 Ky. Acts ch. 88, sec. 8, effective June 25, 2013. -- Amended 2005 Ky. Acts ch. 85, sec. 149, effective June 20, 2005. -- Created 1984 Ky. Acts ch. 405, sec. 9, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/131.575 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 150, effective June 20, 2005 . -- Created 1984 Ky. Acts ch. 405, sec. 10, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/131.580 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 151, effective June 20, 2005. -- Created 1984 Ky. Acts ch. 405, sec. 11, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/131.585 Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 78, sec. 37, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 152, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 118, sec. 6, effective July 13, 2004. -- Created 1984 Ky. Acts ch. 405, sec. 12, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/131.590 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 154, effective June 20, 2005. -- Created 1984 Ky. Acts ch. 405, sec. 13, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/131.595 Effective: July 13, 1984 History: Created 1984 Ky. Acts ch. 405, sec. 14, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/131.600 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 1, effe ctive July 1, 2015. -- Amended 2006 Ky. Acts ch. 252, Pt. XXXII, sec. 1, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, secs. 153 and 155, effective June 20, 2005. -- Created 2000 Ky. Acts ch. 342, sec. 1, effective June 30, 2000. https://library.partnertax.ai/us-ky/stat/131.602 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 2, effective July 1, 2015. -- Amended 2006 Ky. Acts c h. 252, Pt. XIX, sec. 1, effective April 25, 2006. -- Amended 2004 Ky. Acts ch. 135, sec. 2, effective July 13, 2004. -- Created 2000 Ky. Acts ch. 342, sec. 2, effective June 30, 2000. Legislative Research Commission Note (7/1/2015). During codification, the Reviser of Statutes has changed the numbering of paragraph (b) of subsection (1) of this statute from the way it appear https://library.partnertax.ai/us-ky/stat/131.604 History: Repealed 2015 Ky. Acts ch. 55, sec. 18, effective July 1, 2015. -- Amended 2009 Ky. Acts ch. 84, sec. 1, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 156, effective June 20, 2005. -- Created 2003 Ky. Acts ch. 194, sec. 1, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.606 Effective: April 6, 2003 History: Created 2003 Ky. Acts ch. 194, sec. 2, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.608 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 3, effective July 1, 2015. -- Created 2003 Ky. Acts ch. 194, sec. 3, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.610 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 4, effective July 1, 2015. -- Amended 2009 Ky. Acts ch. 84, sec. 2, e ffective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 157, effective June 20, 2005. -- Created 2003 Ky. Acts ch. 194, sec. 4, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.612 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 5, effective July 1, 2015. -- Amended 2009 Ky. Acts ch. 84, sec. 3, effective July 1, 2009. -- Created 2003 Ky. Acts ch. 194, sec. 5, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.614 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 6, effective July 1, 2015. -- Created 2003 Ky. Acts ch. 194, sec. 6, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.616 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 158, effective June 20, 2005. -- Created 2003 Ky. Acts ch. 194, sec. 7, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.618 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 7, effective July 1, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 159, effective June 20, 2005. -- Created 2003 Ky. Acts ch. 194, sec. 8, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.620 Effective: July 13, 2004 History: Amended 2004 Ky. Acts ch. 135, sec. 3, effective July 13, 2004. -- Created 2003 Ky. Acts ch. 194, sec. 9, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.622 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 61, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 66, effective June 29, 2017. -- Amended 2015 Ky. Acts ch. 55, sec. 8, effective July 1, 2015. -- Amended 2009 Ky. Acts ch. 84, sec. 4, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 160, effective June 20, 2005. -- Created 2003 Ky. Acts ch. 194, sec. 10, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.624 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 9, effective July 1, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 161, effective June 20, 2005. -- Created 2003 Ky. Acts ch. 194, sec. 11, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.626 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 10, effective July 1, 2015. -- Created 2003 Ky. Acts ch. 194, sec. 12, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.628 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 11, effective July 1, 2015. -- Created 2003 Ky. Acts ch. 194, sec. 13, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.630 Effective: July 1, 2015 History: Amended 2015 Ky. Acts ch. 55, sec. 12, effective July 1, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 162, effective June 20, 2005. -- Created 2003 Ky. Acts ch. 194, sec. 14, effective April 6, 2003. https://library.partnertax.ai/us-ky/stat/131.650 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 108, effective April 14, 2018; and ch. 207, sec. 108, effective April 27, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 163, effective June 20, 2005. -- Created 2002 Ky. Acts ch. 366, sec. 7, effective January 1, 2003. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together. https://library.partnertax.ai/us-ky/stat/131.652 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, secs. 164 and 165, effective June 20, 2005. -- Created 2002 Ky. Acts ch. 366, sec. 8, effective January 1, 2003. Legislative Research Commission Not e (6/20/2005). This section was amended by 2005 Ky. Acts ch. 85, secs. 164 and 165, which are identical and have been codified together. https://library.partnertax.ai/us-ky/stat/131.654 Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 12, sec. 39, effective June 25, 2009. -- Created 2002 Ky. Acts ch. 366, sec. 9, effective January 1, 2003. https://library.partnertax.ai/us-ky/stat/131.656 Effective: January 1, 2003 History: Created 2002 Ky. Acts ch. 366, sec. 10, effective January 1, 2003. https://library.partnertax.ai/us-ky/stat/131.658 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 166, effective June 20, 2005. -- Created 2002 Ky. Acts ch. 366, sec. 11, effective January 1, 2003. https://library.partnertax.ai/us-ky/stat/131.660 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 16 7, effective June 20, 2005. -- Created 2002 Ky. Acts ch. 366, sec. 12, effective January 1, 2003. https://library.partnertax.ai/us-ky/stat/131.670 Effective: April 25, 2006 History: Created 2006 Ky. Acts ch. 252, Pt. XVII, sec. 1, effective April 25, 2006. https://library.partnertax.ai/us-ky/stat/131.672 Effective: July 1, 2025 History: Amended 2023 Ky. Acts ch. 124, sec. 82, effective July 1, 2025. -- Amended 2007 Ky. Acts ch. 68, sec. 1, effective June 26, 2007. -- Created 2006 Ky. Acts ch. 252, Pt. XVII, sec. 2, effective April 25, 2006. https://library.partnertax.ai/us-ky/stat/131.674 Effective: April 25, 2006 History: Created 2006 Ky. Acts ch. 252, Pt. XVII, sec. 3, effective April 25, 2006. https://library.partnertax.ai/us-ky/stat/131.676 Effective: April 25, 2006 History: Created 2006 Ky. Acts ch. 252, Pt. XVII, sec. 4, effective April 25, 2006. https://library.partnertax.ai/us-ky/stat/131.990 Effective: June 27, 2019 History: Amended 2019 Ky. Acts c h. 151, sec. 7, effective June 27, 2019. -- Amended 2017 Ky. Acts ch. 74, sec. 67, effective June 29, 2017. -- Amended 2010 Ky. Acts ch. 24, sec. 95, effective July 15, 2010; and ch. 147, sec. 4, effective July 15, 2010. -- Amended 2007 Ky. Acts ch. 68, se c. 2, effective June 26, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 168, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 503, sec. 3, effective July 14, 2000. -- Amended 1998 Ky. https://library.partnertax.ai/us-ky/stat/131.1815 Effective: March 25, 2025 History: Amended 2025 Ky. Acts ch. 82, sec. 31, effective March 25, 2025. -- Amended 2010 Ky. Acts ch. 24, sec. 91, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 123, effective June 20, 2005. -- Created 1996 Ky. Acts ch. 329, sec. 1, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/131.1817 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 72, sec. 3, effective June 27, 2025. -- Amended 2013 Ky. Acts ch. 119, sec. 2, effective July 1, 2013. -- Created 2012 Ky. Acts ch. 110, sec. 7, effective April 11, 2012. https://library.partnertax.ai/us-ky/stat/132.010 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 4, effective June 27, 2025. -- Amended 2024 Ky. Acts ch. 200, sec. 3, effective April 17, 2024. -- Amended 2023 Ky. Acts ch. 92, sec. 50, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 212, sec. 47, effective July 14, 2022. -- Amended 2021 Ky. Acts ch. 156, sec. 34, effective June 29, 2021. -- Amended 2019 Ky. Acts ch. 151, sec. 8, effective June 27, 2019. -- Amended 2017 Ky. Acts ch. 129, sec. 2, effe ctive June 29, 20 https://library.partnertax.ai/us-ky/stat/132.011 History: Repealed 1992 Ky. Acts ch. 338, sec. 28, effective July 14, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 307, effective July 13,1990. -- Created 1988 Ky. Acts ch. 252, sec. 1, effective July 15, 1988. https://library.partnertax.ai/us-ky/stat/132.012 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 52, sec. 3, effective June 27, 2019. -- Amended 2007 Ky. Acts ch. 95, sec. 25, effective March 23, 2007. -- Amended 2004 Ky. Acts ch. 76, sec. 2, effective July 13, 2004. -- Amended 2002 Ky. A cts ch. 346, sec. 160, effective July 15, 2002. -- Created 1990 Ky. Acts ch. 513, sec. 1, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/132.015 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 170, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 346, sec. 161, effective July 15, 2002. -- Amended 1980 Ky. Acts ch. 319, sec. 2, effective July 15, 1980. -- Created 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 2, effective February 13, 1979. https://library.partnertax.ai/us-ky/stat/132.017 Effective: July 15, 2024 History: Amended 2024 Acts ch. 115, sec. 1, effective Ju ly 15, 2024; and ch. 225, sec. 1, effective July 15, 2024. -- Amended 2021 Ky. Acts ch. 149, sec. 1, effective June 29, 2021; and ch. 197, sec. 79, effective June 29, 2021. -- Amended 2019 Ky. Acts ch. 83, sec. 1, effective June 27, 2019. -- Amended 2005 K y. Acts ch. 121, sec. 1, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 346, sec. 162, effective July 15, 2002. -- Amended 1996 Ky. Acts ch. 195, sec. 54, https://library.partnertax.ai/us-ky/stat/132.018 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 83, sec. 2, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 121, sec. 5, effective June 20, 2005 . -- Amended 2002 Ky. Acts ch. 346, sec. 163, effective July 15, 2002. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 309, effective July 13, 1990. -- Created 1982 Ky. Acts ch. 397, sec. 9, effective July 15, 1982. Legislative Research Commis sion Note (6/20/2005). 2005 Ky. Acts ch. 121, sec. 6, provides: "The provisions https://library.partnertax.ai/us-ky/stat/132.020 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 46, effective March 24, 20 23. -- Amended 2020 Ky. Acts ch. 91, sec. 61, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 9, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 29, sec. 4, effective July 14, 2018. -- Amended 2016 Ky. Acts ch. 93, sec. 2, effective July 15, 2016. -- Amended 2013 Ky. Acts ch. 94, sec. 1, effective June 25, 2013; and ch. 119, sec. 7, effective January 1, 2014. -- Amended 2010 Ky https://library.partnertax.ai/us-ky/stat/132.023 Effective: January 1, 2021 History: Amended 2020 Ky. Acts ch. 90, sec. 2, effective January 1, 2021. -- Amended 2013 Ky. Acts ch. 40, sec. 87, effective March 21, 2013. -- Amended 2002 Ky. Acts ch. 346, sec. 164, effective July 15, 2002. -- Amended 1990 Ky. Acts ch. 343, sec. 5, effective July 13, 1990; and ch. 476, Pt. V, sec. 311, effective July 13, 1990. -- Amended 1980 Ky. Acts ch. 319, sec. 8, effective July 15, 1980. -- Amended 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 4, effective Feb https://library.partnertax.ai/us-ky/stat/132.024 Effective: March 21, 2013 History: Amended 2013 Ky. Acts ch. 40, sec. 88, effective March 21, 2013. -- Amended 1990 Ky. Acts ch. 343, secs. 6 and 11, effective July 13, 1990; and ch. 476, Pt. V, sec. 312, effective July 13, 1990. -- Created 1982 Ky. Acts ch. 397, sec. 3, effective July 15, 1982. Legislative Research Commission Note . (7/13/90) The Act amending this section prevails over the repeal and reenactment in House Bill 940, Acts Ch. 476, pursuant to Section 653(1) of Acts Ch. 476. https://library.partnertax.ai/us-ky/stat/132.025 Effective: January 1, 2021 History: Amended 2020 Ky. Acts ch. 90, sec. 3, effective January 1, 2021. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 313, effective July 13, 1990. -- Created 1982 Ky. Acts ch. 397, sec. 4, effective July 15, 1982. Legislative Research Commiss ion Note. (7/13/90) Pursuant to Section 653(2) of 1990 House Bill 940, Acts Ch. 476, the repeal and reenactment of this section in that Act prevails over its repeal in another Act (ch. 343, § 10) of the 1990 Regu https://library.partnertax.ai/us-ky/stat/132.027 Effective: July 15, 1990 History: Amended 1990 Ky. Acts ch. 343, sec. 7, effective July 13, 1990; and ch. 476, Pt. V, sec. 314, effective July 13, 19 90. -- Amended 1980 Ky. Acts ch. 319, sec. 9, effective July 15, 1980. -- Amended 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 5, effective February 13, 1979. -- Amended 1974 Ky. Acts ch. 316, sec. 5. -- Amended 1972 Ky. Acts ch. 285, sec. 3. -- Created 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 14. Legislative Research Commission Note . (7/13/9 https://library.partnertax.ai/us-ky/stat/132.028 Effective: June 25, 2013 History: Amended 2013 Ky. Acts ch. 94, sec. 2, effective June 25, 2013. -- Amended 1990 Ky. Acts ch. 106, sec. 1, effective July 13, 1990. -- Created 1980 Ky. Acts ch. 319, sec. 11, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/132.029 Effective: July 13, 1990 History: Amended 1990 Ky. Acts ch. 343, sec. 8, effective July 13, 1990. -- Created 1982 Ky. Acts ch. 397, sec. 5, effective July 15, 1982. https://library.partnertax.ai/us-ky/stat/132.030 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 172, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 254, sec. 23, effective July 15, 1996. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 315, effective July 13, 1990. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 1, effective Jun e 16, 1960. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4019a-1, 4019a https://library.partnertax.ai/us-ky/stat/132.040 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 173, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 89, sec. 4 , effective July 15, 2002. -- Amended 1996 Ky. Acts ch. 254, sec. 24, effective July 15, 1996. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 143, effective January 2, 1978. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 2, effective June 16, 196 0. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. https://library.partnertax.ai/us-ky/stat/132.043 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 1982 Ky. Acts ch. 141, sec. 57, effective July 1, 1982. -- Created 1966 Ky. Acts ch. 179, sec. 1. https://library.partnertax.ai/us-ky/stat/132.047 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 174, effective June 20, 2005. -- Created 1966 Ky. Acts ch. 179, sec. 2. https://library.partnertax.ai/us-ky/stat/132.050 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 1968 Ky. Acts ch. 152, sec. 100. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 3. -- Amended 1948 Ky. Acts ch. 95, sec. 2 . -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042-1. https://library.partnertax.ai/us-ky/stat/132.060 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 175, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 327, sec. 2, effective July 14, 2000. -- Amended 1968 Ky. Acts ch. 152, sec. 101. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042-2. https://library.partnertax.ai/us-ky/stat/132.070 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 176, effective June 20, 2005. -- Impliedly amended 1960 Ky. Acts ch. 186, Art. I, secs. 31 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042-2. https://library.partnertax.ai/us-ky/stat/132.450 Effective: January 1, 2006 History: Amended 2005 Ky. Acts ch. 168, sec. 64, effective June 20, 2005; and ch . 85, sec. 199, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 495, sec. 1, effective July 15, 1998. -- Amended 1992 Ky. Acts ch. 397, sec. 2, effective July 14, 1992. -- Amended 1982 Ky. Acts ch. 264, sec. 18, effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 317, sec. 2, effective July 15, 1980. -- Amended 1976 Ky. Acts ch. 260, sec. 2. -- Amended 1970 Ky. Acts ch . 249, sec. https://library.partnertax.ai/us-ky/stat/132.452 Effective: July 15, 1982 History: Created 1982 Ky. Acts ch. 327, sec. 4, effective July 15, 1982. https://library.partnertax.ai/us-ky/stat/132.454 Effective: July 15, 1994 History: Amended 1994 Ky. Acts ch. 60, sec. 1, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 397, sec. 4, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 27, sec. 2, effective July 13, 1990. -- Created 1970 Ky. Acts ch. 249, sec. 3. Legislative Research Commission Note (7/15/94). The changes in this statute made by 1994 Ky. Acts ch. 60, sec. 1 are "effective for tax y ears beginning on or after January 1, 1994." See 1994 Ky. Acts ch. 60, sec. 2. https://library.partnertax.ai/us-ky/stat/132.460 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 63, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 70, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 200, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 233, sec. 2, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 1. -- Amended 1964 Ky. Acts ch. 141, sec. 14. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 8. - - Amended 1942 Ky. Acts ch. 131, secs. 21 and 32. -- https://library.partnertax.ai/us-ky/stat/132.470 Effective: July 13, 1984 History: Amended 1984 Ky. Acts ch. 111, sec. 176, effective July 13, 19 84. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 9. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4069. https://library.partnertax.ai/us-ky/stat/132.480 Effective: August 1, 2008 History: Amended 2008 Ky. Acts ch. 143, sec. 1, effective August 1, 2008 -- Amended 1992 Ky. Acts ch. 263, sec. 4, effective July 14, 1 992. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 10. -- Amended 1942 Ky. Acts ch. 131, secs. 11 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4048, 4240. https://library.partnertax.ai/us-ky/stat/132.485 Effective:March 10, 2022 History:Amended 2022 Ky. Acts ch. 13, sec. 1, effective March 10, 2022. -- Amended 2018 Ky. Acts ch. 171, sec. 109, effective April 14, 2018; and ch. 207, sec. 109, effective April 27, 2018. -- Amended 2015 Ky. Acts ch. 22, sec. 1, effective June 24, 2015. -- Amended 2009 Ky. Acts ch. 56, sec. 1, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 201, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 600, sec. 1, effective April 14, 1998. -- Amended 1982 https://library.partnertax.ai/us-ky/stat/132.486 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 39, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 202, effective J une 20, 2005; and ch. 168, sec. 65, effective January 1, 2006. -- Amended 1998 Ky. Acts ch. 391, sec. 2, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 303, sec. 6, effective July 15, 1988. -- Created 1986 Ky. Acts ch. 371, sec. 1, effective July 15, 1986. Legislative Research Commission Note (1/1/2006). Under 2005 Ky. Acts ch . 184, https://library.partnertax.ai/us-ky/stat/132.487 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 203, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 9, sec. 1, effective July 15, 1994. -- Amended 1984 Ky. Acts ch. 54, sec. 7, effective January 1, 1985. -- Created 1982 Ky. Acts ch. 264, sec. 4, effective January 1, 1984. Legislative Research Commission Note (7/15/94). The 1994 changes to this statute are "effective for property assessed on or after January 1, 1995." See 1994 Ky. Acts ch. 9, sec. 4. https://library.partnertax.ai/us-ky/stat/132.488 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 99, effective July 15, 2010. -- Created 1988 Ky. Acts ch. 163, sec. 1, effective January 1, 1990. https://library.partnertax.ai/us-ky/stat/132.490 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 204, effective June 20, 2005. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 11. -- Amended 1948 Ky. Acts ch. 95, sec. 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4051a. https://library.partnertax.ai/us-ky/stat/132.500 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4051b. https://library.partnertax.ai/us-ky/stat/132.510 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 205, effective June 20, 2005. -- Amended 1982 Ky. Acts ch. 141, sec. 59, effective July 1, 1982. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019a-14. Note: 1980 Ky. Acts ch. 396, sec. 64 would have amended this section effective July 1, 1982. However, 1980 Ky. Acts ch. 396 was repealed by 1982 Ky. Acts ch. 141, sec. 146, also effective July 1, 1982. https://library.partnertax.ai/us-ky/stat/132.520 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 206, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 327, sec. 7, effective July 14, 2000. -- Amended 1968 Ky. Acts ch. 152, sec. 105. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 12. -- Amended 1948 Ky. Acts ch. 95, sec. 7. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019a-11. https://library.partnertax.ai/us-ky/stat/132.530 Effective: July 15, 1988 History: Amended 1988 Ky. Acts ch. 303, sec. 7, effective July 15, 1988. -- Amended 1950 Ky. Acts ch. 74, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4050, 4054, 4055. https://library.partnertax.ai/us-ky/stat/132.540 History: Repealed 1949 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4050a, 4060. https://library.partnertax.ai/us-ky/stat/132.550 History: Repealed 2020 Ky. Acts ch. 91, sec. 75, effective April 15, 2020. -- Amended 2005 Ky. Acts ch. 85, sec. 207, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 39, effective July 13, 1990. -- Amended 1952 Ky. Acts ch. 203, sec. 1, effective June 19, 1952. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4076a-1, 4076a-2. https://library.partnertax.ai/us-ky/stat/132.560 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Amended 1944 Ky. Acts ch. 170, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4239j. https://library.partnertax.ai/us-ky/stat/132.570 Effective: January 1, 2006 History: Amended 2005 Ky. Acts ch. 85, sec. 208, effective June 20, 2 005; and ch. 168, sec. 66, effective January 1, 2006. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 146, effective January 2, 1978. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 5. -- Amended 1942 Ky. Acts ch. 131, secs. 6 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4019a - 11, 4051, 4061, 4065. Legislative Research Commiss https://library.partnertax.ai/us-ky/stat/132.580 History: Repealed 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 13. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4061, 4062, 4063. https://library.partnertax.ai/us-ky/stat/132.585 Effective: July 15, 1980 History: Created 1980 Ky. Acts ch. 319, sec. 5, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/132.590 Effective: April 17, 2024 History: Amended 2024 Ky. Acts ch. 200, sec. 2, effective April 17, 2024. -- Amended 2022 Ky. Acts ch. 239, sec. 2, effective Apr il 26, 2022. -- Amended 2021 Ky. Acts ch. 156, sec. 2, effective June 29, 2021. -- Amended 2020 Ky. Acts ch. 91, sec. 45, effective April 15, 2020. -- Amended 2018 Ky. Acts ch. 171, sec. 12, effective April 14, 2018; and ch. 207, sec. 12, effective April 2 7, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 209, effective June 20, 2005. -- Amended https://library.partnertax.ai/us-ky/stat/132.591 History: Repealed 2000 Ky. Acts ch. 479, sec. 3, effective July 14, 2000. -- Created 1996 Ky. Acts ch. 361, sec. 1, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/132.595 History: Repealed 2000 Ky. Acts ch. 479, sec. 3, effective July 14, 2000. -- Amended 1978 Ky. Acts ch. 354, sec. 1, effective June 17, 1978. -- Created 1978 Ky. Acts ch. 253, sec. 2, effective June 17, 1978. https://library.partnertax.ai/us-ky/stat/132.597 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 210, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 263, sec. 5, effective July 14, 1992. -- Created 1986 Ky. Acts ch. 145, sec. 1, effective July 15, 1986. 2024-2026 Budget Reference. See State/Executive Branch Budget, 2024 Ky. Acts ch. 175, Pt. I, F, 8, (1) at 1846. https://library.partnertax.ai/us-ky/stat/132.600 History: Repealed 1974 Ky. Acts ch. 334, sec. 4. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 3½. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042a-8. https://library.partnertax.ai/us-ky/stat/132.601 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 211, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 418, sec. 4, effective July 15, 1988. -- Created 1978 Ky. Acts ch. 253, sec. 3, effective June 17, 1978. https://library.partnertax.ai/us-ky/stat/132.605 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 212, effective June 20, 2005. -- Created 1942 Ky. Acts ch. 131, secs. 5 and 32. https://library.partnertax.ai/us-ky/stat/132.610 Effective: June 17, 1978 History: Amended 1978 Ky. Acts ch. 384, sec. 261, effective June 17, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042a-9. https://library.partnertax.ai/us-ky/stat/132.620 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 64, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 71, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 213, effective June 20, 2005. -- Amended 1980 Ky. Acts ch. 114, sec. 18, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 384, sec. 563, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 315, sec. 12. -- Amended 1964 Ky. Acts ch. 141, sec. 15. -- Amended 1942 Ky. Acts ch. 131, secs. 12 https://library.partnertax.ai/us-ky/stat/132.630 History: Repealed 1976 Ky. Acts ch. 288, sec. 2. -- Amended 1974 Ky. Acts ch. 334, sec. 2. -- Amended 1972 Ky. Acts ch. 245, sec. 2. -- Amended 1968 Ky. Acts ch. 212, sec. 3. -- Amended 1958 Ky. Acts ch. 63, sec. 2. -- Amended 1954 Ky. Acts ch. 117, sec. 1. -- Amended 1950 Ky. Acts ch. 201, sec. 1. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 11. -- Amended 1948 Ky. Acts ch. 135, sec. 1. -- Amended 1946 Ky. Acts ch. 97, sec. 1. -- Amended 1944 Ky. Acts ch. 117, sec. 1. -- Recodified 1 https://library.partnertax.ai/us-ky/stat/132.635 History: Repealed 2020 Ky. Acts ch. 91, sec. 75, effective April 15, 2020. -- Amended 2002 Ky. Acts ch. 346, sec. 168, effective July 15, 2002. -- Created 1974 Ky. Acts ch. 334, sec. 3. https://library.partnertax.ai/us-ky/stat/132.640 History: Repealed 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 14. -- Amended 1948 Ky. Acts ch. 136, sec. 1. -- Amended 1946 Ky. Acts ch. 35, sec. 1 -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4042a-8, 4072. https://library.partnertax.ai/us-ky/stat/132.645 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, secs. 214 and 215, effective June 20, 2005. -- Amended 1972 Ky. Acts ch. 245 , sec. 3. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 37, effective July 2, 1960. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 12. -- Created 1948 Ky. Acts ch. 39, sec. 1. Legislative Research Commission Note (6/20/2005). This section was am ended by 2005 Ky. Acts ch. 85. secs. 214 and 215, which are identical and have been codified together. https://library.partnertax.ai/us-ky/stat/132.650 History: Created 1942 Ky. Acts ch. 131, secs. 9 and 32. https://library.partnertax.ai/us-ky/stat/132.660 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 216, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 384, sec. 262, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1966 Ky. Acts ch. 239, sec. 134. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 2. -- Created 1942 Ky. Acts ch. 131, secs. 10 and 32. Legislative Research Commission Note . A technical correction has been made in this section https://library.partnertax.ai/us-ky/stat/132.670 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 229, sec. 8, effective July 14, 2022. -- Amended 2005 Ky. Acts ch. 85, sec. 217, effective June 20, 2005. -- Repealed and reenacte d 1990 Ky. Acts ch. 476, Pt. V, sec. 330, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 418, sec. 5, effective July 15, 1988. -- Amended 1982 Ky. Acts ch. 388, sec. 3, effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 261, sec. 1, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 308, sec. 29 https://library.partnertax.ai/us-ky/stat/132.672 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, s ec. 218, effective June 20, 2005. -- Amended 1984 Ky. Acts ch. 111, sec. 74, effective July 13, 1984. -- Created 1982 Ky. Acts ch. 388, sec. 5, effective July 15, 1982. 2024-2026 Budget Reference. See State/Executive Branch Budget, 2024 Ky. Acts ch. 175, Pt. I, F, 7, (1) at 1846. https://library.partnertax.ai/us-ky/stat/132.680 History: Repealed 1968 Ky. Acts ch. 152, sec. 168. -- Created 1949 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 5. https://library.partnertax.ai/us-ky/stat/132.690 Effective: March 21, 2017 History: Amended 2017 Ky. Acts ch. 81, sec. 1, effective March 21, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 219, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 331, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 418, sec. 6, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 319, sec. 4, effective July 15, 1980. -- Amended 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 9, effective February 13, 1979. -- Created 1960 Ky. https://library.partnertax.ai/us-ky/stat/132.700 History: Repealed 1980 Ky. Acts ch. 261, sec. 3, effective July 15, 1980. -- Created 1960 Ky. Acts ch. 186, Art. I, sec. 17, effective June 16, 1960. https://library.partnertax.ai/us-ky/stat/132.710 History: Repealed 1962 Ky. Acts ch. 29, sec. 8. -- Created 1960 Ky. Acts ch. 186, Art. I, sec. 20. https://library.partnertax.ai/us-ky/stat/132.720 Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 166, sec. 2, effective July 14, 2000. -- Amended 1992 Ky. Acts ch. 338, sec. 12, effective July 14, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 332, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 395, sec. 4, effective July 15, 1982. -- Created 1962 Ky. Acts ch. 262, sec. 1. https://library.partnertax.ai/us-ky/stat/132.730 Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 338, sec. 13, effective July 14, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 333, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 395, sec. 5, effective July 15, 1982. -- Created 1962 Ky. Acts ch. 262, sec. 2. https://library.partnertax.ai/us-ky/stat/132.740 History: Repealed 1978 Ky. Acts ch. 371, sec. 11, effective January 1, 1981. -- Created 1962 Ky. Acts ch. 262, sec. 4. https://library.partnertax.ai/us-ky/stat/132.750 History: Repealed 1992 Ky. Acts ch. 338, sec. 28, effective July 14, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 334, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 395, sec. 25. -- Created 1962 Ky. Acts ch. 262, sec. 5. History for alternate version of KRS 132.750: Repealed 1990 Ky. Acts ch. 476, sec. 616. -- Amended 1982 Ky. Acts ch. 395, sec. 6. -- Created 1962 Ky. Acts ch. 262, sec. 5. Catchline at repeal: When mobile home or recreational vehicle classified as r https://library.partnertax.ai/us-ky/stat/132.751 Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 166, sec. 3, effective July 14, 2000. -- Created 1992 Ky. Acts ch. 338, sec. 11, effective July 14, 1992. https://library.partnertax.ai/us-ky/stat/132.760 History: Repealed 2023 Ky. Acts ch. 92, sec. 52, effective March 24, 2023. -- Created 2006 Ky. Acts ch. 252, Pt. XV, sec. 1, effective January 1, 2007. https://library.partnertax.ai/us-ky/stat/132.810 Effective: June 8, 2011 History: Amended 2011 Ky. Acts ch. 22, sec. 1, effective June 8, 2011. -- Amended 2008 Ky. Acts ch. 4, sec. 1, effective July 15, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 220, effectiv e June 20, 2005. -- Amended 2000 Ky. Acts ch. 149, sec. 1, effective July 14, 2000. -- Amended 1992 Ky. Acts ch. 338, sec. 14, effective July 14, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 335, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 42, sec. 1, effe https://library.partnertax.ai/us-ky/stat/132.815 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 221, effective June 20, 2005. -- Created 1992 Ky. Acts ch. 263, sec. 1, effective July 14, 1992. https://library.partnertax.ai/us-ky/stat/132.820 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 40, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 222, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 234, sec. 1, effective July 15, 2002. -- Amended 1998 Ky. Acts ch. 391, sec. 3, effective Jul y 15, 1998. -- Created 1994 Ky. Acts ch. 263, sec. 1, effective July 15, 1994. Legislative Research Commission Note (7/14/00). 2000 Ky. Acts ch. 446 (Senate Bill 323), sec. 1, purports to amend this statute, https://library.partnertax.ai/us-ky/stat/132.825 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 41, effective January 1, 2010. -- Created 2005 Ky. Acts ch. 168, sec. 119, effective January 1, 2006. Legislative Research Commission Note (1/01/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct th e Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has bee https://library.partnertax.ai/us-ky/stat/132.990 Effective: January 1, 2006 History: Amended 2005 Ky. Acts ch. 85, sec. 223, effective June 20, 2005; and ch. 168, sec. 79, effective January 1, 2006. -- Amended 1990 Ky. Acts ch. 411, sec. 3, effective July 13, 1990; and ch. 476, Pt. V, sec. 336, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 42, sec. 2, effective July 15, 1982. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 6. -- Amended 1942 Ky. Acts ch. 131, sec. 32. - - Recodified 1942 Ky. Acts ch. 208, sec. 1, effective Octo https://library.partnertax.ai/us-ky/stat/132.4851 Effective:March 10, 2022 History:Created 2022 Ky. Acts ch. 13, sec. 2, effective March 10, 2022. Legislative Research Commission Note (3/10/2022). 2022 Ky. Acts ch. 13, sec. 4, provides that this statute applies to motor vehicles assessed on or after January 1, 2022. https://library.partnertax.ai/us-ky/stat/133.010 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 95, sec. 4, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 224, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 337, effective July 13, 1990. -- Amended 1974 Ky. Acts ch. 326, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4022, 4114h-1. Legislative Research Commission Note (7/15/2010). Under the authority of KRS 7.136, the Revise https://library.partnertax.ai/us-ky/stat/133.015 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Created 1942 Ky. Acts ch. 131, sec. 31. https://library.partnertax.ai/us-ky/stat/133.020 Effective: June 24, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 2, effective June 24, 2015. -- Amended 2014 Ky. Acts ch. 92, sec. 216, effective January 1, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 225, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 85, sec. 3, effective July 15, 1994. -- Amended 1992 Ky. Acts ch. 449, sec. 4, effective April 13, 1992. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 2. -- https://library.partnertax.ai/us-ky/stat/133.030 Effective:March 21, 2017 History:Amended 2017 Ky. Acts ch. 81, sec. 3, effective March 21, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 226, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 449, sec. 5, effective April 13, 1992. -- Amended 1988 Ky. Acts ch. 303, sec. 8, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 261, sec. 2, effective July 15, 1980. -- Amended 1976 Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 3. -- Amended 1968 Ky. Act https://library.partnertax.ai/us-ky/stat/133.040 Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 69, sec. 3, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 227, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 318, sec. 38 , effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 423, sec. 2, effective July 15, 1994. --Amended 1988 Ky. Acts ch. 303, sec. 9, effective July 15, 1988. -- Amended 1986 Ky. Acts ch. 371, sec. 3, effective July 15, 1986; and ch. 459, sec. 2, effective July 15, 1986. -- Amended 1980 Ky. https://library.partnertax.ai/us-ky/stat/133.045 Effective: March 21, 2017 History: Amended 2017 Ky. Acts ch. 81, sec. 6, effective March 21, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 228, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 85, sec. 4, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 449, sec. 3, effective April 13, 1992. -- Amended 1988 Ky. Acts ch. 303, sec. 10, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 317, sec. 4, effective July 15, 1980. -- Amended 1976 Ky. Acts ch. 155, sec. 24. -- Amended 1974 Ky. Ac https://library.partnertax.ai/us-ky/stat/133.046 History: Repealed 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 20. -- Amended 1942 Ky. Acts ch. 131, secs. 15 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4128a-1. Formerly codified as KRS 133.190(1). https://library.partnertax.ai/us-ky/stat/133.047 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 229, sec. 9, effective July 14, 2022. -- Amended 2016 Ky. Acts ch. 34, sec. 1, effective July 15, 2016. -- Amended 2005 Ky. Acts ch. 85, sec. 229, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 262, sec. 8, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 263, sec. 3, effective July 14, 1992. -- Created 1980 Ky. Acts ch. 317, sec. 10, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/133.060 History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4121-3 https://library.partnertax.ai/us-ky/stat/133.070 Effective: July 13, 1990 History: Repealed and reenacted 199 0 Ky. Acts ch. 476, Pt. V, sec. 338, effective July 13, 1990. -- Amended 1962 Ky. Acts ch. 28, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4128-1, 4128-2. https://library.partnertax.ai/us-ky/stat/131 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 27, effective July 15, 2024. -- Created 2016 Ky. Acts ch. 82, sec. 35, effective July 15, 2016. Legislative Researc h Commission Note (7/15/2016). 2016 Ky. Acts ch. 82, sec. 35 directed that a new section of KRS Chapter 141 be created for the text of this statute. The subject matter of KRS Chapter 141 relates to income taxes. Since this statute authorizes the Department of Revenue to publish forms and instructions relating to https://library.partnertax.ai/us-ky/stat/131.010 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 22, effective July 15, 2024. -- Amended 2018 Ky. Acts ch. 207, sec. 116, effective April 27, 2018. -- Amended 2010 Ky. Acts ch. 147, sec. 1, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 107, effective J une 20, 2005; and ch. 184, sec. 1, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 403, sec. 1, effective July 14, 1992. -- Amended 1982 Ky. Acts ch. 452, sec. 1, effective July 1, 1982 – Amended 1964 Ky https://library.partnertax.ai/us-ky/stat/131.020 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 23, effective July 15, 2024. -- Amended 2021 Ky. Acts ch. 81, sec. 9, effective June 29, 2021. -- Amended 2018 Ky. Acts ch. 78, sec. 9, effective July 14, 2018; ch. 171, sec. 104, effective April 14, 2018; and ch. 207, sec. 104, effective April 27, 2018. -- Amended 2017 Ky. Acts ch. 131, sec. 5, effective June 29, 2017. -- Amended 2016 Ky . Acts ch. 84, sec. 2, effective July 15, 2016. -- Amended 2014 Ky. Acts ch. 48, sec. 1, https://library.partnertax.ai/us-ky/stat/131.025 History: Repealed 1956 Ky. Acts ch. 147, sec. 1. -- Created 1942 Ky. Acts ch. 144, sec. 1. https://library.partnertax.ai/us-ky/stat/131.030 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 24, effective July 15, 2024. -- Amended 2013 Ky. Acts ch. 88, sec. 6, effective June 25, 2013. -- Amended 2005 Ky. Acts ch. 85, sec. 108, effective June 20, 2005. -- Amended 2 004 Ky. Acts ch. 118, sec. 3, effective July 13, 2004. -- Amended 1992 Ky. Acts ch. 361, sec. 2, effective July 14, 1992. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4114h -2, 4149b-12, 4202a-31, 4223b-10, https://library.partnertax.ai/us-ky/stat/131.032 Effective:March 21, 2017 History:Created 2017 Ky. Acts ch. 97, sec. 2, effective March 21, 2017. Legislative Research Commission Note (3/21/2017). 2017 Ky. Acts ch. 97, sec. 2 (this statute) directed that a new section of KRS Chapter 42 be created requiring criminal background investigations for employees of the Department of Revenue with access to or use of federal tax information. KRS Chapter 42 relates to the Finance and Administration Cabinet, while KRS Chapter 131 relates specifically to th https://library.partnertax.ai/us-ky/stat/131.040 History: Repealed 1964 Ky. Acts ch. 141, sec. 39. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 30. -- Amended 1946 Ky. Acts ch. 193, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4618-92. https://library.partnertax.ai/us-ky/stat/131.041 Effective: July 13, 1990 History: Created 1990 Ky. Acts ch. 423, sec. 8, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/131.050 History: Repealed 1960 Ky. Acts ch. 186, Art. I, sec. 33, effective June 16, 1960. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4618-94. https://library.partnertax.ai/us-ky/stat/131.051 Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 12, sec. 37, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 109, effective June 20, 2005. -- Created 1990 Ky. Acts ch. 423, sec. 1, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/131.060 History: Repealed 1960 Ky. Acts ch. 186, Art. I, sec. 33, effective June 16, 1960. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4618-95. https://library.partnertax.ai/us-ky/stat/131.061 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 110, effective June 20, 2005. -- Created 1990 Ky. Acts ch. 423, sec. 2, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/131.070 History: Repealed 1960 Ky. Acts ch. 68, Art. V, sec. 7; and ch. 186, Art. I, sec. 33. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4618-96. https://library.partnertax.ai/us-ky/stat/131.071 History: Repealed 2009 Ky. Acts ch. 12, sec. 56, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 20, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 10, sec. 1, effective July 15, 1994. -- Created 1990 Ky. Acts ch. 423, sec. 3, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/131.080 History: Repealed 1960 Ky. Acts ch. 186, Art. I, sec. 33. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4618-97. https://library.partnertax.ai/us-ky/stat/131.081 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 25, effective July 15, 2024. -- Amended 2021 Ky. Acts ch. 156, sec. 1, effective June 29, 2021; and ch. 185, sec. 58, effective June 29, 2021. -- Amended 2018 Ky. Acts ch. 171, sec. 100, effecti ve April 14, 2018; and ch. 207, sec. 100, effective April 27, 2018. -- Amended 2017 Ky. Acts ch. 74, sec. 63, effective June 29, 2017. -- Amended 2013 Ky. Acts ch. 119, sec. 1, effective July 1, 2013. -- Amended 2006 Ky. Acts ch. 251, https://library.partnertax.ai/us-ky/stat/131.083 Effective: July 15, 2016 History: Amended 2016 Ky. Acts ch. 84, sec. 3, effective July 15, 2016. -- Created 2012 Ky. Acts ch. 69, sec. 1, effective July 12, 2012. https://library.partnertax.ai/us-ky/stat/131.090 History: Repealed 1964 Ky. Acts ch. 141, sec. 39. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 31. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-3, 4618-93. https://library.partnertax.ai/us-ky/stat/131.100 History: Repealed 1964 Ky. Acts ch. 141, sec. 39. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-3. https://library.partnertax.ai/us-ky/stat/131.110 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 212, sec. 50, effective July 14, 2022. -- Amended 2021 Ky. Acts ch. 185, sec. 59, effective June 29, 2021. -- Amended 2018 Ky. Acts ch. 171, sec. 106, effective April 14, 2018; and ch. 207, sec. 106, effective April 27, 2018. -- Amended 2017 Ky. Acts ch. 74, sec. 64, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 112, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 361, sec. 4, effective July 14, 1992. -- Amended 1 https://library.partnertax.ai/us-ky/stat/131.120 History: Repealed 1964 Ky. Acts ch. 141, sec. 39. -- Amended 1962 Ky. Acts ch. 56, sec. 1. -- Amended 1960 Ky. Acts ch. 186, Art. I, secs. 31 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effectiv e October 1, 1942, from Ky. Stat. secs. 4114h -5, 4114h-6. https://library.partnertax.ai/us-ky/stat/131.125 History: Repealed 1964 Ky. Acts ch. 141, sec. 39. -- Amended 1960 Ky. Acts ch. 186, Art. I, secs. 31 and 32. -- Created 1946 Ky. Acts ch. 233, sec. 2. https://library.partnertax.ai/us-ky/stat/131.130 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 26, effective July 15, 2024. -- Amended 2022 Ky. Acts ch. 212, sec. 28, effective July 14, 2022. -- Amended 2017 Ky. Acts ch. 95, sec. 1, effective June 29, 2017. -- Amended 2016 Ky. Acts ch. 82, sec. 32, effective July 15, 2016. -- Amended 2010 Ky. Acts ch. 81, sec. 1, effective July 15, 2010. -- Amended 2009 Ky. Acts ch. 10, sec. 31, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 113, effective Ju ne 20, 20 https://library.partnertax.ai/us-ky/stat/131.132 Effective: April 10, 2024 History: Created 2024 Ky. Acts ch. 166, sec. 4, effective April 10, 2024. https://library.partnertax.ai/us-ky/stat/131.135 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 114, effective June 20, 2005. -- Created 1996 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 50, effective December 12, 1996. https://library.partnertax.ai/us-ky/stat/131.140 Effective: January 1, 2006 History: Amended 2005 Ky. Acts ch. 85, sec. 115, effective June 20, 2005; and ch. 168, sec. 53, effective January 1, 2006. -- Amended 1988 Ky. Acts ch. 418, sec. 1, effective July 15, 1988. -- Amended 1978 Ky. Acts ch. 384, sec. 256, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1). -- Amended 1960 Ky. Acts ch. 68, Art. V, sec. 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-2. Legislative https://library.partnertax.ai/us-ky/stat/131.150 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 116, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 366, sec. 13, effective January 1, 2003. -- Amended 1964 Ky. Acts ch. 141, sec. 39. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-9. https://library.partnertax.ai/us-ky/stat/131.155 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 147, sec. 3, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 117, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 184, sec. 1, effective August 1, 2000. -- Amended 1998 Ky. Acts ch. 314, sec. 1, effective July 15, 1998. -- Created 1994 Ky. Acts ch. 4, sec. 1, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/131.160 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 118, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-10. https://library.partnertax.ai/us-ky/stat/131.170 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 119, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 338, sec. 1, effective August 1, 1992. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-13. https://library.partnertax.ai/us-ky/stat/131.175 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 3, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 85, sec. 120, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 27, sec. 1, effective July 13, 1990. -- Created 1986 Ky. Acts ch. 459, sec. 6, effective July 15, 1986. Legislative Research Commission Note . Acts 1986, ch. 459, § 7, states that the provisions of this section apply to taxable years beginning after December 31, 1985. https://library.partnertax.ai/us-ky/stat/131.180 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 60, effective June 29, 2021. -- Amended 2019 Ky. Acts ch. 151, sec. 4, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 107, effective April 14, 2018; and ch. 207, sec. 107, effective April 27, 2018. -- Amended 2017 Ky. Acts ch. 74, sec. 65, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 121, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 366, sec. 14, effective January 1, 2003. -- Amended https://library.partnertax.ai/us-ky/stat/131.181 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 122, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 271, sec. 1, effective July 14, 1992. -- Created 1978 Ky. Acts ch. 233, sec. 35, effective June 17, 1978. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorg https://library.partnertax.ai/us-ky/stat/131.182 History: Repealed 1992 Ky. Acts ch. 403, sec. 25, effective July 14, 1992. -- Created 1970 Ky. Acts ch. 216, sec. 1. https://library.partnertax.ai/us-ky/stat/131.183 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 212, sec. 51, effective July 14, 2022. -- Amended 2020 Ky. Acts ch. 91, sec. 1, effective April 15, 2020. -- Amended 2015 Ky. Acts ch. 67, sec. 11, effective June 24, 2015. -- Repealed and reenacted 2009 Ky. Acts ch. 86, sec. 7, effective March 24, 2009. -- Amended 2008 Ky. Acts ch. 132, sec. 8, effective April 24, 2008. -- Amended 2006 Ky. Acts ch. 6, sec. 1, effective March 6, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 124, effective https://library.partnertax.ai/us-ky/stat/131.185 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 125, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 88, sec. 1, effective July 14 ,1992. -- Amended 1950 Ky. Acts ch. 75, sec. 1. -- Created 1942 Ky. Acts ch. 144, sec. 3. https://library.partnertax.ai/us-ky/stat/131.190 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 27, effective June 27, 2025. -- Amended 2024 Ky. Acts ch. 166, sec. 13, effective July 15, 2024. -- Amended 2022 Ky. Acts ch. 212, sec. 55, effective July 14, 2022. -- Amended 2021 Ky. Acts ch. 122, sec. 4, effective July 1, 2021; ch. 156, sec. 20, effective June 29, 2021; ch. 167, sec. 21, effective June 29, 2021; and ch. 203, sec. 10, effective June 29, 2021. -- Amended 2020 Ky. Acts ch. 91, sec. 21, effective April 15, 2020. https://library.partnertax.ai/us-ky/stat/131.191 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 127, effective June 20, 2005. -- Created 1998 Ky. Acts ch. 383, sec. 2, effective July 15, 1998. https://library.partnertax.ai/us-ky/stat/131.192 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 128, effective June 20, 2005. -- Created 1958 Ky. Acts ch. 64, sec. 1, effective June 19, 1958. https://library.partnertax.ai/us-ky/stat/131.194 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 129, effective June 20, 2005. -- Created 1958 Ky. Acts ch. 64, sec. 2, effective June 19, 1958. https://library.partnertax.ai/us-ky/stat/131.200 History: Repealed 1946 Ky. Acts ch. 27, sec. 11. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4259. https://library.partnertax.ai/us-ky/stat/131.205 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 130, effective June 20, 2005. -- Created 1942 Ky. Acts ch. 144, sec. 2. https://library.partnertax.ai/us-ky/stat/131.207 History: Repealed 1968 Ky. Acts ch. 152, sec. 168. -- Created 1962 Ky. Acts ch. 29, sec. 9. https://library.partnertax.ai/us-ky/stat/131.210 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 131, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effecti ve October 1, 1942, from Ky. Stat. sec. 4262. https://library.partnertax.ai/us-ky/stat/131.220 History: Repealed 1988 Ky. Acts ch. 322, sec. 14, effective July 15, 1988. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4261. https://library.partnertax.ai/us-ky/stat/131.230 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-17. https://library.partnertax.ai/us-ky/stat/131.240 Effective: June 20, 2005 History: Created 2005 Ky. Acts ch. 184, sec. 3, effective June 20, 2005. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/131.250 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 3, effective June 27, 2025. -- Amended 2020 Ky. Acts ch. 91, sec. 2, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 6, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 207, sec. 117, effective April 27, 2018. -- Created 2010 Ky. Acts ch. 147, sec. 2, effective July 15, 2010. Legislative Research Commission Note (7/15/2010). Following the enactment of 2010 House Bill 319, which became 2010 Ky. Acts ch. 147 https://library.partnertax.ai/us-ky/stat/131.310 History:Repealed 2017 Ky. Acts ch. 74, sec. 106, effective June 29, 2017. -- Amended 2010 Ky. Acts ch. 24, sec. 93, effective July 15, 2010. -- Amended 1968 Ky. Acts ch. 152, sec. 168. -- Created 1964 Ky. Acts ch. 141, sec. 1. https://library.partnertax.ai/us-ky/stat/131.311 History: Repealed 1968 Ky. Acts ch. 152, sec. 168. -- Created 1964 Ky. Acts ch. 141, sec. 38. https://library.partnertax.ai/us-ky/stat/131.315 History:Repealed 2017 Ky. Acts ch. 74, sec. 106, effective June 29, 2017. -- Created 1964 Ky. Acts ch. 141, sec. 2. https://library.partnertax.ai/us-ky/stat/131.320 History:Repealed 2017 Ky. Acts ch. 74, sec. 106, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 132, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 318, sec. 31, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 191, sec. 1, effective July 15, 1994.  Amended 1992 Ky. Acts ch. 449, sec. 1, effective April 13, 1992. -- Amended 1976 Ky. Acts ch. 206, sec. 30. -- Created 1964 Ky. Acts ch. 141, sec. 3. https://library.partnertax.ai/us-ky/stat/131.330 History:Repealed 2017 Ky. Acts ch. 74, sec. 106, effective June 29, 2017. -- Amended 2010 Ky. Acts ch. 24, sec. 94, effective July 15, 2010. -- Amended 1982 Ky. Acts ch. 448, sec. 66, effective July 15, 1982. -- Created 1964 Ky. Acts ch. 141, sec. 5(1). https://library.partnertax.ai/us-ky/stat/131.345 History: Repealed 1996 Ky. Acts ch. 318, sec. 357, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 85, sec. 2, effective July 15, 1994. -- Amended 1992 Ky. Acts ch. 449, sec. 2, effective April 13, 1992. -- Created 1964 Ky. Acts ch. 141, sec. 7. https://library.partnertax.ai/us-ky/stat/131.350 History: Repealed 1996 Ky. Acts ch. 318, sec. 357, effective July 15, 1996. -- Created 1964 Ky. Acts ch. 141, sec. 8. https://library.partnertax.ai/us-ky/stat/131.360 History: Repealed 1996 Ky. Acts ch. 318, sec. 357, effective July 15, 1996. -- Created 1964 Ky. Acts ch. 141, sec. 10. https://library.partnertax.ai/us-ky/stat/131.400 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 43, effective July 15, 2024. -- Amended 2022 Ky. Acts ch. 212, sec. 33, effective April 1 4, 2022. -- Amended 2012 Ky. Acts ch. 110, sec. 1, effective April 11, 2012. -- Amended 2005 Ky. Acts ch. 85, sec. 135, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 366, sec. 1, effective July 15, 2002. -- Created 1988 Ky. Acts ch. 322, sec. 1, effective July 15, 1988. Legislative Research Commission Note (7/15/2024). During the https://library.partnertax.ai/us-ky/stat/131.410 Effective:April 14, 2022 History:Amended 2022 Ky. Acts ch. 212, sec. 34, effective April 14, 2022. -- Amended 2012 Ky. Acts ch. 110, sec. 2, effective April 11, 2012. -- Amended 2005 Ky. Acts ch. 85, sec. 136, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 366, sec. 2, effective July 15, 2002. -- Created 1988 Ky. Acts ch. 322, sec. 2, effective July 15, 1988. https://library.partnertax.ai/us-ky/stat/131.420 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, se c. 44, effective July 15, 2024. -- Amended 2022 Ky. Acts ch. 212, sec. 35, effective April 14, 2022. -- Amended 2012 Ky. Acts ch. 110, sec. 3, effective April 11, 2012. -- Amended 2005 Ky. Acts ch. 85, sec. 137, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 366, sec. 3, effective July 15, 2002. -- Created 1988 Ky. Acts ch. 322, sec. 3, effective July 15, 1988. Legislative Research Commission Note (7/15/2024). During the https://library.partnertax.ai/us-ky/stat/131.425 Effective:April 14, 2022 History:Amended 2022 Ky. Acts ch. 212, sec. 36, effective April 14, 2022. -- Amended 2012 Ky. Acts ch. 110, sec. 4, effective April 11, 2012. -- Amended 2002 Ky. Acts ch. 366, sec. 4, effective July 15, 2002. -- Created 1988 Ky. Acts ch. 322, sec. 4, effective July 15, 1988. https://library.partnertax.ai/us-ky/stat/131.430 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 138, effective June 20, 2005. -- Created 1988 ch. 322, sec. 5, effective July 15, 1988. https://library.partnertax.ai/us-ky/stat/131.435 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 45, effective July 15, 2024. -- Amended 2022 Ky. Acts ch. 212, sec. 37, effective April 14, 2022. -- Amended 2009 Ky. Acts ch. 12, sec. 38, effective June 25, 2009. -- Created 1988 Ky. Acts ch. 322, sec. 6, effective July 15, 1988. Legislative Research Commis sion Note (7/15/2024). During the 2024 Regular Session, the General Assembly enacted House Bill 8, which included an amendment to this statute that requires the Departmen https://library.partnertax.ai/us-ky/stat/131.440 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 46, effective July 15, 2024. -- Amended 2022 Ky. Acts ch. 212, sec. 38, effective April 14, 2022. -- Amended 2012 Ky. Acts ch. 110, sec. 5, effective April 11, 2012. -- Amended 2005 Ky. Acts ch. 85, sec. 139, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 366, sec. 5, effective July 15, 2002. -- Created 1988 Ky. Acts ch. 322, sec. 7, effective July 15, 1988. Legislative Research Commission Note (7/15/2024). During the 2 https://library.partnertax.ai/us-ky/stat/131.445 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 47, effective July 15, 2024. -- Amended 2022 Ky. Acts ch. 212, sec. 39, effective April 14, 2022. -- Amended 2012 Ky. Acts ch. 110, sec. 6, effective April 11, 2012. -- Amended 2005 Ky. Acts ch. 85, sec. 140, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 366, sec. 6, effective July 15, 2002. -- Amended 1992 Ky. Acts ch. 403, sec. 3, effective J uly 14, 1992. -- Created 1988 Ky. Acts ch. 322, sec. 8, effective July 15, https://library.partnertax.ai/us-ky/stat/132.080 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 177, effective June 20, 2005. -- Amended 1982 Ky. Acts ch. 452, sec. 4, effect ive July 1, 1982. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042-2. https://library.partnertax.ai/us-ky/stat/132.090 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042-2. https://library.partnertax.ai/us-ky/stat/132.095 History: Repealed 2000 Ky. Acts ch. 274, sec. 4, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 509, sec. 9, effective July 15, 1998. -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. 1, sec. 2, effective July 29, 1985. -- Amended 1966 Ky. Acts ch. 41, sec. 2. -- Created 1964 Ky. Acts ch. 172, secs. 1 and 2. https://library.partnertax.ai/us-ky/stat/132.096 Effective: March 24, 2023 History: Created 2023 Ky. Acts ch. 92, sec. 45, effective March 24, 2023. https://library.partnertax.ai/us-ky/stat/132.097 Effective: July 14, 2000 History: Created 2000 Ky. Acts ch. 274, sec. 2, effective July 14, 2000. https://library.partnertax.ai/us-ky/stat/132.098 History: Repealed 2023 Ky. Acts ch. 92, sec. 52, effective March 24, 2023. -- Created 2018 Ky. Acts ch. 207, sec. 122, effective April 27, 2018. https://library.partnertax.ai/us-ky/stat/132.099 Effective: April 11, 2012 History: Amended 2012 Ky. Acts ch. 110, sec. 11, effective April 11, 2012. -- Created 2000 Ky. Acts ch. 274, sec. 3, effective July 14, 2000. https://library.partnertax.ai/us-ky/stat/132.100 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 121, sec. 2, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019b - 1. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts ch. 121, sec. 6, provides: "The provisions of this Act shall apply to ordinan ces, orders, resolutions or motions passed after July 15, 2005." https://library.partnertax.ai/us-ky/stat/132.110 Effective: June 17, 1978 History: Amended 1978 Ky. Acts ch. 384, sec. 2 57, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1966 Ky. Acts ch. 239, sec. 133. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019b-2, 4019b-3. https://library.partnertax.ai/us-ky/stat/132.120 Effective: July 15, 1982 History: Amended 1982 Ky. Acts ch. 360, sec. 43, effective July 15, 1982. -- Amended 1968 Ky. Acts ch. 152, sec. 102. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019b-4, 4019b-5. https://library.partnertax.ai/us-ky/stat/132.130 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 178, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Ac ts ch. 476, Pt. V, sec. 316, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 384, sec. 258, effective June 17, 1978. -- Amended 1966 Ky. Acts ch. 254, sec. 1. -- Amended 1949 (1st Extra Sess.) Ky. Acts ch. 4, sec. 4 1/2. -- Recodified 1942 Ky. Acts c h. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4105. https://library.partnertax.ai/us-ky/stat/132.140 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 6, effective June 27, 2025. -- Amended 2023 Ky. Acts ch. 148, sec. 1, effective March 31, 2023. -- Amended 2005 Ky. Acts ch. 85, sec. 179, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt.V, sec. 317, effective July 13, 1990. -- Amended 1966 Ky. Acts ch. 254, sec. 2. -- Amended 1964 Ky. Acts ch. 141, sec. 33. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. https://library.partnertax.ai/us-ky/stat/132.150 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 180, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 318, effective July 13, 1990. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, f rom Ky. Stat. sec. 4108. https://library.partnertax.ai/us-ky/stat/132.160 Effective: July 13 ,1990 History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 319, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 452, sec. 5, effective July 1, 1982. -- Amended 1966 Ky. Acts ch. 254, sec. 3. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 5. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4110. https://library.partnertax.ai/us-ky/stat/132.170 History: Repealed 1966 Ky. Acts ch. 254, sec. 10. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4111. https://library.partnertax.ai/us-ky/stat/132.180 Effective: April 7, 2010 History: Amended 2010 Ky. Acts ch. 75, sec. 13, effectiv e April 7, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 181, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 89, sec. 5, effective July 15, 2002. -- Amended 1966 Ky. Acts ch. 254, sec. 4. -- Amended 1949 (1st Extra Sess.) Ky. Acts ch. 4, sec. 5 1/2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4109, 4112. https://library.partnertax.ai/us-ky/stat/132.185 History: Repealed 1966 Ky. Acts ch. 254, sec. 10. -- Created 1950 Ky. Acts ch. 212, sec. 1. https://library.partnertax.ai/us-ky/stat/132.190 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 196, sec. 6, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 168, sec. 56, effective January 1, 2006. -- Amended 2000 Ky. Acts ch. 274, sec. 1, effective July 14, 2000. -- Amended 1996 Ky. Acts ch. 254, sec. 25, effective July 15, 1996. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 320, effective July 13, 1990. --Amended 1982 Ky. Acts ch. 141, sec. 58, effective July 1, 1982; and ch. 327, sec. 6, effective July 15, https://library.partnertax.ai/us-ky/stat/132.191 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 51, effective March 24, 2023. -- Created 2012 Ky. Acts ch. 94, sec. 1, effective July 12, 2012. https://library.partnertax.ai/us-ky/stat/132.192 History: Repealed 2023 Ky. Acts ch. 92, sec. 52, effective March 24, 2023. -- Created 2005 Ky. Acts ch. 173, Pt. XXIII, sec 1, effective March 20, 2005. https://library.partnertax.ai/us-ky/stat/132.193 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 146, sec. 7, effective June 27, 2019. -- Amended 2009 Ky. Acts ch. 10, sec. 34, effective January 1, 2010. -- Amended 2006 Ky. Acts ch. 211, sec. 16, effective July 12, 2006. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 321, effective July 13, 1990. -- Created 1988 Ky. Acts ch. 146, sec. 1, effective July 15, 1988. Legislative Research Commission Note. (7/13/90) Pursuant to Section 653(2) of 1990 House Bill 940, Acts Ch. https://library.partnertax.ai/us-ky/stat/132.195 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 60, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 146, sec. 8, effective June 27, 2019. -- Amended 2013 Ky. Acts ch. 32, sec. 159, effective March 19, 2013. -- Amended 2009 Ky. Acts ch. 10, sec. 35, effective January 1, 2010. -- Amended 2006 Ky. Acts ch. 211, sec. 17, effective July 12, 2006. -- Amended 1990 Ky. Acts ch. 415, sec. 1, effective July 1 3, 1990; and ch. 476, Pt. V, sec. 322, effective July 13, 1990. -- C https://library.partnertax.ai/us-ky/stat/132.200 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 47, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 212, sec. 48, effective July 14, 2022. -- Amended 2020 Ky. Acts ch. 91, sec. 62, effective April 15, 2020. -- Amended 2016 Ky. Acts ch. 93, sec. 3, effective July 15, 2016. -- Amended 2014 Ky. Acts ch. 128, sec. 5, effective July 15, 2014. -- Amended 2013 Ky. Acts ch. 94, sec. 3, effective June 25, 2013; and ch. 119, sec. 8, effective January 1, 2014. -- Amended 2010 K https://library.partnertax.ai/us-ky/stat/132.202 Effective: July 15, 2016 History: Created 2016 Ky. Acts ch. 93, sec. 1, effective July 15, 2016. https://library.partnertax.ai/us-ky/stat/132.203 History: Repealed 1992 Ky. Acts ch. 338, sec. 28, effective July 14, 1992. -- Created 1976 Ky. Acts ch. 84, sec. 6, effective March 29, 1976. https://library.partnertax.ai/us-ky/stat/132.205 History: Repealed 2023 Ky. Acts ch. 92, sec. 52, effective March 24, 2023. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 9, se c. 1, effective July 26, 1956. -- Created 1952 Ky. Acts ch. 85, secs. 1 and 2. https://library.partnertax.ai/us-ky/stat/132.208 History: Repealed 2023 Ky. Acts ch. 92, sec. 52, effective March 24, 2023. -- Amended 2005 Ky. Acts ch. 168, sec. 58, effective January 1, 2006. -- Created 2000 Ky. Acts ch. 327, sec. 9, effective July 14, 2000. https://library.partnertax.ai/us-ky/stat/132.210 History: Repealed 2023 Ky. Acts ch. 92, sec. 52, effective March 24, 2023. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 324, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 310, sec. 38, effective January 1, 1989. -- Amended 1982 Ky. Acts ch. 320, sec. 51, effective July 15, 1982. -- Amended 1972 Ky. Acts ch. 203, sec. 7. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 681c-30. https://library.partnertax.ai/us-ky/stat/132.212 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 156, sec. 33, effective June 29, 2021. https://library.partnertax.ai/us-ky/stat/132.215 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 325, effective July 13, 1990. -- Amended 1972 Ky. Ac ts ch. 84, Pt. III, sec. 1. -- Amended 1960 Ky. Acts ch. 186, Art. 1, sec. 4, effective June 16, 1960. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 6. -- Created 1946 Ky. Acts ch. 39, sec. 1. https://library.partnertax.ai/us-ky/stat/132.216 History: Repealed 2005 Ky. Acts ch. 168, sec . 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 182, effective June 20, 2005. -- Created 1956 Ky. Acts ch. 158, sec. 1, effective May 18, 1956. https://library.partnertax.ai/us-ky/stat/132.220 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 10, effective June 27, 2019. -- Amended 2017 Ky. Acts ch. 81, sec. 5, effective March 21, 2017. -- Amended 2012 Ky. Acts ch. 161, sec. 9, effective April 23, 2012. -- Amended 2009 Ky. Acts ch. 10, sec. 36, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 183, effective June 20, 2005; and ch. 168, sec. 59, effective January 1, 2006. -- Amended 2000 Ky. Acts ch. 327, sec. 4, effective July 14, 2000. -- Amended 19 https://library.partnertax.ai/us-ky/stat/132.0225 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 3, effective March 24, 2023. -- Amended 2009 Ky. Acts ch. 69, sec. 1, effective June 25, 2009. -- Created 1994 Ky. Acts ch. 9, sec. 3, effective July 15, 1994. Legislative Research Commission Note (10/21/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorgani https://library.partnertax.ai/us-ky/stat/132.225 History: Repealed 1980 Ky. Acts ch. 240, sec. 7, e ffective July 15, 1980. -- Created 1978 Ky. Acts ch. 371, sec. 1, effective January 1, 1981. https://library.partnertax.ai/us-ky/stat/132.227 Effective: January 1, 1984 History: Amended 1982 Ky. Acts ch. 264, sec. 1, effective January 1, 1984. -- Amended 1980 Ky. Acts ch. 240, sec. 6, eff ective July 15, 1980. -- Created 1978 Ky. Acts ch. 371, sec. 5, effective January 1, 1981. https://library.partnertax.ai/us-ky/stat/132.230 Effective: January 1, 2006 History: Amended 2005 Ky. Acts ch. 168, sec. 60, effective January 1, 2006. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 1. -- Amended 1948 Ky. Acts ch. 95, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effecti ve October 1, 1942, from Ky. Stat. sec. 4056. https://library.partnertax.ai/us-ky/stat/132.240 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 184, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 327, sec. 5, effective July 14, 2000. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019a-10b. https://library.partnertax.ai/us-ky/stat/132.250 History: Repealed 1949 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4039. https://library.partnertax.ai/us-ky/stat/132.260 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 185, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 317, sec. 1, effective July 15, 1996. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 327, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 395, sec. 2, effective July 15, 1982. -- Amended 1962 Ky. Acts ch. 262, sec. 3. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 6. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 8. -- Recodified 1942 Ky. Ac https://library.partnertax.ai/us-ky/stat/132.270 History: Amended 1968 Ky. Acts ch. 152, sec. 104. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 9. -- Amended 1948 Ky. Acts ch. 95, sec. 5. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4057. https://library.partnertax.ai/us-ky/stat/132.275 Effective: July 15, 2002 History: Amended 2002 Ky. Acts ch. 346, sec. 165, effective July 15, 2002. -- Created 1950 Ky. Acts ch. 62, sec. 1. https://library.partnertax.ai/us-ky/stat/132.280 Effective: July 13, 1990 History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 328, effective July 13, 1990. -- Amended 1976 Ky. Acts ch. 186, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1883. https://library.partnertax.ai/us-ky/stat/132.285 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 44, effective April 15, 2020. -- Amended 2018 Ky. Acts ch. 171, sec. 11, effective April 14, 2018; and ch. 207, sec. 11, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 69, sec. 2, effec tive June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 186, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 254, sec. 19, effective July 15, 1996. -- Amended 1984 Ky. Acts ch. 54, sec. 17, effective January 1, 1985. -- Amended https://library.partnertax.ai/us-ky/stat/132.290 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 37, effective Janua ry 1, 2010. -- Amended 2002 Ky. Acts ch. 89, sec. 6, effective January 1, 2003. -- Amended 1992 Ky. Acts ch. 391, sec. 1, effective July 14, 1992. -- Amended 1988 Ky. Acts ch. 303, sec. 2, effective July 15, 1988. -- Amended 1984 Ky. Acts ch. 111, sec. 73, effective July 13,1984. -- Amended 1982 Ky. Acts ch. 452, sec. 6, effective July 1, 1982. -- Amended 1958 Ky. Acts ch. 65, sec. 1. -- Amended 1949 (1st https://library.partnertax.ai/us-ky/stat/132.0291 History: Repealed 1990 Ky. Acts ch. 343, sec. 10, effective July 13, 1990. -- Created 1982 Ky. Acts ch. 397, sec. 6. https://library.partnertax.ai/us-ky/stat/132.300 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019a-13. https://library.partnertax.ai/us-ky/stat/132.310 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 62, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 68, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 187, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 391, sec. 2, effective July 14, 1992. -- Amended 1988 Ky. Acts ch. 303, sec. 3, effective July 15, 1988. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 13. -- https://library.partnertax.ai/us-ky/stat/132.320 Effective: January 1, 2006 History: Amended 2005 Ky. Acts ch. 168, sec. 61, effective January 1, 2006; and ch. 85, sec. 188, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 391, sec. 1, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 303, sec. 4, effective July 15, 1988. -- Amended 1954 Ky. Acts ch. 147, sec. 1, effective June 17, 1954. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4257a-3. Legislative Research Commission Note (1/1/2006). https://library.partnertax.ai/us-ky/stat/132.330 Effective: January 1, 2006 History: Amended 2005 Ky. Acts ch. 168, sec. 62, effective January 1, 2006; and ch . 85, sec. 189, effective June 20, 2005. -- Amended 1984 Ky. Acts ch. 111, sec. 175, effective July 13, 1984. -- Amended 1978 Ky. Acts ch. 384, sec. 259, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 144, effective January 2, 1978. -- Amended 1962 Ky. Acts ch. 210, sec. 21. -- Impliedly amended 1960 Ky. Acts ch. 186, Art. I, sec. 32. -- Recodified 1942 https://library.partnertax.ai/us-ky/stat/132.340 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 190, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 384, sec. 260, effecti ve June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 145, effective January 2, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4260-1. https://library.partnertax.ai/us-ky/stat/132.350 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 191, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 400, sec. 1, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 17, sec. 36, effective January 1, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4260b. https://library.partnertax.ai/us-ky/stat/132.360 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 11, effective June 27, 2019. -- Amended 2017 Ky. Acts ch. 74, sec. 69, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 168, sec. 63, effective January 1, 2006; and ch . 85, sec. 192, effective J une 20, 2005. -- Amended 2002 Ky. Acts ch. 89, sec. 7, effective July 15, 2002. -- Amended 2000 Ky. Acts ch. 327, sec. 6, effective July 14, 2000. -- Amended 1988 Ky. Acts ch. 303, sec. 5, effective July 15, 1988. -- Amended 1966 https://library.partnertax.ai/us-ky/stat/132.365 History: Repealed 1978 Ky. Acts ch. 116, sec. 2, effective June 17, 1978. -- Created 1976 Ky. Acts ch. 93, sec. 35. https://library.partnertax.ai/us-ky/stat/132.370 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 38, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 193, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 392, sec. 1, effective July 14, 2000. -- Amended 1996 Ky. Acts ch. 318, sec. 37, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 411, sec. 1, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 418, sec. 2, effective July 15, 1988. -- Amended 1982 Ky. Acts ch. 448, sec. 67, effective July 15, https://library.partnertax.ai/us-ky/stat/132.375 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 194, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 338, sec. 23, effecti ve July 14, 1992. -- Amended 1990, ch. 411. sec. 2, effective July 13, 1990. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 10, effective June 16, 1960. -- Created 1958 Ky. Acts ch. 63, sec. 3. https://library.partnertax.ai/us-ky/stat/132.380 Effective: June 24, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 1, effective June 24, 2015. -- Amended 2008 Ky. Acts ch. 143, sec. 4, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 195, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 495, sec. 2, effective July 15, 1998. -- Amended 1992 Ky. Acts ch. 235, sec. 2, effective July 14, 1992; and ch. 338, sec. 24, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 34, sec. 1, effective July 13, 1990. -- Amended 1982 Ky. https://library.partnertax.ai/us-ky/stat/132.385 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 196, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 479, sec. 2, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 495, sec. 3, effective July 15 , 1998. -- Amended 1994 Ky. Acts ch. 65, sec. 3, effective July 15, 1994; and ch. 423, sec. 1, effective July 15, 1994. -- Created 1988 Ky. Acts ch. 418, sec. 8, effective July 15, 1988. https://library.partnertax.ai/us-ky/stat/132.390 History: Repealed 1960 Ky. Acts ch. 186, Art. I, sec. 39, effective June 16, 1960. -- Amended 1942 Ky. Acts ch. 131, secs. 2 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042a-3. https://library.partnertax.ai/us-ky/stat/132.400 Effective: January 1, 2015 History: Amended 2014 Ky. Acts ch. 92, sec. 215, effective January 1, 2015. -- Amended 2005 Ky. Acts ch. 85, sec . 197, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 346, sec. 166, effective July 15, 2002. -- Amended 1982 Ky. Acts ch. 388, sec. 1, effective July 15, 1982. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 3. -- Amended 1942 Ky. Acts ch. 131, secs. 3 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. St https://library.partnertax.ai/us-ky/stat/132.410 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 229, sec. 7, effective July 14, 2022. -- Amended 1974 Ky. Acts ch. 406, sec. 305, effective January 1, 1975. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 4. -- Amended 1942 Ky. Acts ch. 131, secs. 4 and 32. -- Recodified 1942 Ky. Acts ch. 2 08, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4042a-12, 4042a-14. https://library.partnertax.ai/us-ky/stat/132.420 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 198, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 151, sec. 3, effective July 14, 2000. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 5. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4042a-1, 4042a-5, 4042a-7. https://library.partnertax.ai/us-ky/stat/132.425 History: Repealed 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 12, effective February 13, 1979. -- Amended 1972 Ky. Acts ch. 285, sec. 5. -- Amended 1970 Ky. Acts ch. 260, sec. 1. -- Created 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 7. https://library.partnertax.ai/us-ky/stat/132.430 History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4042a-12, 4065. https://library.partnertax.ai/us-ky/stat/132.440 History: Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 6. -- Amended 1942 Ky. Acts ch. 131, secs. 8 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4042a-3. 4047. https://library.partnertax.ai/us-ky/stat/135.040 Effective: January 1, 2010 History: Amended 20 09 Ky. Acts ch. 10, sec. 46, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 285, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 400, sec. 6, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 17, sec. 41, effe ctive January 1, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4169, 4170. https://library.partnertax.ai/us-ky/stat/135.050 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 286, effective June 20, 2005. -- Amended 1984 Ky. Acts ch. 405, sec. 4, effective July 13, 1984. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4202a -31, 4223b-10, 4224c-8. 4224c-9. 4267, 4281b -23, 4281c-20, 4281e-9, 4281f-6, 4281f-7, 4281f-28, 4281g-13, 4281h-12, 4281i-6, 4281j-4. https://library.partnertax.ai/us-ky/stat/135.060 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 287, effective June 20, 2005. -- Amended 1984 Ky. Acts ch. 405, sec. 5, effective July 13, 1984. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4258, 4263. https://library.partnertax.ai/us-ky/stat/135.070 History: Repealed 1994 Ky. Acts ch. 85, sec. 6, effective July 15, 1994. -- Amended 1992 Ky. Acts ch. 361, sec. 5, effective July 14, 1992. -- Amended 1986 Ky. Acts ch. 331, sec. 24, effective J uly 15, 1986. -- Amended 1984 Ky. Acts ch. 405, sec. 6, effective July 13, 1984. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4258. https://library.partnertax.ai/us-ky/stat/135.080 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 288, effective June 20, 2005. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 155, effective January 2, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4171, 4172, 4173, 4174. https://library.partnertax.ai/us-ky/stat/135.090 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 289, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1 , effective October 1, 1942, from Ky. Stat. sec. 4175. https://library.partnertax.ai/us-ky/stat/135.100 Effective: June 20, 2005 History: Amended 2005 K y. Acts ch. 85, sec. 290, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4176, 4177, 4180. https://library.partnertax.ai/us-ky/stat/135.110 Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4178. https://library.partnertax.ai/us-ky/stat/135.120 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 291, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4179. https://library.partnertax.ai/us-ky/stat/135.130 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 292, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4181, 4183. https://library.partnertax.ai/us-ky/stat/135.140 History: Repealed 1962 Ky. Acts ch. 106, Art. IV, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281t-1, 4182t-2. https://library.partnertax.ai/us-ky/stat/135.150 History: Repealed 1962 Ky. Acts ch. 106, Art. IV, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281t-3. https://library.partnertax.ai/us-ky/stat/135.160 History: Repealed 1962 Ky. Acts ch. 106, Art. IV, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281t-4. https://library.partnertax.ai/us-ky/stat/135.170 History: Repealed 1962 Ky. Acts ch. 106, Art. IV, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281t -3, 4281t -5, 4281t-6. https://library.partnertax.ai/us-ky/stat/135.180 History: Repealed 1962 Ky. Acts ch. 106, Art. IV, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281t-7. https://library.partnertax.ai/us-ky/stat/135.190 2026-05-17 https://library.partnertax.ai/us-ky/stat/135.990 History: Amended 1976 Ky. Acts ch. 28, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4029, 4177, 4180, 4248. https://library.partnertax.ai/us-ky/stat/136.010 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 5, effective June 27, 2025. -- Amended 2024 Ky. Acts ch. 200, sec. 4, effective April 17, 2024. -- Amended 1996 Ky. Acts ch. 254, sec. 29, effective July 15, 1996. -- Amended 1992 Ky. Acts ch. 333, sec. 1, effective July 14, 1992. -- Amended 1984 Ky. Acts ch. 264, sec. 1, effective July 13, 1984. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4022. Legislative Research Commission Not https://library.partnertax.ai/us-ky/stat/136.012 History: Created 1970 Ky. Acts ch. 14, sec. 1. https://library.partnertax.ai/us-ky/stat/136.013 History: Created 1972 Ky. Acts ch. 121, sec. 1. https://library.partnertax.ai/us-ky/stat/136.020 Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 338, sec . 16, effective July 14, 1992. -- Amended 1986 Ky. Acts ch. 496, sec. 2, effective August 1, 1986. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4085, 4091. https://library.partnertax.ai/us-ky/stat/136.030 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 293, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 327, sec. 8, effective July 14, 2000. -- Amended 1996 Ky. Acts ch. 254, sec. 30, effective July 15, 1996. -- Amended 1992 Ky. Acts ch. 333, sec. 2, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 163, sec. 3, effective July 13, 1990; and ch. 437, sec. 6, effective July 13, 1990. -- Amended 1986 Ky. Acts ch. 496, sec. https://library.partnertax.ai/us-ky/stat/136.040 History: Repealed 1946 Ky. Acts ch. 141, sec. 12. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 5642. https://library.partnertax.ai/us-ky/stat/136.050 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 70, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 78, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 294, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 338, sec. 2, effective August 1, 1992. -- Amended 1990 Ky. Acts ch. 163, sec. 5, effective July 13, 1990; and repealed and reenacted ch. 476, Pt. V., sec. 351, effective July 13, 1990. -- Amended 1958 Ky. Acts ch. 69, sec. 2, effective J https://library.partnertax.ai/us-ky/stat/136.060 Effective: July 13, 1990 History: Amended 1990 Ky. Acts ch. 187, sec. 1, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 84, sec. 1, effective July 15, 1988. -- Amended 1946 Ky. Acts ch. 141, sec. 13. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 556, 4225. https://library.partnertax.ai/us-ky/stat/136.070 History:Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 295, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 254, sec. 31, effective July 15, 1996. -- Amended 1986 Ky. Acts ch. 476, sec. 4, effective July 15, 1986. -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. III, sec. 3, effective July 29, 1985. -- Amended 1980 Ky. Acts ch. 181, sec. 1, effective July 15, 1980; and ch. 210, sec. 5, effective July 15, 1980. -- Amended 1976 https://library.partnertax.ai/us-ky/stat/136.071 History: Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Amended 2005 Ky. Acts ch. 168, sec. 2, effective March 18, 2005. -- Amended 2004 Ky. Acts ch. 142, sec. 4, effective April 21, 2004. -- Amended 1988 Ky. Acts ch. 214, sec. 1. -- Created 1976 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 1. Legislative Research Commission Note (7/12/2006). 2006 Ky. Acts ch. 247 instructs the Reviser of Statutes to adjust KRS references throughout the statutes to conform with the 2006 renum https://library.partnertax.ai/us-ky/stat/136.072 History: Repealed 1966 Ky. Acts ch. 187, Part II, sec. 2. -- Created 1962 Ky. Acts ch. 94, sec. 5. https://library.partnertax.ai/us-ky/stat/136.073 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 297, effective June 20, 2005. -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, P t. II, sec. 4, effective July 29, 1985. -- Created 1980 Ky. Acts ch. 181, sec. 2, effective July 15, 1980. Legislative Research Commission Note . 1985 Acts Ex. Sess., ch. 6, Part II, Section 5, directs that the provisions of this section shall apply to tax able years ending after 7/31/85. https://library.partnertax.ai/us-ky/stat/136.074 History: Repealed 1966 Ky. Acts ch. 187, Part II, sec. 2. -- Created 1962 Ky. Acts ch. 94, sec. 6. https://library.partnertax.ai/us-ky/stat/136.076 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 298, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 106, sec. 1, effective July 15, 1994. -- Created 1962 Ky. Acts ch. 94, sec. 7. https://library.partnertax.ai/us-ky/stat/136.078 History:Repealed 2019 Ky. Acts ch. 151, sec. 80, effective June 27, 2019. -- Created 1962 Ky. Acts ch. 94, sec. 8. https://library.partnertax.ai/us-ky/stat/136.080 History: Repealed 1966 Ky. Acts ch. 187, Part II, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4189-4. https://library.partnertax.ai/us-ky/stat/136.090 History:Repealed 2019 Ky. Acts ch. 151, sec. 80, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 85, sec. 299, effective June 20, 2005. -- Amended 1986 Ky. Acts ch. 496, sec. 4, effective August 1, 1986. -- Amended 1962 Ky. Acts ch. 94, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4189-3. https://library.partnertax.ai/us-ky/stat/136.100 History:Repealed 2019 Ky. Acts ch. 151, sec. 80, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 85, sec. 300, effective June 20, 2005. -- Amended 1962 Ky. Acts ch. 94, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4189-5, 4189-7. https://library.partnertax.ai/us-ky/stat/136.110 History: Repealed 1962 Ky. Acts ch. 94, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4189-6, 4189-9. https://library.partnertax.ai/us-ky/stat/136.115 Effective: March 25, 1960 History: Created 1960 Ky. Acts ch. 186, Art. II, sec. 1, effective March 25, 1960. https://library.partnertax.ai/us-ky/stat/136.120 Effective: July 15, 2016 History: Amended 2016 Ky. Acts ch. 93, sec. 4, effective July 15, 20 16. -- Amended 2013 Ky. Acts ch. 119, sec. 9, effective January 1, 2014. -- Amended 2012 Ky. Acts ch. 101, sec. 1, effective April 11, 2012. -- Amended 2006 Ky. Acts ch. 169, sec. 7, effective January 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec, 301, eff ective June 20, 2005; and 168, sec. 120, effective December 31, 2005. -- Amended 1991 1st Extra. Sess. Acts Ch. 12, Sec. 50, effective February 26, 1 https://library.partnertax.ai/us-ky/stat/136.130 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 302, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 163, sec. 4, effective July 13, 1990. -- Amended 1986 Ky. Acts ch. 496, sec. 5, effective August 1, 1986. -- Amended 1960 Ky. Acts ch. 186, Art. II, sec. 3, effective March 25, 1960. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4078, 4078a, 4079, 4089, 4096, 4097. https://library.partnertax.ai/us-ky/stat/136.132 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 303, effective June 20, 2005. -- Created 1978 Ky. Acts ch. 371, sec. 7, effective January 1, 1981. https://library.partnertax.ai/us-ky/stat/136.140 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 304, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 89, sec. 8, effective July 15, 2002. -- Amended 1960 Ky. Acts ch. 186, Art. II, sec. 4, effective March 25, 1960. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4079, 4096. https://library.partnertax.ai/us-ky/stat/136.150 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 305, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 89, sec. 9, effective July 15, 2002. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4090, 4097. https://library.partnertax.ai/us-ky/stat/136.160 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 306, effective June 20, 2005. -- Amended 1962 Ky. Acts ch. 29, sec. 7. -- Amended 1960 Ky. Acts ch. 186, Art. II , sec. 5. -- Amended 1954 Ky. Acts ch. 149, sec. 2. -- Amended 1942 Ky. Acts ch. 164, secs. 1 and 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4079, 4080, 4081. https://library.partnertax.ai/us-ky/stat/136.170 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 307, effective June 20, 2005. -- Amended 1960 Ky. Acts ch. 186, Art. II, sec. 6, effective March 25, 1960. -- Amended 1942 Ky. Acts ch. 164, secs. 1 and 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4081. https://library.partnertax.ai/us-ky/stat/136.180 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 110, effective April 14, 2018; and ch. 207, sec. 110, effective April 27, 2018. -- Amended 2015 Ky. Acts ch. 67, sec. 4, effective June 24, 2015. -- Amended 2009 Ky. Acts ch. 10, sec. 47, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 308, effective June 20, 2005; and ch. 106, sec. 1, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 391, sec. 5, effective July 15, 1998. -- Amended 1994 Ky. Acts ch. 64, https://library.partnertax.ai/us-ky/stat/136.181 History: Repealed 2006 Ky. Acts ch. 169, sec. 8, effective January 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 309, effective June 20, 2005; and ch. 106, sec. 2, effective June 20, 2005. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 35, effective June 16, 1960. -- Created 1954 Ky. Acts ch. 149, sec. 3. https://library.partnertax.ai/us-ky/stat/136.182 History: Repealed 2006 Ky. Acts ch. 169, sec. 8, effective January 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 310, effective June 20, 200 5. -- Created 1954 Ky. Acts ch. 149, sec. 4, effective June 17, 1954. https://library.partnertax.ai/us-ky/stat/136.183 History: Repealed 2006 Ky. Acts ch. 169, sec. 8, effective January 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 311, effective June 20, 2005; and ch. 106, sec. 3, effective June 20, 2005. -- Created 1954 Ky. Acts ch. 149, sec. 5, effective June 17, 1954. https://library.partnertax.ai/us-ky/stat/136.184 History: Repealed 2006 Ky. Acts ch. 169, sec. 8, effective January 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 312, effective June 20, 2005; and ch. 106, sec. 4, effective June 20, 2005. -- Created 1954 Ky. Acts ch. 149, sec. 6, effective June 17, 1954. https://library.partnertax.ai/us-ky/stat/136.185 History: Repealed 1964 Ky. Acts ch. 141, sec. 39. -- Created 1954 Ky. Acts ch. 149, sec. 7. https://library.partnertax.ai/us-ky/stat/136.186 History: Repealed 2005 Ky. Acts ch. 106, sec. 13, effective June 20, 2005. -- Created 1954 Ky. Acts ch. 149, sec. 8, effective June 17, 1954. Legislative Research Commission Note (6/20/2005). Under KRS 446.260, the repeal of this section in 2005 Ky. Acts ch. 106 prevails over its amendment in 2005 Ky. Acts ch. 85. https://library.partnertax.ai/us-ky/stat/136.187 History: Repealed 2006 Ky. Acts ch. 169, sec. 8, effective January 1, 2008. -- Created 1954 Ky. Acts ch. 149, sec. 9, effective June 17, 1954. https://library.partnertax.ai/us-ky/stat/136.188 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 113, effective April 14, 2018; and ch. 207, sec. 113, effective April 27, 2018. -- Created 2006 Ky. Acts ch. 252, Pt. XV, sec. 2, effective January 1, 2007. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together. https://library.partnertax.ai/us-ky/stat/136.190 Effective: January 1, 2015 History: Amended 2014 Ky. Acts ch. 92, sec. 218, effective January 1, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 317, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 47 6, Pt. V, sec. 354, effective July 13, 1990. -- Amended 1960 Ky. Acts ch. 186, Art. II, sec. 8, effective March 25, 1960. -- Amended 1956 Ky. Acts ch. 170, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4099, 4399-16. https://library.partnertax.ai/us-ky/stat/136.200 Effective: July 13, 1990 History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 355, effective July 13, 1990. -- Amended 1960 Ky. Acts ch. 186, Art. II, sec. 9, effective March 25, 1960. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4102. https://library.partnertax.ai/us-ky/stat/136.210 History: Repealed 1960 Ky. Acts ch. 186, Art. II, sec. 10. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4104. https://library.partnertax.ai/us-ky/stat/136.220 History: Repealed 1960 Ky. Acts ch. 186, Art. II, sec. 10. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019a-15. https://library.partnertax.ai/us-ky/stat/136.230 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281j-1. https://library.partnertax.ai/us-ky/stat/136.240 History: Repealed 1960 Ky. Acts ch. 5, Art. IV, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281j-2. https://library.partnertax.ai/us-ky/stat/136.250 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Amended 1950 Ky. Acts ch. 30, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281j-3, 4281j-7. https://library.partnertax.ai/us-ky/stat/136.260 2026-05-17 https://library.partnertax.ai/us-ky/stat/136.270 History: Repealed 1996 Ky. Acts ch. 254, sec. 39, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 262, sec. 4, effective July 13, 1990; and ch. 476, Pt.V, sec. 365, effective July 13, 1990. -- Amended 1984 Ky. Acts ch. 264, sec. 2, effective July 13, 1984. -- Amended 1976 Ky. Acts ch. 93, sec. 10, effective January 1, 1977. -- Amended 1966 Ky. Acts ch. 159, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4092. https://library.partnertax.ai/us-ky/stat/136.275 History: Repealed 1996 Ky. Acts ch. 254, sec. 39, effective July 15, 1996. -- Created 1984 Ky. Acts ch. 264, sec. 3, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/136.280 History: Repealed 1996 Ky. Acts ch. 254, sec. 39, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 262, sec. 5, effective July 13, 1990; and ch. 476, Pt. V, sec. 357, effective July 13, 1990. -- Amended 1966 Ky. Acts ch. 159, sec. 2. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 18. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019a-10. https://library.partnertax.ai/us-ky/stat/133.080 History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4121-2, 4125. https://library.partnertax.ai/us-ky/stat/133.090 History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4121-2, 4122. https://library.partnertax.ai/us-ky/stat/133.100 History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4123. https://library.partnertax.ai/us-ky/stat/133.110 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 230, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 263, sec. 6, effective July 14, 1992. -- Amended 1978 Ky. Acts ch. 384, sec. 263, effective June 17, 1978. -- Repealed in part 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective Oct ober 1, 1942, from Ky. Stat. secs. 4128, 4250. https://library.partnertax.ai/us-ky/stat/133.120 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 65, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 72, effective June 29, 2017; and ch. 81, sec. 2, effective March 21, 2017. -- Amended 2015 Ky. Acts ch. 67, sec. 3, effective June 24, 2015. -- Amended 2009 Ky. Acts ch. 10, sec. 42, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 231, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 85, sec. 5, effective July 15, 1994. – Amended 1992 Ky. https://library.partnertax.ai/us-ky/stat/133.123 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 232, effective June 20, 2005. -- Created 1974 Ky. Acts ch. 326, sec. 14. https://library.partnertax.ai/us-ky/stat/133.125 Effective:March 21, 2017 History:Amended 2017 Ky. Acts ch. 81, sec. 4, effective March 21, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 233, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 449, sec. 7, effective April 13, 1992. -- Amended 1988 Ky. Acts ch. 303, sec. 12, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 317, sec. 6, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 384, sec. 265, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1); and ch. 32 https://library.partnertax.ai/us-ky/stat/133.130 Effective: April 23, 2012 History: Amended 2012 Ky. Acts ch. 161, sec. 10, effective April 23, 2012. -- Amended 2005 Ky. Acts ch. 85, sec. 234, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 263, sec. 7, effective July 14, 1992. -- Amended 1978 Ky. Acts ch. 384, sec. 266, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 147, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, e ffective October https://library.partnertax.ai/us-ky/stat/133.140 History: Repealed 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114i-15. https://library.partnertax.ai/us-ky/stat/133.150 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 235, effective June 20, 2005. -- Amended 1964 Ky. Acts ch. 141, sec. 16. -- Amended 1942 Ky. Acts ch. 131, secs. 23 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114i-16, 4114i-18. https://library.partnertax.ai/us-ky/stat/133.160 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 236, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 340, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 384, sec. 267, effective June 1 7, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1968 Ky. Acts ch. 179, sec. 3. -- Amended 1964 Ky. Acts ch. 141, sec. 17. -- Amended 1946 Ky. Acts ch. 233, sec. 3. -- Amended 1942 Ky. Acts c https://library.partnertax.ai/us-ky/stat/133.170 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 66, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 73, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 237, effective June 20 , 2005. -- Amended 1992 Ky. Acts ch. 449, sec. 8, effective April 13, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 341, effective July 13, 1990. -- Amended 1968 Ky. Acts ch. 179, sec. 4. -- Amended 1964 Ky. Acts ch. 141, sec. 18. -- Recodified 1942 Ky https://library.partnertax.ai/us-ky/stat/133.180 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 43, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 238, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 342, effective July 13, 1990. -- Amended 1974 Ky. Acts ch. 326, sec. 9. -- Amended 1964 Ky. Acts ch. 141, sec. 19. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 38. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 9. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, https://library.partnertax.ai/us-ky/stat/133.181 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 239, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 384, sec. 268, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 10. -- Amended 1964 Ky. Acts ch. 141, sec. 20. -- Created 1946 Ky. Acts ch. 56, sec. 1. https://library.partnertax.ai/us-ky/stat/133.185 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 240, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 343, effective July 13, 1990. -- Amended 1984 Ky. Acts ch. 54, sec. 9, effective January 1, 1985. -- Amended 1978 Ky. Acts ch. 384, sec. 269, effective June 17, 1978. -- Amended 1964 Ky. Acts ch. 141, sec. 21. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 10. -- Created 1942 Ky. Acts ch. 131, secs. 26 and 32. https://library.partnertax.ai/us-ky/stat/133.200 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 241, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4260d-1, 4260d-2. https://library.partnertax.ai/us-ky/stat/133.210 History: Repealed 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 14. -- Amended 1944 Ky. Acts ch. 168, sec. 1. -- Amended 1942 Ky. Acts ch. 131, secs. 22 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114i-14. https://library.partnertax.ai/us-ky/stat/133.215 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 67, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 74, effective June 29, 2017. -- Amended 1974 Ky. Acts ch. 326, sec. 11. -- Amended 1964 Ky. Acts ch. 141, sec. 22. -- Created 1942 Ky. Acts ch. 131, sec. 20. https://library.partnertax.ai/us-ky/stat/133.220 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 44, effective January 1, 2010. -- Amended 2008 Ky. Acts ch. 143, sec. 2, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 242, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 209, sec. 2, effective March 30, 1998. -- Amended 1990 Ky. Acts ch. 27, sec. 3, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 384, sec. 270, effective June 17, 1978. -- Amended 1964 Ky. Acts ch. 141, sec. 23. -- Amended 1962 https://library.partnertax.ai/us-ky/stat/133.225 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 3, effective April 15, 2020. -- Amended 2005 Ky. Acts ch. 85, sec. 243, effective June 20, 2005. -- Created 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 11, effective February 13, 1979. https://library.partnertax.ai/us-ky/stat/133.230 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 244, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 338, sec. 15, effective July 14, 1992. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 12. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4239b. https://library.partnertax.ai/us-ky/stat/133.240 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 245, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 346, sec. 169, effective July 15, 2002. -- Amended 1988 Ky. Acts ch. 113, sec. 9, effective December 31, 1988. -- Amended 1984 Ky. Acts ch. 54, sec. 6, effective January 1, 1985. -- Amended 1982 Ky. Acts ch. 264, sec. 15, effective July 15, 1982. -- Amended 1978 Ky. Acts ch. 84, sec. 24, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1). -- Am https://library.partnertax.ai/us-ky/stat/133.250 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, s ec. 45, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 246, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 418, sec. 7, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 317, sec. 9, effective July 15, 1980. -- Created 1979 (1s t Extra. Sess.) Ky. Acts ch. 25, sec. 10, effective February 13, 1979. https://library.partnertax.ai/us-ky/stat/133.990 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 247, effective June 20, 2005. -- Amended 1944 Ky. Acts ch. 3, sec. 1. -- Amended 1942 Ky. Acts ch. 131, secs. 17 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 384, 4114i-14, 4118, 4122, 4122a, 4123, 4128. Legislative Research Commission Note (12/31/97). "County board of assessment appeals" was substituted for "board of supervisors" in subsection (1) of this statute in accor https://library.partnertax.ai/us-ky/stat/134.010 Effective: April 23, 2012 History: Amended 2012 Ky. Acts ch. 161, sec. 1, effective April 23, 2012. -- Amended 2010 Ky. Acts ch. 75, sec. 1, effective April 7, 2010. -- Amended 2009 Ky. Acts ch. 10, sec. 1, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 248, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 357, sec. 1, effective July 14, 2000. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4022, 4114h-1, 4149b-1. https://library.partnertax.ai/us-ky/stat/134.015 Effective: January 1, 2010 History: Created 2009 Ky. Acts ch. 10, sec. 2, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.020 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 249, e ffective June 20, 2005. -- Amended 1998 Ky. Acts ch. 209, sec. 3, effective March 30, 1998. -- Amended 1990 Ky. Acts ch. 27, sec. 4, effective July 13, 1990. -- Amended 1976 Ky. Acts ch. 36, sec. 1. -- Amended 1962 Ky. Acts ch. 29, sec. 5. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 24. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 15. -- Recodified 1942 Ky. Acts https://library.partnertax.ai/us-ky/stat/134.030 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4148-1, 4148-2. https://library.partnertax.ai/us-ky/stat/134.035 History : Repealed 1950 Ky. Acts ch. 176, sec. 1. -- Created 1942 Ky. Acts ch. 170, sec. 1. https://library.partnertax.ai/us-ky/stat/134.036 History: Repealed 1950 Ky. Acts ch. 176, sec. 1. -- Created 1942 Ky. Acts ch. 170, sec. 2. https://library.partnertax.ai/us-ky/stat/134.037 2026-05-17 https://library.partnertax.ai/us-ky/stat/134.040 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 250, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h - 8. https://library.partnertax.ai/us-ky/stat/134.050 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 251, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4114h - 11, 4114h-14. https://library.partnertax.ai/us-ky/stat/134.060 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 168, sec. 77, effective January 1, 2006. -- Amended 1990 Ky. Acts ch. 27, sec. 5, effective July 13, 1990. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 25, effective June 16, 1960. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 16. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4023. https://library.partnertax.ai/us-ky/stat/134.070 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Repealed in part 1942 Ky. Acts ch. 131, sec. 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4034, 4035. https://library.partnertax.ai/us-ky/stat/134.080 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4032, 4033. https://library.partnertax.ai/us-ky/stat/134.090 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, fro m Ky. Stat. sec. 4168a. https://library.partnertax.ai/us-ky/stat/134.100 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2006 Ky. Acts ch. 255, sec. 16, effective January 1, 2007. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4168b, 4168k. https://library.partnertax.ai/us-ky/stat/134.110 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4168f, 4168g. https://library.partnertax.ai/us-ky/stat/134.119 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 116, sec. 19, effective June 29, 2021. -- Amended 2010 Ky. Acts ch. 75, sec. 2, effective July 15, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 3, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.120 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4168h, 4168j. https://library.partnertax.ai/us-ky/stat/134.121 Effective: April 7, 2010 History: Amended 2010 Ky. Acts ch. 75, sec. 3, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 5, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.122 Effective: April 23, 2012 History: Amended 2012 Ky. Acts ch. 161, sec. 2, effective April 23, 2012. -- Amended 2010 Ky. Acts ch. 75, sec. 4, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 6, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.125 Effective: April 7, 2010 History: Amended 2010 Ky. Acts ch . 75, sec. 5, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 7, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.126 Effective: April 23, 2012 History: Amended 2012 Ky. Acts ch. 161, sec. 11, effective April 23, 2012. -- Amended 2010 Ky. Acts ch. 75, sec. 15, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 8, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.127 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 148, sec. 4, effective July 14, 2022. -- Amended 2012 Ky. Acts ch. 161, sec. 3, e ffective April 23, 2012. -- Amended 2010 Ky. Acts ch. 75, sec. 6, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 9, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.128 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 56, sec. 2, effective June 27, 2025. -- Amended 2016 Ky. Acts ch. 127, sec. 11, effective July 15, 2016. -- Amended 2012 Ky. Acts ch. 161, sec. 4, effective April 23, 2012. -- Amended 2010 Ky. Acts ch. 75, sec . 7, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 10, effective January 1, 2010. Legislative Research Commission Note (4/23/2012). The internal numbering of subsection (2)(a) of this statute has been modified by https://library.partnertax.ai/us-ky/stat/134.129 Effective: April 23, 2012 History: Amended 2012 Ky. Acts ch. 161, sec. 5, effective April 23, 2012. -- Created 2009 Ky. Acts ch. 10, sec. 11, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.130 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4168c, 4168d, 4168e, 4168i. https://library.partnertax.ai/us-ky/stat/134.131 Effective: April 23, 2012 History: Created 2012 Ky. Acts ch. 161, sec. 14, effective April 23, 2012. https://library.partnertax.ai/us-ky/stat/134.140 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 19, effective January 1, 2010. -- Amended 2002 Ky. Acts ch. 346, sec. 170, effective July 15, 2002. -- Amended 1982 Ky. Acts ch. 57, sec. 2, March 9, 1982. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4067, 4114h-2, 4129. https://library.partnertax.ai/us-ky/stat/134.145 History: Repealed 1980 Ky. Acts ch. 240, sec. 7, effective July 1 5, 1980. -- Created 1978 Ky. Acts ch. 371, sec. 2, effective January 1, 1981. https://library.partnertax.ai/us-ky/stat/134.146 History: Repealed 1980 Ky. Acts ch. 240, sec. 7, effective July 15, 1980. -- Created 1978 Ky. Acts ch. 371, sec. 8, effective January 1, 1981. https://library.partnertax.ai/us-ky/stat/134.147 History: Repealed 1980 Ky. Acts ch. 240, sec. 7, effective July 15, 1980. -- Created 1978 Ky. Acts ch. 371, sec. 9, effective January 1, 1981. https://library.partnertax.ai/us-ky/stat/134.148 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2006 Ky. Acts ch. 252, Pt. XXVIII, sec. 15, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 252, effective June 20, 2005. -- Amended 1982 Ky. Acts ch. 264, sec. 5, effective July 15, 1982. -- Created 1980 Ky. Acts ch. 240, sec. 2, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/134.150 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 253, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4260c. https://library.partnertax.ai/us-ky/stat/134.160 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 20, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 254, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4137, 4138, 4139, 4140. https://library.partnertax.ai/us-ky/stat/134.170 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 1982 Ky. Acts ch. 57, sec. 3, effective March 9, 1982 . -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4140, 4145, 4239a, 4239b. https://library.partnertax.ai/us-ky/stat/134.180 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4142. https://library.partnertax.ai/us-ky/stat/134.190 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 255, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 391, sec. 3, July 14, 1992. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4148a. https://library.partnertax.ai/us-ky/stat/134.191 Effective: January 1, 2010 History: Created 2009 Ky. Acts ch. 10, sec. 21, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.192 Effective: January 1, 2022 History: Amended 2021 Ky. Acts ch. 37, sec. 2, effective January 1, 2022. -- Created 2009 Ky. Acts ch. 10, sec. 22, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.193 Effective: January 1, 2022 History: Created 2021 Ky. Acts ch. 37, sec. 1, effective January 1, 2022. https://library.partnertax.ai/us-ky/stat/134.200 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 1978 Ky. Acts ch. 384, sec. 272, effective June 17, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4037, 4141. https://library.partnertax.ai/us-ky/stat/134.210 History: Repealed 1950, Ky. Acts ch. 92, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4135. https://library.partnertax.ai/us-ky/stat/134.215 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 23, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 256, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 71, sec. 7, effective July 15, 2002. -- Amended 1992 Ky. Acts ch. 220, sec. 10, effective Jan uary 1, 1994. -- Amended 1978 Ky. Acts ch. 384, sec. 273, effective June 17, 1978. -- Amended 1966 Ky. Acts ch. 239, sec. 136. -- Amended 1952 Ky. Acts ch. 220, sec. 1. -- Created 1950 Ky. Acts ch. 92, sec. https://library.partnertax.ai/us-ky/stat/134.220 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 1978 Ky. Acts ch. 384, sec. 274, effective June 17, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4136. https://library.partnertax.ai/us-ky/stat/134.230 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 24, effective January 1, 2010. -- Amended 1994 Ky. Acts ch. 9, sec. 2, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 27, sec. 6, effective July 13, 1990; and ch. 183, sec. 1, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 112, sec. 1, effective July 15, 1982. -- Amended 1978 Ky. Acts ch. 384, sec. 275, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978 https://library.partnertax.ai/us-ky/stat/134.240 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 257, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4133. https://library.partnertax.ai/us-ky/stat/134.250 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 1996 Ky. Acts ch. 86, sec. 4, effective July 15, 1996. -- Amended 1978 Ky. Acts ch. 384, sec. 276, effect ive June 17, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1884. https://library.partnertax.ai/us-ky/stat/134.260 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4134. https://library.partnertax.ai/us-ky/stat/134.270 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 258, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec . 344, effective July 13, 1990. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4134. https://library.partnertax.ai/us-ky/stat/134.280 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 259, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 384, sec. 277, effective June 17, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4131, 4132. https://library.partnertax.ai/us-ky/stat/134.290 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 260, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 254, sec. 20, effe ctive July 15, 1996. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 345, effective July 13, 1990. -- Amended 1984 Ky. Acts ch. 3, sec. 1, effective January 1, 1984. -- Amended 1982 Ky. Acts ch. 264, sec. 6, effective January 1, 1984. -- Amended 1966 Ky. Acts ch. 223, sec. 1. -- Amended 1962 Ky https://library.partnertax.ai/us-ky/stat/134.295 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Created 1976 Ky. Acts ch. 93, sec. 18, effective January 1, 1977. https://library.partnertax.ai/us-ky/stat/134.300 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 346, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 384, sec. 278, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 26. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 932, 4147. https://library.partnertax.ai/us-ky/stat/134.310 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 261, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 71, sec. 8, effective July 15, 2002. -- Amended 1998 Ky. Acts ch. 209, sec. 4, effective March 30, 1998. -- Amended 19 92 Ky. Acts ch. 220, sec. 11, effective January 1, 1994. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 347, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 8, sec. 1, effective July 15, 1 https://library.partnertax.ai/us-ky/stat/134.320 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 262, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V , sec. 348, effective July 13, 1990. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 149, effective January 2, 1978. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 27. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4143. https://library.partnertax.ai/us-ky/stat/134.325 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 263, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 209, sec. 5, effective March 30, 1998. -- Amended 1990 Ky. Acts ch. 183, sec. 2, effective July 13, 1990. -- Amended 1952 Ky. Acts ch. 220, sec. 1, effective June 19, 1952. -- Created 1942 Ky. Acts ch. 131, sec. 27. https://library.partnertax.ai/us-ky/stat/134.330 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 264, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 209, sec. 6, effective March 30, 1998. -- Amended 1990 Ky. Acts ch. 183, sec. 3, effective July 13, 1990. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4130. https://library.partnertax.ai/us-ky/stat/134.340 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 265, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 400, sec. 2, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 150, effective January 2, 1978; and ch. 17, sec. 37, effective January 1, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4151-3, 4151-4. https://library.partnertax.ai/us-ky/stat/134.350 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4167. https://library.partnertax.ai/us-ky/stat/134.360 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 266, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 209, sec. 7, effective March 30, 1998. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4251, https://library.partnertax.ai/us-ky/stat/134.370 History: Repealed 1994 Ky. Acts ch. 73, sec. 4, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 183, sec. 4, effective July 13 ,1990. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4239f. https://library.partnertax.ai/us-ky/stat/134.382 History: Repealed 1998 Ky. Acts ch. 209, sec. 20, effective March 30, 1998. -- Created 1990 Ky. Acts ch. 411, sec. 8, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/134.385 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 268, effective June 20, 2005. -- Created 1990 Ky. Acts ch. 411, sec. 9, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/134.390 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 269, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 27, sec. 8, effective July 13, 1990. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 17. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4149b-6. https://library.partnertax.ai/us-ky/stat/134.410 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 271, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4267. https://library.partnertax.ai/us-ky/stat/134.415 History: Repealed 1962 Ky. Acts ch. 29, sec. 8, effective February 17, 1962. -- Created 1960 Ky. Acts ch. 186, Art. I, sec. 28. https://library.partnertax.ai/us-ky/stat/134.420 Effective: January 1, 2015 History: Amended 2014 Ky. Acts ch. 92, sec. 217, effective January 1, 2015. -- Amended 2009 Ky. Acts ch. 10, sec. 18, effective January 1, 2010. -- Amended 2007 Ky. Acts ch. 14, sec. 2, effective June 26, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 272, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 104, sec. 3, effective July 13, 2004. -- Amended 1998 Ky. Acts ch. 209, sec. 9, effective March 30, 1998. -- Amended 1996 Ky. Acts ch. 344, sec. 9, effective July 15 https://library.partnertax.ai/us-ky/stat/134.421 Effective: January 1, 2010 History: Created 2009 Ky. Acts ch. 10, sec. 17, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.430 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 273, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 209, sec. 10, effective March 30, 1998. -- Amended 1994 Ky. Acts ch. 65, sec. 4, effective July 15, 1994. -- Amended 1952 Ky. Acts ch. 220, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat . secs. 4149b-2, 4149b-3, 4166. https://library.partnertax.ai/us-ky/stat/134.440 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 1998 Ky. Acts ch. 209, sec. 11, effective March 30, 1998. -- Amended 1990 Ky. Acts ch. 27, sec. 9, effe ctive July 13, 1990. -- Amended 1966 Ky. Acts ch. 239, sec. 138. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4149b-3. https://library.partnertax.ai/us-ky/stat/134.450 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010; and amended 2009 Ky. Acts ch. 10, sec. 4, effective March 17, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 274, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 248, sec. 1, effective April 8, 2002. -- Amended 2000 Ky. Acts ch. 357, sec. 2, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 209, sec. 12, effective March 30, 1998. -- Amended 1992 Ky. Act s ch. 391, sec. 4, effective July 14, 1992. -- Amended 1990 K https://library.partnertax.ai/us-ky/stat/134.452 Effective:June 29, 2017 History:Amended 2017 Ky. Acts ch. 177, sec. 4, effective June 29, 2017. -- Amended 2014 Ky. Acts ch. 71, sec. 6, effective July 15, 2014. -- Amended 2013 Ky. Acts ch. 103, sec. 4, effective June 25, 2013. -- Amended 2012 Ky. Acts ch. 161, sec. 13, effective April 23, 2012. -- Amended 2009 Ky. Acts ch. 10, sec. 14, effective January 1, 2010. -- Created 2007 Ky. Acts ch. 14, sec. 1, effective June 26, 2007. Legislative Research Commission Note (4/23/2012). The internal numb https://library.partnertax.ai/us-ky/stat/134.460 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2007 Ky. Acts ch. 14, sec. 3, effective June 26, 2007. -- Amended 2004 Ky. Acts ch. 104, sec. 5, effective July 13, 2004. -- Amended 2000 Ky. Acts ch. 357, sec. 3, effective July 14, 2000. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4149b-10. https://library.partnertax.ai/us-ky/stat/134.470 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 1998 Ky. Acts ch. 209, sec. 13, effective March 30, 1998. -- Amended 1990 Ky. Acts ch. 27, sec. 10, effective July 13, 1990. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4149b-5. https://library.partnertax.ai/us-ky/stat/134.480 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effec tive January 1, 2010; and amended 2009 Ky. Acts ch. 10, sec. 70, effective March 17, 2009. -- Amended 2007 Ky. Acts ch. 14, sec. 4, effective June 26, 2007. -- Amended 2006 Ky. Acts ch. 255, sec. 17, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 275, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 357, sec. 4, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 209, sec. 14, effective March 30, 1998. -- Recodified https://library.partnertax.ai/us-ky/stat/134.485 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 1978 Ky. Acts ch. 384, sec. 280, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 151, effective January 1, 1978. -- Created 1942 Ky. Acts ch. 131, sec. 28. https://library.partnertax.ai/us-ky/stat/134.490 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 212, sec. 65, effective July 14, 2022. -- Amended 2012 Ky. Acts ch. 161, sec. 6, effective April 23, 2012. -- Amended 2010 Ky. Acts ch. 75, sec. 8, effective April 7, 2010. -- Amended 2009 Ky. Acts ch. 10, sec. 15, effective January 1, 2010. -- Amended 2007 Ky. Acts ch. 14, sec. 5, effective June 26, 2007. -- Amended 1998 Ky. Acts ch. 209, sec. 15, effective March 30, 1998. -- Amended 1994 Ky. Acts ch. 65, sec. 5, effective July 15, 199 https://library.partnertax.ai/us-ky/stat/134.500 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2007 Ky. Acts ch. 14, sec. 6, effective June 26, 2007. -- Amended 2005 Ky. Acts ch. 51, sec. 1, effective June 20, 2005; and ch. 85, sec. 276, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 104, secs. 4 and 6, effective July 13, 2004. - - Amended 2002 Ky. Acts ch. 248, sec. 2, effective April 8, 2002. -- Amended 2000 Ky. Acts ch. 155, sec. 1, effective July 14, 2000; ch. 281, sec. 1, effective July 14, https://library.partnertax.ai/us-ky/stat/134.504 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 212, sec. 66, effective July 14, 2022. -- Amended 2016 Ky. Acts ch. 127, sec. 12, effective July 15, 2016. -- Amended 2012 Ky. Acts ch. 161, sec. 7, effective April 23, 2012. -- Amended 2010 K y. Acts ch. 75, sec. 9, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 12, effective January 1, 2010. Legislative Research Commission Note (4/7/2010). 2010 Ky. Acts ch. 75, sec. 7, subparagraphs 1., 2., and 3. of subsection (2)(c), https://library.partnertax.ai/us-ky/stat/134.505 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 277, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 384, sec. 281, effective June 17, 1978. -- Created 1942 Ky. Acts ch. 131, sec. 30. https://library.partnertax.ai/us-ky/stat/134.530 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4031, 4036, 407 3, 4074, 4075, 4154, 4156, 4157, 4159, 4160, 4161. https://library.partnertax.ai/us-ky/stat/134.540 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 279, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 400, sec. 5, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 17, sec. 40, effective January 1, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4154-1. https://library.partnertax.ai/us-ky/stat/134.545 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 13, effective Jan uary 1, 2010. -- Created 1978 Ky. Acts ch. 400, sec. 7, effective June 17, 1978. https://library.partnertax.ai/us-ky/stat/134.546 Effective: April 7, 2010 History: Amended 2010 Ky. Acts ch. 75, sec. 10, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 16, effective January 1, 2010. https://library.partnertax.ai/us-ky/stat/134.547 Effective: January 1, 2010 History: Amended and renumbered, 2009 Ky. Acts ch. 10, sec. 25, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 267, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 346, sec. 171, effective July 15, 2002. -- Amended 1998 Ky. Acts ch. 209, sec. 8, e ffective March 30, 1998. -- Amended 1996 Ky. Acts ch. 254, sec. 28, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 27, sec. 7, effective July 13, 1990; and ch. 411, sec. 7, effective July 13, 19 https://library.partnertax.ai/us-ky/stat/134.548 Effective: January 1, 2010 History: Amended and renumbered, 2009 Ky. Acts ch. 10, sec. 27, effective January 1, 2010. -- Created 1942 Ky. Acts ch. 131, secs. 29 and 32. Formerly codified as KRS 134.495. https://library.partnertax.ai/us-ky/stat/134.549 Effective: January 1, 2010 History: Amended and renumbered, 2009 Ky. Acts ch. 10, s ec. 28, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 278, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 27, sec. 13, effective July 13, 1990. -- Amended 1966 Ky. Acts ch. 239, sec. 139. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4149b-9. Formerly codified as KRS 134.510. https://library.partnertax.ai/us-ky/stat/134.550 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942 , from Ky. Stat. sec. 4154-2. https://library.partnertax.ai/us-ky/stat/134.551 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 68, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 75, effective June 29, 2017. -- Amended 2012 Ky. Acts ch. 161, sec. 8, effective April 23, 2012. -- Amended 2010 Ky. Acts ch. 75, sec. 11, effective April 7, 2010. -- Amended and renumbered as KRS 134.551, 2009 Ky. Acts ch. 10, sec. 29, effective January 1, 2010. -- Amended 1982 Ky. Acts ch. 452, sec. 8, effective July 1, 1982. -- Recodified 1942 Ky. Acts ch. 2 https://library.partnertax.ai/us-ky/stat/134.552 Effective: January 1, 2010 History: Amended and renumbered, 2009 Ky. Acts ch. 10, sec. 26, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 270, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 507, sec. 20, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 450, sec. 65, effective July 1, 1983. -- Amended 1978 Ky. Acts ch. 400, sec. 3, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 17, sec. 38, effective January 1, 1978. -- Recodified 1942 Ky. A https://library.partnertax.ai/us-ky/stat/134.560 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4154-3. https://library.partnertax.ai/us-ky/stat/134.570 History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4030. https://library.partnertax.ai/us-ky/stat/134.580 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 69, effective June 29, 2021. -- Amended 2019 Ky. Acts ch. 196, sec. 2, effective June 27, 2019. -- Amended 2017 Ky. Acts ch. 74, sec. 76, effective June 29, 2017. -- Repealed and reenacted 2009 Ky. Acts ch. 86, sec. 10, effective March 24, 2009. -- Amended 2008 Ky. Acts ch. 132, sec. 11, effective April 24, 2008. -- Amended 2007 Ky. Acts ch. 22, sec. 1, effective March 19, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 280, effec https://library.partnertax.ai/us-ky/stat/134.590 Effective:June 29, 2017 History:Amended 2017 Ky. Acts ch. 74, sec. 77, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 112, sec. 2, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 346, sec. 172, effective July 15, 2002. -- Amended 1996 Ky. Acts ch. 344, sec. 2, effective July 15, 1996. -- Amended 1992 Ky. Acts ch. 391, sec. 5, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 177, sec. 2, effective July 13, 1990. -- Amended 1980 Ky. Acts ch. 270, sec. 1, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/134.800 Effective: March 30, 1998 History: Amended 1998 Ky. Acts ch. 209, sec. 17, effective March 30, 1998. -- Amended 1986 Ky. Acts ch. 431, sec. 1, effective July 15, 1986. -- Created 1982 Ky. Acts ch. 264, sec. 7, effective January 1, 1984. https://library.partnertax.ai/us-ky/stat/134.805 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 281, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 316, sec. 2, effective July 15, 2002. -- Amended 1996 Ky. Acts ch. 352, sec. 1, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 113, sec. 5, effective December 31, 1988. -- Amended 1984 Ky. Acts ch. 54, sec. 2, effective July 13, 1984. -- Created 1982 Ky. Acts ch. 264, sec. 8, effective January 1, 1984. Legislative Res earch Commission Note (7/15/2002). The amendm https://library.partnertax.ai/us-ky/stat/134.810 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 13, effective June 27, 2019. -- Amended 2013 Ky. Acts ch. 94, sec. 4, effective June 25, 2013. -- Amended 2006 Ky. Acts ch. 255, sec. 6, effective January 1, 2007; and ch. 255, sec. 18, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 168, sec. 78, effective January 1, 2006. -- Amended 2002 Ky. Acts ch. 316, sec. 3, effective July 15, 2002. -- Amended 1998 Ky. Acts ch. 168, sec. 1, effective July 15, 1998; and ch. 600, https://library.partnertax.ai/us-ky/stat/134.815 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 282, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 355, sec. 1, effective July 15, 1988. -- Amended 1984 Ky. Acts ch. 54, sec. 4, effective January 1, 1985. -- Created 1982 Ky. Acts ch. 264, sec. 10, effective January 1, 1984. Legislative Research Commission Note . A technical correction has been made in subsection (5) by the Reviser of Statutes pursuant to KRS 7.136. https://library.partnertax.ai/us-ky/stat/134.820 Effective: January 1, 1985 History: Amended 1984 Ky. Acts ch. 54, sec. 5, effective January 1, 1985. -- Created 1982 Ky. Acts ch. 264, sec. 11, effective January 1, 1984. https://library.partnertax.ai/us-ky/stat/134.825 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 283, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 1 12, sec. 1, effective July 13, 1990. -- Created 1988 Ky. Acts ch. 113, sec. 11, effective March 28, 1988. https://library.partnertax.ai/us-ky/stat/134.830 Effective: January 1, 1990 History: Created 1988 Ky. Acts ch. 163, sec. 2, effective January 1, 1990. https://library.partnertax.ai/us-ky/stat/134.990 Effective: April 7, 2010 History: Amended 2010 Ky. Acts ch. 75, sec. 12, effective April 7, 2010. -- Amended 2009 Ky. Acts ch. 10, sec. 30, effective January 1, 2010. -- Amended 2007 Ky. Acts ch. 14, sec. 7, e ffective June 26, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 284, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 209, sec. 18, effective March 30, 1998. -- Amended 1994 Ky. Acts ch. 73, sec. 3, effective July 15, 1994. -- Repealed and reenacted 199 0 Ky. Acts ch. 476, Pt. V, sec. 3 https://library.partnertax.ai/us-ky/stat/135.010 Effective: January 2, 1978 History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 152, effective January 2, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4184, 4185, 4187, 4188. https://library.partnertax.ai/us-ky/stat/135.020 Effective: January 2, 1978 History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 153, effective January 2, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4185, 4186, 4188, 4189. Legislative Research Commission Note (12/31/97). The phrase "of the notice" has been restored after the word "service" in subsectio n (1) of this statute. Although inadvertently omitted from the text of this subsection in 1976 (1st Extra. Sess.) Ky. Acts ch. 14 https://library.partnertax.ai/us-ky/stat/135.030 Effective: January 2, 1978 History: Amended 1976 (1st Extra. Sess.) Ky . Acts ch. 14, sec. 154, effective January 2, 1978. -- Amended 1976 Ky. Acts ch. 28, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4245. https://library.partnertax.ai/us-ky/stat/136.290 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 318, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 142, sec. 5, effective April 21, 2004. -- Amended 1990 Ky. Acts ch. 262, sec. 1, effective July 13, 1990. -- Amended 1972 Ky. Acts ch. 121, sec. 2. -- Amended 1970 Ky. Acts ch. 14, sec. 2. -- Amended 1966 Ky. Acts ch. 255, sec. 130. -- Amended 1960 Ky. Acts ch. 186, Art. 1, sec. 36. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 19. -- Recodified 1942 Ky. Acts https://library.partnertax.ai/us-ky/stat/136.291 Effective: June 27, 2019 History: Created 2019 Ky. Acts ch. 196, sec. 7, effective June 27, 2019. https://library.partnertax.ai/us-ky/stat/136.300 Effective: July 13, 1990 History: Amended 1990 Ky. Acts ch. 262, sec. 2, effective July 13, 1990. -- Amended 1972 Ky. Acts ch. 121, sec. 3. -- Amended 1970 Ky. Acts ch. 14, sec. 3. -- Amended 1966 Ky. Acts ch. 255, sec. 131. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4019a-7, 4019a-8. https://library.partnertax.ai/us-ky/stat/136.310 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 73, effective Apri l 14, 2018; and ch. 207, sec. 73, effective April 27, 2018. -- Amended 2015 Ky. Acts ch. 67, sec. 6, effective June 24, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 319, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 142, sec. 6, effective April 21, 2004. -- Amended 1990 Ky. Acts ch. 262, sec. 3, effective July 13, 1990. -- Amended 1986 Ky. Acts ch. 496, sec. 6, effective August 1, 1986. -- Amended 19 https://library.partnertax.ai/us-ky/stat/136.320 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 50, effective Janua ry 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 320, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 233, sec. 1, effective July 15, 1998. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 358, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 384, sec. 282, effective January 17, 1978. -- Amended 1976 Ky. Acts ch. 93, sec. 11, effective January 1, 1977. -- Amended 1972 Ky. Acts ch. 2 https://library.partnertax.ai/us-ky/stat/136.330 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 321, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 164, sec. 6, effective June 21, 2001. -- Amended 1998 Ky. Acts ch. 82, sec. 15, effective July 15, 1998; and ch. 233, sec. 2, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 5, sec. 9, effe ctive July 15, 1988. -- Amended 1986 Ky. Acts ch. 496, sec. 7, effective August 1, 1986. -- Amended 1984 Ky. Acts ch. 23, sec. 5, effective July 13, 1984. -- Amended 1966 Ky. A https://library.partnertax.ai/us-ky/stat/136.335 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 100, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 322, effective June 20, 2005. -- Created 1998 Ky. Acts ch. 233, sec. 3, effective July 15, 1998. https://library.partnertax.ai/us-ky/stat/136.340 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 323, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 164, sec. 7, effective June 21, 2001. -- Amended 1998 Ky. Acts ch. 82, sec. 16, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 5, sec. 10, effective July 15, 1988. -- Amended 1986 Ky. Acts ch. 496, sec. 8, effective August 1, 1986. -- Amended 1984 Ky. Acts ch. 23, sec. 3, effective July 13, 1984. -- Amended 1966 Ky. Acts ch. 187, Part IV , sec. 2. -- Amended 1950 https://library.partnertax.ai/us-ky/stat/136.350 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 324, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 164, sec. 8, effective June 21, 2001. -- Amended 1998 Ky. Acts ch. 82, sec. 17, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 5 , sec. 11, effective July 15, 1988. -- Amended 1984 Ky. Acts ch. 23, sec. 4, effective July 13, 1984. -- Amended 1966 Ky. Acts ch. 187, Part IV, sec. 3. -- Amended 1954 Ky. Acts ch. 224, sec. 1. -- Amended 1950 Ky. Acts ch. 126, sec. 2. https://library.partnertax.ai/us-ky/stat/136.360 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 325, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 384, sec. 26, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 210, sec. 1. -- Amended 1972 Ky. Acts ch. 203, sec. 9. -- Amended 1966 Ky. Acts ch. 187, Part IV, sec. 4. -- Amended 1954 Ky. Acts ch. 224, sec. 2. -- Amended 1942 Ky. Acts ch. 155, secs. 2 and 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 762b-5. https://library.partnertax.ai/us-ky/stat/136.370 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 326, effective June 20, 2005. -- Amended 1966 Ky. Acts ch. 187, Part IV, sec. 5. -- Amended 1954 Ky. Acts ch. 224, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 743m-11. https://library.partnertax.ai/us-ky/stat/136.372 Effective: July 14, 2022 History: Created 2022 Ky. Acts ch. 212, sec. 44, effective July 14, 2022. Legislative Research Commission Note (7/14/2022). In codification, a correction has been made to subsection (1) of this statute. 2022 House Bill 8, which created this statute, included a reference to KRS 342.445. However, it is clear that the reference to KRS 342.445 was erroneous, as that statute was repealed in 1988. Under the authority of KRS 7.136, the Reviser of Statutes has removed the refere https://library.partnertax.ai/us-ky/stat/136.373 History: Repealed 1966 Ky. Acts ch. 187, Part IV, sec. 16. -- Created 1964 Ky. Acts ch. 96, sec. 1. https://library.partnertax.ai/us-ky/stat/136.377 History:Repealed 2019 Ky. Acts ch. 151, sec. 80, effective June 27, 2019. -- Amended 1998 Ky. Acts ch. 233, sec. 4, effective July 15, 1998. -- Amended 1982 Ky. Acts ch. 452, sec. 10, effective July 1, 1982. -- Amended 1978 Ky. Acts ch. 233, sec. 18, effective June 17, 1978. -- Amended 1972 Ky. Acts ch. 203, sec. 10. -- Created 1964 Ky. Acts ch. 96, secs. 2 and 3. https://library.partnertax.ai/us-ky/stat/136.380 History: Repealed 1944 Ky. Acts ch. 173, sec. 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4237. https://library.partnertax.ai/us-ky/stat/136.381 Effective: July 13, 1984 History: Amended 1984 Ky. Acts ch. 113, sec. 1, effective July 13, 1984. -- Reenacted 1972 Ky. Acts ch. 203, sec. 11. -- Amended 1968 Ky. Acts ch. 152, sec. 108. -- Amended 1966 Ky. Acts ch. 187, Part IV, sec. 6. -- Created 1964 Ky. Acts ch. 96, sec. 4. https://library.partnertax.ai/us-ky/stat/136.390 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 327, effective June 20, 2005. -- Amended 1972 Ky. Acts ch. 203, sec. 12. -- Amended 1966 Ky. Acts ch. 187, Part IV, sec. 7. -- Amended 1958 Ky. Acts ch. 126, sec. 11. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 743s-10, 4236. https://library.partnertax.ai/us-ky/stat/136.392 Effective: July 15, 2020 History: Amended 2020 Ky. Acts ch. 67, sec. 17, effective July 15, 2020. -- Amended 2019 Ky. Acts ch. 140, sec. 1, effective June 27, 2019. -- Amended 2012 Ky. Acts ch. 80, sec. 1, effective July 12, 2012. -- Amended 2011 Ky. Acts ch. 48, sec. 3, effective June 8, 2011. -- Amended 2010 Ky. Acts ch. 24, sec. 101, effective July 15, 2010. -- Repealed and reenacted 2009 Ky. Acts ch. 86, sec. 1, effective March 24, 2009. -- Amended 2008 Ky. Acts ch. 132, sec. 1, effective Ap https://library.partnertax.ai/us-ky/stat/136.395 History: Amended 1972 Ky. Acts ch. 203, sec. 13. -- Created 1964 Ky. Acts ch. 183, sec. 1. https://library.partnertax.ai/us-ky/stat/136.400 History: Repealed 1984 Ky. Acts ch. 113, sec. 8, effective July 13, 1984. -- Amended 1972 Ky. Acts ch. 203, sec. 14. -- Amended 1966 Ky. Acts ch. 187, Part IV, sec. 8. -- Recodified 1942 Ky. Acts ch. 2 08, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 199a-15. https://library.partnertax.ai/us-ky/stat/136.410 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 329, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 24, sec. 45, effective July 13, 2004. -- Amended 1986 Ky. Acts ch. 496, sec. 9, effective August 1, 1986. -- Created 1974 Ky. Acts ch. 337, sec. 1. https://library.partnertax.ai/us-ky/stat/136.500 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 196, sec. 9, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 85, sec. 330, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 255, sec. 1, effective July 15, 2002. -- Amended 1998 Ky. Acts ch. 402, sec. 1, effective April 7, 1998. -- Created 1996 Ky. Acts ch. 254, sec. 2, effective July 15, 1996. Legislative Research Commission Note (6/27/2019). This statute was amended in 2019 Ky. Acts ch. 151, sec. 15 (HB 354) and ch. 196, se https://library.partnertax.ai/us-ky/stat/136.505 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 196, sec. 10, effective June 27, 2019. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 13, effective June 28, 2006. -- Created 1996 Ky. Acts ch. 254, sec. 3, effective July 15, 1996. Legislative Research Commission Note (6/27/2019). This statute was amended in 2019 Ky. Acts ch. 151, sec. 16 (HB 354) and ch. 196, sec. 10 (HB 458). Although HB 354 was enacted, 2019 Ky. Acts ch. 196, sec . 16 (HB 458) repealed certain sections of t https://library.partnertax.ai/us-ky/stat/136.506 Effective: June 27, 2019 History: Created 2019 Ky. Acts ch. 196, sec. 8, effective June 27, 2019. https://library.partnertax.ai/us-ky/stat/136.510 Effective: July 15, 1996 History: Created 1996 Ky. Acts ch. 254, sec. 4, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.515 Effective: April 7, 1998 History: Amended 1998 Ky. Acts ch. 402, sec. 2, effective April 7, 1998. -- Created 1996 Ky. Acts ch. 254, sec. 5, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.520 Effective: July 15, 1996 History: Created 1996 Ky. Acts ch. 254, sec. 6, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.525 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 331, effective June 20, 2005. -- Created 1996 Ky. Acts ch. 254, sec. 7, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.530 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 74, effective April 14, 2018; and ch. 207, sec. 74, effective April 27, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 332, effective June 20, 2005; and ch. 168, sec. 33, effective March 18, 2005. -- Created 1996 Ky. Acts ch. 254, sec. 8, effective July 15, 1996. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codifi https://library.partnertax.ai/us-ky/stat/136.535 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 333, effective June 20, 2005. -- Created 1996 Ky. Acts ch. 254, sec. 9, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.540 Effective: July 15, 1996 History: Created 1996 Ky. Acts ch. 254, sec. 10, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.545 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 334, effective June 20, 2005. -- Created 1996 Ky. Acts ch. 254, sec. 11, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.550 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 335, effective June 20, 2005. -- Created 1996 Ky. Acts ch. 254, sec. 12, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.555 Effective: June 24, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 7, effective June 24, 2015. -- Created 1996 Ky. Acts ch. 254, sec. 13, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.560 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 336, effective June 20, 2005. -- Created 1996 Ky. Acts ch. 254, sec. 14, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.565 Effective: July 15, 1996 History: Created 1996 Ky. Acts ch. 254, sec. 15, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.570 Effective: July 15, 1996 History: Created 1996 Ky. Acts ch. 254, sec. 16, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.575 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 196, sec. 11, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 85, sec. 337, effective June 20, 2005. -- Created 1996 Ky. Acts ch. 254, sec. 17, effective July 15, 1996. https://library.partnertax.ai/us-ky/stat/136.600 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 88, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.602 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 17, effective June 27, 2019. -- Amended 2013 Ky. Acts ch. 40, sec. 83, effective March 21, 2013. -- Amended 2009 Ky. Acts ch. 99, sec. 1, effective July 1, 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 13, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 3, effective March 6, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 89, effective January 1, 2006. Legislative Research Commission Note (6/27/2019). Section 82 of 20 https://library.partnertax.ai/us-ky/stat/136.604 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 90, effective January 1, 2006 https://library.partnertax.ai/us-ky/stat/136.605 Effective: July 1, 2007 History: Created 2007 Ky. Acts ch. 141, sec. 15, effective July 1, 2007. https://library.partnertax.ai/us-ky/stat/136.606 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 91, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.608 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 92, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.610 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 93, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.612 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 94, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.614 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 95, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.616 Effective: January 1, 2015 History: Amended 2014 Ky. Acts ch. 92, sec. 219, effective January 1, 2015. -- Amended 2007 Ky. Acts ch. 141, sec. 14, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 4, effective March 6, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 96, effective January 1, 2006. Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26, provides that this section applies retroactively to January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.617 Effective: March 6, 2006 History: Created 2006 Ky. Acts ch. 6, sec. 2, effective March 6, 2006. Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26, provides that this section applies retroactively to January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.618 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 97, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.620 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 147, sec. 5, effective July 15, 2010. -- Amended 2007 Ky. Acts ch. 141, sec. 16, effective July 1, 2007. -- Created 2005 Ky. Acts ch. 168, sec. 98, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser o f Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reor https://library.partnertax.ai/us-ky/stat/136.622 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 99, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory referenc es to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.624 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 100, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.626 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 101, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 in struct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.628 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 102, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to c orrect statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.630 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 103, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.632 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 104, effective January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct t he Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.634 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 105, effective January 1, 2006. Legislative Research Commission Note (1/1//2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch . Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.636 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 106, effective January 1, 2006. Legislative Research Commission Note (1/01/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.638 Effective: July 12, 2006 History: Amended 2006 Ky. Acts ch. 149, sec. 198, effective July 12, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 107, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.640 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 108, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.642 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 109, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.644 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 110, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.646 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 111, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.648 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 112, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.650 Effective: March 6, 2006 History: Amended 2006 Ky. Acts ch. 6, sec. 5, effective March 6, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 113, effective January 1, 2006. Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 27, provides that this section applies retroactively to December 1, 2005. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98. 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies an https://library.partnertax.ai/us-ky/stat/136.652 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 114, effective January 1, 2006. 2024-2026 Budget Reference. See State/Executive Branch Budget, 2024 Ky. Acts ch. 175, Pt. I, F, 7, (1) at 1846. Legislative Research Commission Note (1/01/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the e https://library.partnertax.ai/us-ky/stat/136.654 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 115, effective January 1, 2006. Legislative Research Commission Note (1/01/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.656 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 116, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.658 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 71, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 79, effective June 29, 2017. -- Amended 2010 Ky. Acts ch. 117, sec. 71, effective July 15, 2010. -- Amended 2007 Ky. Acts ch. 47, sec. 65, effective June 26, 2007. -- Created 2005 Ky. Acts ch. 168, sec. 117, effective January 1, 2006. https://library.partnertax.ai/us-ky/stat/136.660 Effective: January 1, 2006 History: Created 2005 Ky. Acts ch. 168, sec. 118, effective January 1, 2006. Legislative Research Commission Note (1/01/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/136.0701 History:Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Created 2005 Ky. Acts ch. 168, sec. 1, effective December 31, 2005. https://library.partnertax.ai/us-ky/stat/136.0704 History:Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 296, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 18, sec. 4, effective July 13, 2004; and ch. 105, sec. 14, effective July 13, 2004. -- Created 2000 Ky. Acts ch. 547, sec. 1, effective July 14, 2000. https://library.partnertax.ai/us-ky/stat/136.980 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 338, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 403, sec. 4, effective July 14, 1992. -- Amended 1984 Ky. Acts ch. 113, sec. 2, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 452, sec. 11, effective July 1, 1982. -- Amended 1972 Ky. Acts ch. 203, sec. 15 . -- Created 1966 Ky. Acts ch. 187, Part IV, sec. 14. Legislative Research Commission Note . This section was amended by 1984 Acts Chapter 111, § 75, and 1984 https://library.partnertax.ai/us-ky/stat/136.985 Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 403, sec. 5, effecti ve July 14, 1992. -- Amended 1984 Ky. Acts ch. 113, sec. 3, effective July 13, 1984. -- Reenacted 1972 Ky. Acts ch. 203, sec. 16. -- Created 1966 Ky. Acts ch. 187, Part IV, sec. 15. Legislative Research Commission Note . This section was amended by 1984 Ac ts Chapter 111, § 76, and 1984 Acts Chapter 113, § 3, which conflict and cannot be compiled together. Pursuant to KRS 7.136, the amendment in Chapter 113, § 3, th https://library.partnertax.ai/us-ky/stat/136.990 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 18, effective June 27, 2019. -- Amended 2010 Ky. Acts ch. 24, sec. 102, effective July 15, 2010. -- Amended 2006 Ky. Acts ch. 6, sec. 6, effective March 6, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 339, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 338, sec. 20, effective July 14, 1992; and ch. 403, sec. 6, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 163, sec. 6, effective July 13, 1990; and repealed and re https://library.partnertax.ai/us-ky/stat/136.1801 Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 52, sec. 1, eff ective June 25, 2009. -- Created 2006 Ky. Acts ch. 169, sec. 1, effective January 1, 2008. https://library.partnertax.ai/us-ky/stat/136.1802 Effective: January 1, 2008 History: Created 2006 Ky. Acts ch. 169, sec. 2, effective January 1, 2008. https://library.partnertax.ai/us-ky/stat/136.1803 Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 52, sec. 2, effective June 25, 2009. -- Created 2006 Ky. Acts ch. 169, sec. 3, effective January 1, 2008. https://library.partnertax.ai/us-ky/stat/136.1804 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 111, effective April 14, 2018; and ch. 207, sec. 111, effective April 27, 2018 . -- Amended 2009 Ky. Acts ch. 10, sec. 48, effective January 1, 2010; and ch. 52, sec. 3, effective June 25, 2009. -- Created 2006 Ky. Acts ch. 169, sec. 4, effective January 1, 2008. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been cod https://library.partnertax.ai/us-ky/stat/136.1805 Effective: January 1, 2008 History: Created 2006 Ky. Acts ch. 169, sec. 5, effective January 1, 2008. https://library.partnertax.ai/us-ky/stat/136.1806 Effective: January 1, 2008 History: Created 2006 Ky. Acts ch. 169, sec. 6, effective January 1, 2008. https://library.partnertax.ai/us-ky/stat/136.1873 Effective: January 1, 2007 History: Amended 2006 Ky. Acts ch. 252, Pt. XV, sec. 3, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 314, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 391, sec. 6, effective July 14, 1992. -- Created 1990 Ky. Acts ch. 437, sec. 1, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/136.1875 Effective: January 1, 2007 History: Amended 2006 Ky. Acts ch. 252, Pt. XV, sec. 4, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 315, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 391, sec. 7, effectiv e July 14, 1992. -- Created 1990 Ky. Acts ch. 437, sec. 2, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/136.1877 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 112, effective April 14, 2018; and ch. 207, sec. 112, effective April 27, 2018. -- Amended 2015 Ky. Acts ch. 67, sec. 5, effective June 24, 2015. -- Amended 2009 Ky. Acts ch. 10, sec. 49, effective January 1, 2010. -- Amended 2006 Ky. Acts ch. 252, Pt. XV, sec. 5, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 316, effective June 20, 2005; and ch. 106, sec. 5, effective June 20, 2005. -- Amended 1998 Ky. Act https://library.partnertax.ai/us-ky/stat/137.010 History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Amended 1968 Ky. Acts ch. 152, sec. 109. -- Amended 1964 Ky. Acts ch. 174, sec. 1. -- Amended 1956 Ky. Acts ch. 159, sec. 1. -- Amended 1950 Ky. Acts ch. 68, secs. 1 and 12; and ch. 76, sec. 1. -- Amended 1948 Ky. Acts ch. 110, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a - 10, 4224c-2. https://library.partnertax.ai/us-ky/stat/137.020 History: Repealed 1964 Ky. Acts ch. 174, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4224c-4, 4224c-6, 4224c-11. https://library.partnertax.ai/us-ky/stat/137.030 History: Repealed 1964 Ky. Acts ch. 174, sec. 1. -- Amended 1960 Ky. Acts ch. 5, Art. IV, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224c-10. https://library.partnertax.ai/us-ky/stat/137.040 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Amended 1956 Ky. Acts ch. 159, sec. 2. -- Amended 1952 Ky. Acts ch. 156, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-10. https://library.partnertax.ai/us-ky/stat/137.050 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Amended 1960 Ky. Acts ch. 5, Art. IV, sec. 3. -- Amended 1956 Ky. Acts ch. 159, sec. 3. -- Amended 1950 Ky. Acts ch. 76, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-10. https://library.partnertax.ai/us-ky/stat/137.060 History: Repealed 1960 Ky. Acts ch. 5, Art. IV, sec. 1. -- Amended 1956 Ky. Acts ch. 159, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-10. https://library.partnertax.ai/us-ky/stat/137.070 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-5. https://library.partnertax.ai/us-ky/stat/137.080 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-3, 4224a-4. https://library.partnertax.ai/us-ky/stat/137.090 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4224a-2, 4224a-7, 4224a-8. https://library.partnertax.ai/us-ky/stat/137.100 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4224a-7, 4224a-8. https://library.partnertax.ai/us-ky/stat/137.110 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-6. https://library.partnertax.ai/us-ky/stat/137.115 Effective: June 29, 2023 History: Amended 2023 Ky. Acts ch. 189, sec. 2, effective June 29, 2023. -- Amended 2006 Ky. Acts ch. 255, sec. 36, effective January 1, 2007. -- Amended 1980 Ky. Acts ch. 188, sec. 104, effect ive July 15, 1980. -- Amended 1962 Ky. Acts ch. 198, sec. 1. -- Created 1960 Ky. Acts ch. 5, Art. IV, sec. 4. https://library.partnertax.ai/us-ky/stat/137.120 Effective: June 1, 1980 History: Amended 1980 Ky. Acts ch. 392, sec. 17, effective June 1, 1980. -- Amended 1948 Ky. Acts ch. 82, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effe ctive October 1, 1942, from Ky. Stat. secs. 4223c-1, 4223c-3. https://library.partnertax.ai/us-ky/stat/137.130 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 340, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4223c-4, 4223c-5, 4223c-8. https://library.partnertax.ai/us-ky/stat/137.132 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 103, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 123, sec. 15, effective June 20, 2005. -- Created 1998 Ky. Acts ch. 359, sec. 1, effective July 15, 1998. https://library.partnertax.ai/us-ky/stat/137.140 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 341, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4223c-7. https://library.partnertax.ai/us-ky/stat/137.150 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 342, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4223c-2. https://library.partnertax.ai/us-ky/stat/137.160 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 72, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 80, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 343, effective June 20, 2005. -- Amended 1964 Ky. Acts ch. 141, sec. 24. -- Recodified 1942 Ky . Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4223c-6. https://library.partnertax.ai/us-ky/stat/137.170 Effective: July 1, 2024 History: Amended 2024 Ky. Acts ch. 171, sec. 42, effective J uly 1, 2024. -- Amended 2010 Ky. Acts ch. 24, sec. 104, effective July 15, 2010. -- Amended 2004 Ky. Acts ch. 191, sec. 46, effective July 13, 2004. -- Amended 1994 Ky. Acts ch. 65, sec. 6, effective July 15, 1994; and ch. 272, sec. 1, effective July 15, 1 994. – Amended 1992 Ky. Acts ch. 109, sec. 4, effective March 30, 1992. -- Amended 1984 Ky. Acts ch. 240, sec. 1, effective July 13, 1984. -- Amended 1958 Ky. https://library.partnertax.ai/us-ky/stat/137.180 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 344, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 65, sec. 7, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 338, sec. 3, effective August 1, 1992; and ch. 403, sec. 7, effective August 1, 1992. -- Amended 1986 Ky. Acts ch. 496, s ec. 11, effective August 1, 1986. -- Amended 1958, Ky. Acts ch. 33, secs. 3, 4, and 5, effective June 19, 1958. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, f https://library.partnertax.ai/us-ky/stat/137.190 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 124, sec. 7, effective July 14, 2022. -- Amended 1992 Ky. Acts ch. 109, sec. 5, effective March 30, 1992. -- Amended 1948 Ky. Acts ch. 35, sec. 7. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4223b-12. https://library.partnertax.ai/us-ky/stat/137.200 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4202a-25, 4202a-28. https://library.partnertax.ai/us-ky/stat/137.210 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4202a-27. https://library.partnertax.ai/us-ky/stat/137.220 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4202a-26. https://library.partnertax.ai/us-ky/stat/137.230 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4202a-32, 4202a-33. https://library.partnertax.ai/us-ky/stat/137.240 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4202a-29. https://library.partnertax.ai/us-ky/stat/137.250 History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4202a-30, 4202a-33. https://library.partnertax.ai/us-ky/stat/137.260 History: Repealed 1950 Ky. Acts ch. 68, sec. 12, effective March 15 , 1950. -- Created 1948 Ky. Acts ch. 110, sec. 3, effective July 1,1948. https://library.partnertax.ai/us-ky/stat/137.270 History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 4, effective July 1,1948. https://library.partnertax.ai/us-ky/stat/137.280 History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, secs. 5 and 6, effective July 1,1948. https://library.partnertax.ai/us-ky/stat/137.290 History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 7, effective July 1,1948. https://library.partnertax.ai/us-ky/stat/137.300 History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 9, effective July 1,1948. https://library.partnertax.ai/us-ky/stat/137.310 History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 8, effective July 1,1948. https://library.partnertax.ai/us-ky/stat/137.320 History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 2, effective July 1,1948. https://library.partnertax.ai/us-ky/stat/137.330 History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 9A, effective July 1,1948. https://library.partnertax.ai/us-ky/stat/137.340 History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 3. https://library.partnertax.ai/us-ky/stat/137.350 History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Amended 1986 Ky. Acts ch. 496, sec. 12, effective August 1, 1986. -- Created 1950 Ky. Acts ch. 68, sec. 4. https://library.partnertax.ai/us-ky/stat/137.360 History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 5. https://library.partnertax.ai/us-ky/stat/137.370 History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 6. https://library.partnertax.ai/us-ky/stat/137.380 History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Amended 1982 Ky. Acts ch. 452, sec. 13, effective July 1, 1982. -- Created 1950 Ky. Acts ch. 68, sec. 7. https://library.partnertax.ai/us-ky/stat/137.390 History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 2. https://library.partnertax.ai/us-ky/stat/137.400 History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 10. https://library.partnertax.ai/us-ky/stat/137.410 Effective: June 30, 1994 History: Amended 1994 Ky. Acts ch. 13, sec. 1, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 8. https://library.partnertax.ai/us-ky/stat/138.345 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 372, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 98, sec. 9, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 285, sec. 18, effective August 1, 1988. -- Created 1946 Ky. Acts ch. 10, sec. 3. History for former KRS 138.345: Renumbered as KRS 138.341. https://library.partnertax.ai/us-ky/stat/138.346 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 373, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 19, effective August 1, 1988. --Created 1946 Ky. Acts ch. 10, sec. 4. History for former KRS 138.346: Renumbered as KRS 138.342. https://library.partnertax.ai/us-ky/stat/138.347 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 374, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 20, effective August 1, 1988. -- Created 1946 Ky. Acts ch. 10, sec. 5. https://library.partnertax.ai/us-ky/stat/138.348 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 375, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 315, sec. 1, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 98, sec. 10, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 285, sec. 21, effective August 1, 1988. -- Created 1946 Ky. Acts ch. 10, sec. 6. https://library.partnertax.ai/us-ky/stat/138.349 Effective: March 25, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 18, effective March 25, 2015. -- Amended 1988 Ky. Acts ch. 285, sec. 22, effective August 1, 1988. -- Created 1946 Ky. Acts ch. 10, sec. 7. https://library.partnertax.ai/us-ky/stat/138.351 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 376, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 98, sec. 2, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 98, sec. 11, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 285, sec. 2 3, effective August 1, 1988. -- Created 1946 Ky. Acts ch. 10, sec. 8. https://library.partnertax.ai/us-ky/stat/138.352 History: Repealed 1964 Ky. Acts ch. 141, sec. 39. -- Created 1946 Ky. Acts ch. 10, sec. 9. https://library.partnertax.ai/us-ky/stat/138.353 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 377, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 65, sec. 12, effective July 15, 1994. -- Amended 1988 Ky. Acts ch. 285, sec. 24, effective August 1, 1988. -- Amended 1980 Ky. Act s ch. 114, sec. 19, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 315, sec. 13. -- Created 1946 Ky. Acts ch. 10, sec. 10. https://library.partnertax.ai/us-ky/stat/138.354 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 77, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 8 5, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 378, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 25, effective August 1, 1988. -- Amended 1964 Ky. Acts ch. 141, sec. 28. -- Created 1946 Ky. Acts ch. 10, sec. 11. Legislative Research Commission Note (9/17/2021). 2021 Ky. Acts ch. 185 reorganized part of the Public Protecti https://library.partnertax.ai/us-ky/stat/138.355 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 78, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 86, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 379, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 26, effective August 1, 1988. -- Amended 1964 Ky. Acts ch. 141, sec. 29. -- Created 1946 Ky. Acts ch. 10, sec. 12. https://library.partnertax.ai/us-ky/stat/138.356 History: Repealed 1950 Ky. Acts ch. 25, sec. 1. -- Amended 1948 Ky. Acts ch. 94, sec. 5. -- Created 1946 Ky. Acts ch. 10, sec. 13. https://library.partnertax.ai/us-ky/stat/138.357 History: Repealed 1968 Ky. Acts ch. 152, sec. 168. -- Created 1946 Ky. Acts ch. 10, sec. 14. https://library.partnertax.ai/us-ky/stat/138.358 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 207, sec. 160, effective April 27, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 380, effecti ve June 20, 2005. -- Amended 2002 Ky. Acts ch. 33, sec. 2, effective July 15, 2002. -- Amended 2000 Ky. Acts ch. 397, sec. 2, effective July 14, 2000. -- Amended 1994 Ky. Acts ch. 3, sec. 1, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 98, sec. 12 , effective July 13, 1990. -- Created 1988 Ky. Acts ch. 285, sec. 28, effective August 1, https://library.partnertax.ai/us-ky/stat/138.359 History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281h-1. Formerly codified as KRS 138.350. https://library.partnertax.ai/us-ky/stat/138.360 History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Amended 1948 Ky. Acts ch. 98, sec. 1, effective April 1, 1948. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281h-2. https://library.partnertax.ai/us-ky/stat/138.370 History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281h-11. https://library.partnertax.ai/us-ky/stat/138.380 History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281h-10. https://library.partnertax.ai/us-ky/stat/138.390 History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Amended 1950 Ky. Acts ch. 24, sec. 4, effective June 15, 1950. -- Amended 1948 Ky. Acts ch. 98, sec. 2, effective April 1, 1948. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281h-6. https://library.partnertax.ai/us-ky/stat/138.400 History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Amended 1950 Ky. Acts ch. 24, sec. 5, effective June 15, 1950. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281h-8, 4281h-9. https://library.partnertax.ai/us-ky/stat/138.410 History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281h-15. https://library.partnertax.ai/us-ky/stat/138.420 History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281h-4. https://library.partnertax.ai/us-ky/stat/138.430 History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281h-5. https://library.partnertax.ai/us-ky/stat/138.440 History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281h-7, 4281h-16. https://library.partnertax.ai/us-ky/stat/138.445 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 381, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 65, sec. 13, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 98, sec. 13, effective January 1, 1991. -- Amended 1988 Ky. Acts ch. 285, sec. 27, effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 496, sec. 17, effective August 1, 1986. -- Created 1960 Ky. Acts ch. 214, secs. 1 and 3, effective June 16, 1960. https://library.partnertax.ai/us-ky/stat/138.446 Effective: June 24, 2015 History: Amended 2015 Ky. Acts ch. 19, sec. 36, effective June 24, 2015. -- Amended 2005 Ky. Ac ts ch. 85, sec. 382, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 274, sec. 12, effective July 15, 2002. -- Amended 1994 Ky. Acts ch. 65, sec. 14, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 98, sec. 14, effective January 1, 1991. -- Amended 1986 Ky. Acts ch. 496, sec. 20, effective August 1, 1986. -- Amended 1984 Ky. Acts ch. 411, sec. 2, effective July 13, https://library.partnertax.ai/us-ky/stat/138.447 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 383, effective June 20, 2005. -- Created 2002 Ky. Acts ch. 267, sec. 5, effective July 15, 2002. https://library.partnertax.ai/us-ky/stat/138.448 Effective: July 12, 2006 History: Amended 2006 Ky . Acts ch. 149, sec. 200, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 384, effective June 20, 2005. -- Created 2002 Ky. Acts ch. 366, sec. 15, effective January 1, 2003. Legislative Research Commission Note (1/1/2003). The provisions of subsection (2) of this statute created in 2002 Ky. Acts ch. 366, sec. 15, "apply retroactively to July 15, 1994." 2002 Ky. Acts ch. 366, sec. 19. https://library.partnertax.ai/us-ky/stat/138.450 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 49, effective March 24, 2023. -- Amended 2020 Ky. Acts ch. 91, sec. 5, effective April 15, 2020. -- Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 111, effective September 1, 2009. -- Amended 2006 Ky. Acts ch. 6, sec. 8, effective March 6, 2006; ch. 251, sec. 3, effective July 12, 2006; and ch. 252, Pt. XXXV, sec. 1, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 385, effective June 20, 2005. -- Amended https://library.partnertax.ai/us-ky/stat/138.455 History: Created 1968 Ky. Acts ch. 40, Part III, sec. 5. https://library.partnertax.ai/us-ky/stat/138.460 Effective: June 24, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 9, effective June 24, 2015. -- Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 113, effective September 1, 2009. -- Amended 2006 Ky. Ac ts ch. 6, sec. 9, effective March 6, 2006; ch. 251, sec. 4, effective July 12, 2006; and ch. 252, Pt. XXXV, sec. 2, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 386, effective June 20, 2005; and ch. 173, Pt. XIV, sec. 1, effective March 20, 2005. -- Amended 1998 Ky. Act https://library.partnertax.ai/us-ky/stat/138.462 Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 153, sec. 14, effective January 1, 2023; and ch. 212, sec. 12, effective January 1, 2023. -- Created 1986 Ky. Acts ch. 431, s ec. 3, effective January 1, 1987. Legislative Research Commission Note (1/1/2023). This statute was amended by 2022 Ky. Acts chs. 153 and 212, which do not appear to be in conflict and have been codified together. Legislative Research Commission Note . Acts 1986, ch. 431, § 15 read: "Such administrative expense https://library.partnertax.ai/us-ky/stat/138.463 Effective:July 1, 2021 History:Amended 2021 Ky. Acts ch. 156, sec. 5, effective July 1, 2021. -- Amended 2015 Ky. Acts ch. 19, sec. 37, effective June 24, 2015. -- Amended 1998 Ky. Acts ch. 166, sec. 4, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 55, sec. 1, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 466, sec. 5, effective July 13, 1990; and ch. 476, Pt. VII B, sec. 627, effective July 1, 1990. -- Amended 1988 Ky. Acts ch. 113, sec. 1, effective July 15, 1988. -- Amended 198 https://library.partnertax.ai/us-ky/stat/138.464 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 147, sec. 8, effective July 1 5, 2010. -- Amended 2006 Ky. Acts ch. 251, Pt. XIV, sec. 2, effective January 1, 2007; ch. 252, Pt. XXXV, sec. 4, effective January 1, 2007; ch. 251, sec. 6, effective July 12, 2006; and ch. 6, sec. 10, effective March 6, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 388, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 187, sec. 2, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 387, sec. 4, effec https://library.partnertax.ai/us-ky/stat/138.465 Effective: March 6, 2006 History: Amended 2006 Ky. Acts ch. 6, sec. 11, effective March 6, 2006. -- Amended 1994 Ky. Acts ch. 51, sec. 3, effective July 15, 1994. -- Amended 1976 Ky. Acts ch. 133, sec. 2. -- Created 1968 Ky. Acts ch. 40, Pt. III, sec. 4. Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 29, provides that this section applies retroactively to July 1, 2005. https://library.partnertax.ai/us-ky/stat/138.470 Effective:July 1, 2021 History:Amended 2021 Ky. Acts ch. 156, sec. 6, effective July 1, 2021. -- Amended 2015 Ky. Acts ch. 88, sec. 1, effective June 24, 2015. -- Amended 2014 Ky. Acts ch. 83, sec. 4, effective July 15, 2014. -- Amended 2011 Ky. Acts ch. 53, sec. 1, effective August 1, 2011. -- Amended 2006 Ky. Acts ch. 6, sec. 12, effective March 6, 2006. -- Amended 2005 Ky. Acts ch. 173, Pt. XIX, sec. 1, effective August 1, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 39, effective October 1, https://library.partnertax.ai/us-ky/stat/138.472 Effective: August 1, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 28, effective August 1, 2024. -- Amended 20 23 Ky. Acts ch. 92, sec. 4, effective March 24, 2023. -- Created 2022 Ky. Acts ch. 212, sec. 11, effective January 1, 2023. Legislative Research Commission Note (3/24/2023). 2023 Ky. Acts ch. 92, sec. 55, provides that the amendments to this statute in that Act apply retroactively to January 1, 2023, except that any penalty imposed under subsection (11) of this statute and any inter https://library.partnertax.ai/us-ky/stat/138.475 Effective: January 1, 2025 History: Amended 2024 Ky. Acts ch. 166, sec. 2 0, effective January 1, 2025. -- Amended 2023 Ky. Acts ch. 92, sec. 5, effective January 1, 2024. -- Created 2022 Ky. Acts ch. 212, sec. 32, effective January 1, 2024. https://library.partnertax.ai/us-ky/stat/138.477 Effective: April 17, 2024 History: Amended 2024 Ky. Acts ch. 200, sec. 1, effective April 17, 2024. -- Created 2022 Ky. Acts ch. 212, sec. 29, effective January 1, 2024. Legislative Research Commission Note (4/17/2024). 2024 Ky. Acts ch. 200, sec. 5, provides that the amendments to this statute are retroactive to January 1, 2024. Legislative Research Commission Note (1/1/2024). This statute was c reated by 2022 House Bill 8, which was subsequently amended by 2022 House Bill 659 prior to the sect https://library.partnertax.ai/us-ky/stat/138.480 History: Repealed 2022 Ky. Acts ch. 124, sec. 26, effective July 14, 2022. -- Amended 2010 Ky. Acts ch. 24, sec. 105, effective July 15, 2010. -- Amended 2004 Ky. Acts ch. 191, sec. 47, effective July 13, 2004. -- Amended 1994 Ky. Acts ch. 272, sec. 3, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 109, sec. 6, effective March 30, 1992 -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4223b-8. https://library.partnertax.ai/us-ky/stat/138.490 History: Repealed 2022 Ky. Acts ch. 124, sec. 26, effective July 14, 2022. -- Amended 2005 Ky. Acts ch. 85, sec. 389, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 403, sec. 12, effective July 14, 1992. -- Amended 1986 Ky. Acts ch. 496, sec. 19, effective August 1, 1986. -- Amended 1982 Ky. Acts ch. 452, sec. 16, effective July 1, 1982. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4223b-9, 4223b-11. https://library.partnertax.ai/us-ky/stat/138.500 History: Repealed 2006 Ky. Acts ch. 251, sec. 94, effective July 12, 2006. -- Amended 1988 Ky. Acts ch. 285, sec. 31, effective August 1, 1988. -- Amended 1958 Ky. Acts ch. 126, sec. 13, effective June 19, 1958. -- Amended 1948 Ky. Acts ch. 99, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281e-13, 4281f-18, 4281g-15, 4281h-14, 4281i-7. https://library.partnertax.ai/us-ky/stat/138.502 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 390, effective June 20, 2005 . -- Amended 2002 Ky. Acts ch. 267, sec. 2, effective July 15, 2002. -- Created 2000 Ky. Acts ch. 397, sec. 3, effective July 14, 2000. https://library.partnertax.ai/us-ky/stat/138.510 Effective: March 27, 2025 History: Amended 2025 Ky. Acts ch. 124, sec. 33, effective March 27, 2025. -- Amended 2024 Ky. Acts ch. 166, sec. 5, effective July 15, 2024; and ch. 171, sec 43, effective July 1, 2024. -- Amended 2022 Ky. Acts ch. 124, sec. 4, effective July 14, 2022. -- Amended 2018 Ky. Acts ch. 12, sec. 1, effective July 14, 2018. -- Amended 2015 Ky Acts ch. 4, sec. 1, effective March 17, 2015; and ch. 47, sec. 5, effective June 24, 2015. -- Amended 2014 Ky. Acts ch. 102, sec. 7, ef https://library.partnertax.ai/us-ky/stat/138.511 Effective: July 1, 2024 History: Amended 2024 Ky. Acts ch. 171, sec. 44, effective July 1, 2024. -- Amended 2014 Ky. Acts ch. 102, sec. 6, effective April 10, 2014. -- Amended 2010 Ky. Acts ch. 24, sec. 107, effective July 15, 2010. -- Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 106, effective June 26, 2009. Legislative Research Commission Note (4/10/2014). 2014 Ky. Acts ch . 102, sec. 39 provides that the amendments to this statute made in 2014 Ky. Acts ch. 102, sec. 6, shall apply ret https://library.partnertax.ai/us-ky/stat/138.512 History: Repealed 1958 Ky. Acts ch. 26, sec. 1. -- Created 1956 Ky. Acts ch. 13, sec. 2. https://library.partnertax.ai/us-ky/stat/138.513 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 123, sec. 35, effective July 15 2024; ch. 166, sec. 9, effective July 15, 2024; and ch. 171, sec. 45, effective July 1, 2024. -- Amended 2022 Ky. Acts ch. 124, sec. 5, effective July 14, 2022. -- Created 2014 Ky. Acts ch. 102, sec. 8, effective July 15, 2014. Legislative Research Commission Note (7/15/2024). This statute was amended by 2024 Ky. Acts chs. 123, 166, and 171, which do not appear to be in conflict and have been codified tog https://library.partnertax.ai/us-ky/stat/138.520 History: Repealed 1954 Ky. Acts ch. 76, sec. 3, effective July 1, 1954. -- Created 1948 Ky. Acts ch. 35, sec. 2. https://library.partnertax.ai/us-ky/stat/138.530 Effective: July 1, 2024 History: Amended 2024 Ky. Acts ch. 171, sec. 46, effective July 1, 2024. -- Amended 2014 Ky. Acts ch. 102, sec. 9, effective April 10, 2014. -- Amended 2010 Ky. Acts ch. 24, sec. 108, effective July 15, 2010. -- Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 108, effective June 26, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 391, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 191, sec. 49, effective July 13, 2004. -- Amended 1998 Ky. Acts ch. 237, sec. 2, eff https://library.partnertax.ai/us-ky/stat/138.540 Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 403, sec. 13, effective July 14, 1992. -- Amended 1982 Ky. Acts ch. 452, sec. 17, effective July 1, 1982. -- Created 1948 Ky. Acts ch. 35, sec. 4. https://library.partnertax.ai/us-ky/stat/138.550 Effective: July 1, 2024 History: Amended 2024 Ky. Acts ch. 171, sec. 47, effective July 1, 2024. -- Amended 2014 Ky. Acts ch. 102, sec. 10, ef fective July 15, 2014. -- Amended 2010 Ky. Acts ch. 24, sec. 109, effective July 15, 2010. -- Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 109, effective June 26, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 392, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 191, sec. 50, effective July 13, 2004. -- Created 1948 Ky. Acts ch. 35, sec. 5. https://library.partnertax.ai/us-ky/stat/138.552 Effective: July 1, 2024 History: Amended 2024 Ky. Acts ch. 171, sec. 48, effective July 1, 2024. -- Created 2023 Ky. Acts ch. 147, sec. 14, effective June 29, 2023. https://library.partnertax.ai/us-ky/stat/138.553 History: Repealed 1964 Ky. Acts ch. 170, sec. 26. -- Created 1962 Ky. Acts ch. 126, sec. 1. https://library.partnertax.ai/us-ky/stat/138.556 History: Repealed 1964 Ky. Acts ch. 170, sec. 26. -- Created 1962 Ky. Acts ch. 126, sec. 2. https://library.partnertax.ai/us-ky/stat/138.560 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1962 Ky. Acts ch. 203, sec. 5. -- Amended 1960 Ky. Acts ch. 176, sec. 1. - - Amended 1958 Ky. Acts ch. 70, sec. 1. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 1. -- Created 1952 Ky. Acts ch. 191, sec. 1. https://library.partnertax.ai/us-ky/stat/138.565 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 15, effective July 1, 1986. -- Amended 1980 Ky. Acts ch. 218, sec. 4, effective July 1, 1980, -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 6, sec. 2. -- Amended 1972 Ky. Acts ch. 61, sec. 5. -- Amended 1962 Ky. Acts ch. 203, sec. 6. -- Amended 1960 Ky. Acts ch. 186, Art. IV, sec. 4. -- Amended 1958 Ky. Acts ch. 70, sec. 2. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 2. https://library.partnertax.ai/us-ky/stat/138.570 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1984 Ky. Acts ch. 113, sec. 4, effective July 13, 1984. -- Amended 1958 Ky. Acts ch. 70, sec. 3, effective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 3. -- Created 1952 Ky. Acts ch. 191, sec. 3. https://library.partnertax.ai/us-ky/stat/138.575 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1958 Ky. Acts ch. 70, sec. 4, e ffective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 4. -- Created 1952 Ky. Acts ch. 191, sec. 4. https://library.partnertax.ai/us-ky/stat/138.580 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1958 Ky. Acts ch. 70, sec. 5, effective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 5. -- Created 1952 Ky. Acts ch. 191, sec. 5. https://library.partnertax.ai/us-ky/stat/138.585 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1958 Ky. Acts ch. 70, sec. 6, effective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 6. -- Created 1952 Ky. Acts ch. 191, sec. 6. https://library.partnertax.ai/us-ky/stat/138.590 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1972 Ky. Acts ch. 61, sec. 6. -- Amended 1958 Ky. Acts ch. 70, sec. 7, effective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 7. -- Created 1952 Ky. Acts ch. 191, sec. 7. https://library.partnertax.ai/us-ky/stat/138.591 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1974 Ky. Acts ch. 304, sec. 32. -- Created 1972 Ky. Acts ch. 61, sec. 20. https://library.partnertax.ai/us-ky/stat/138.595 History: Repealed 1962 Ky. Acts ch. 203, sec. 7. -- Amended 1958 Ky. Acts ch. 70, sec. 8. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 8. -- Created 1952 Ky. Acts ch. 191, sec. 8. https://library.partnertax.ai/us-ky/stat/138.600 History: Repealed 1958 Ky. Acts ch. 70, sec. 31. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 1. -- Created 1952 Ky. Acts ch. 191, sec. 9. https://library.partnertax.ai/us-ky/stat/138.605 History: Repealed 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 29. -- Created 1952 Ky. Acts ch. 191, sec. 10. https://library.partnertax.ai/us-ky/stat/137.990 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 345, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 13, sec. 2, effective June 30, 1994. – Amended 1992 Ky. Acts ch. 403, sec. 9, effective July 14, 1992. -- Amended 1986 Ky. Acts ch. 496, sec. 13, effective August 1, 1986. -- Amended 1966 Ky. Acts ch. 255, sec. 134. -- Amended 1962 Ky. Acts ch. 92, sec. 10; and ch. 198, sec. 2. -- Amended 1952 Ky. Acts ch. 195, sec. 1. -- Amended 1950 Ky. Acts ch. 68, secs. 9 and 12. -- https://library.partnertax.ai/us-ky/stat/138.010 History: Repealed 1958 Ky. Acts ch. 23, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-1. https://library.partnertax.ai/us-ky/stat/138.020 History: Repealed 1958 Ky. Acts ch. 23, sec. 1. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 10, sec. 1. -- Amended 1954 Ky. Acts ch. 146, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-2, 4281f-4, 4281f-17. https://library.partnertax.ai/us-ky/stat/138.030 History: Repealed 1958 Ky. Acts ch. 23, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-3. https://library.partnertax.ai/us-ky/stat/138.040 History: Repealed 1958 Ky. Acts ch. 23, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-4. https://library.partnertax.ai/us-ky/stat/138.045 History: Repealed 1958 Ky. Acts ch. 23, sec. 1. -- Created 1956 Ky. Acts ch. 160, sec. 1, effective May 18, 1956. https://library.partnertax.ai/us-ky/stat/138.050 History: Repealed 1958 Ky. Acts ch. 23, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-9, 4281f-10, 4281f-11. https://library.partnertax.ai/us-ky/stat/138.060 History: Repealed 1958 Ky. Acts ch. 23, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-11, 4281f-12, 4281f-13. https://library.partnertax.ai/us-ky/stat/138.070 History: Repealed 1958 Ky. Acts ch. 23, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-15, 4281f-16. https://library.partnertax.ai/us-ky/stat/138.080 History: Repealed 1958 Ky. Acts ch. 23, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-14. https://library.partnertax.ai/us-ky/stat/138.090 History: Repealed 1952 Ky. Acts ch. 196, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-23. https://library.partnertax.ai/us-ky/stat/138.100 History: Repealed 1952 Ky. Acts ch. 196, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-24; 4281f-25. https://library.partnertax.ai/us-ky/stat/138.110 History: Repealed 1952 Ky. Acts ch. 196, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-26. https://library.partnertax.ai/us-ky/stat/138.120 History: Repealed 1952 Ky. Acts ch. 196, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-29. https://library.partnertax.ai/us-ky/stat/138.130 Effective: August 1, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 50, effective August 1, 2020. -- Repealed and reenacted 2018 Ky. A cts ch. 171, sec. 24, effective April 14, 2018; and ch. 207, sec. 24, effective April 27, 2018. -- Amended 2016 Ky. Acts ch. 14, sec. 1, effective August 1, 2016. -- Amended 2013 Ky. Acts ch. 97, sec. 1, effective August 1, 2013. - - Amended 2007 Ky. Acts c h. 84, sec. 1, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 7, effective June 1, 2006; ch https://library.partnertax.ai/us-ky/stat/138.132 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 73, effective June 29, 2021. -- Amended 2020 Ky. Acts ch. 91, sec. 51, effective August 1, 2020. -- Amended 2018 Ky. Acts ch. 171, sec. 25, effective April 14, 2018; and ch. 207, sec. 25, effective April 27, 2018. -- Amended 2017 Ky. Acts ch. 74, sec. 81, effective June 29, 2017. -- Created 2013 Ky. Acts ch. 97, sec. 5, effective January 1, 2014. https://library.partnertax.ai/us-ky/stat/138.135 Effective: August 1, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 52, effective August 1, 2020. -- Amended 2018 Ky. Acts ch. 171, sec. 26, effective April 14, 2018; and ch. 207, sec. 26, effective April 27, 2018. -- Created 2013 Ky. Acts ch. 97, sec. 4, effective July 1, 2013. https://library.partnertax.ai/us-ky/stat/138.140 Effective:July 1, 2021 History:Amended 2021 Ky. Acts ch. 156, sec. 3, effective July 1, 2021. -- Amended 2020 Ky. Acts ch. 91, sec. 53, effective August 1, 2020. -- Amended 2018 Ky. Acts ch. 171, sec. 27, effective April 14, 2018; and ch. 207, sec. 27, effective April 27, 2018. -- Amended 2016 Ky. Acts ch. 14, sec. 2, effective August 1, 2016. -- Amended 2013 Ky. Acts ch. 97, sec. 2, effective August 1, 2013. -- Amended 2009 Ky. Acts ch. 2, sec. 1, effective February 13, 2009. -- Amended 2006 Ky https://library.partnertax.ai/us-ky/stat/138.143 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 28, effective Ap ril 14, 2018; and ch. 207, sec. 28, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 2, sec. 2, effective February 13, 2009. -- Created 2005 Ky. Acts ch. 168, sec. 82, effective May 31, 2005; and ch. 173, Part XXV, sec. 2, effective March 20, 2005. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have https://library.partnertax.ai/us-ky/stat/138.145 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Created 1954 Ky. Acts ch. 77, sec. 3. https://library.partnertax.ai/us-ky/stat/138.146 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 238, sec. 1, effective July 14, 2022. -- Amended 2021 Ky. Acts ch. 156, sec. 4, effective July 1, 2021; and ch. 203, sec. 11, effective June 29, 2021. -- Amended 2020 Ky. Acts ch. 91, sec. 39, effective August 1, 2020. - - Amended 2018 Ky. Acts ch. 171, sec. 29, effective April 14, 2018; and ch. 207, sec. 29, effective April 27, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 347, effective June 20, 2005; ch. 168, sec. 83, effective June 1, https://library.partnertax.ai/us-ky/stat/138.150 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Amended 1954 Ky. Acts ch. 77, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281e-5, 4281e-10. https://library.partnertax.ai/us-ky/stat/138.155 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 30, effective April 14, 2018; and ch. 207, sec. 30, effective April 27, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 348, effective June 20, 2005. -- Created 1962 Ky. Acts ch. 92, sec. 6. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together. https://library.partnertax.ai/us-ky/stat/138.160 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Amended 1942 Ky. Acts ch. 159, secs. 1 and 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281e-6. https://library.partnertax.ai/us-ky/stat/138.165 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 74, effective June 29, 2021. -- Amended 2018 Ky. Acts ch. 171, sec. 31, effective April 14, 2018; and ch. 207, sec. 31, effective April 27, 2018. -- Amended 2017 Ky. Acts ch. 74, sec. 82, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 349, effective June 20, 2005; and ch. 168, sec. 84, effective June 1, 2005. -- Amended 1966 Ky. Acts ch. 239, sec. 140. -- Amended 1964 Ky. Acts ch. 141, sec. 25. -- Created 1962 https://library.partnertax.ai/us-ky/stat/138.170 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281e-8. https://library.partnertax.ai/us-ky/stat/138.175 History: Created 1962 Ky. Acts ch. 92, sec. 8. https://library.partnertax.ai/us-ky/stat/138.180 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281e-7. https://library.partnertax.ai/us-ky/stat/138.183 Effective: August 1, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 54, effective August 1, 2020. -- Amended 2018 Ky. Acts ch. 171, sec. 32, effective April 14, 2018; and ch. 207, sec. 32, effective April 27, 2018. -- Amended 2006 Ky. Acts ch. 149, sec. 199, effective July 12, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 86, effective June 1, 2005. https://library.partnertax.ai/us-ky/stat/138.185 Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 403, sec. 10, effective July 14, 1992. -- Amended 1982 Ky. Acts ch. 452, sec. 14, effective July 1, 1982. -- Amended 1978 Ky. Acts ch. 233, sec. 20, effective June 17, 1978. -- Created 1962 Ky. Acts ch. 92, sec. 7(11). https://library.partnertax.ai/us-ky/stat/138.190 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281e-12. https://library.partnertax.ai/us-ky/stat/138.195 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 75, effective June 29, 2021. -- Amended 2020 Ky. Acts ch. 91, sec. 55, effective August 1, 2020. -- Amended 2018 Ky. Acts ch. 171, sec. 33, effective April 14, 2018; and ch. 207, sec. 33, effective April 27, 2018. -- Amended 2017 Ky. Acts ch. 74, s ec. 83, effective June 29, 2017. -- Amended 2015 Ky. Acts ch. 55, sec. 16, effective July 1, 2015. -- Amended 2013 Ky. Acts ch. 97, sec. 3, effective August 1, 2013. -- Repealed and https://library.partnertax.ai/us-ky/stat/138.197 Effective: August 1, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 56, effective August 1, 20 20. -- Created 2013 Ky. Acts ch. 97, sec. 6, effective August 1, 2013. https://library.partnertax.ai/us-ky/stat/138.200 History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281e-15. https://library.partnertax.ai/us-ky/stat/138.205 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 351, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 6 5, sec. 8, effective July 15, 1994. -- Amended 1972 Ky. Acts ch. 274, sec. 146. -- Created 1962 Ky. Acts ch. 92, sec. 7, subsecs. 7 to 10, 12. https://library.partnertax.ai/us-ky/stat/138.207 History: Repealed 2005 Ky. Acts ch. 168, sec. 157, effective June 1, 2005; and amended 2005 Ky. Acts ch. 85, sec. 352, effective June 20, 2005. -- Created 1962 Ky. Acts ch. 240, sec. 1. Legislative Research Commission Note (6/01/2005). Under KRS 446.260, the repeal of this section in 2005 Ky. Acts ch. 168 prevails over its amendment in 2005 Ky. Acts ch. 85. https://library.partnertax.ai/us-ky/stat/138.208 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 7, effective June 27, 2025. -- Created 2023 Ky. Acts ch. 148, sec. 2, effective March 31, 2023. https://library.partnertax.ai/us-ky/stat/138.210 Effective: March 25, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 14, effective March 25, 2015. -- Amended 2009 Ky. Acts ch. 8, sec. 1, effective March 13 , 2009. -- Amended 2006 Ky. Acts ch. 252, Pt. XVIII, sec.1, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 353, effective June 20, 2005; and ch. 173, Pt. XVII, sec. 1, effective March 20, 2005. -- Amended 2002 Ky. Acts ch. 267, sec. 1, effective July 15, 2002. - - Amended 2000 Ky. Acts ch. 397, sec. 4, effective July 14, 2 https://library.partnertax.ai/us-ky/stat/138.220 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 4, effective April 15, 2020. -- Amended 2015 Ky. Acts ch. 67, sec. 15, effective March 25, 2015. -- Amended 2009 Ky. Acts ch. 8, sec. 2, effective March 13, 2009. -- Amended 200 6 Ky. Acts ch. 252, Pt. XVIII, sec. 2, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 354, effective June 20, 2005; and ch. 173, Pt. XVII, sec. 2, effective July 1, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 2, effective August 1, 19 https://library.partnertax.ai/us-ky/stat/138.221 History: Repealed 1990 Ky. Acts ch. 98, sec. 15, effective July 13, 1990. -- Created 1986 Ky. Acts ch. 174, sec. 10, effective July 1, 1986. https://library.partnertax.ai/us-ky/stat/138.222 History: Repealed 1990 Ky. Acts ch. 98, sec. 15, effective July 13, 1990. -- Created 1988 Ky. Acts ch. 285, sec. 38, effective August 1, 1988. https://library.partnertax.ai/us-ky/stat/138.223 History: Repealed 1986 Ky. Acts ch. 174, sec. 21, effective July 1, 1986. -- Created 1982 Ky. Acts ch. 255, sec. 2, effective July 15, 1986. https://library.partnertax.ai/us-ky/stat/138.224 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 124, sec. 8, effective July 14, 2022. -- Amended 2006 Ky. Acts ch. 251, sec. 9, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 355, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 267, sec. 3, effective July 15, 2002. -- Created 1988 Ky. Acts ch. 285, sec. 3. effective August 1, 1988. https://library.partnertax.ai/us-ky/stat/138.225 History: Repealed 1984 Ky. Acts ch. 111, sec. 199, effective July 13, 1984. -- Repealed and reenacted 1980 Ky. Acts ch. 188, sec. 105, effective July 15, 1980. -- Created 1976 (1st Extra. Sess.) Ky. Acts ch. 6, sec. 5. Formerly codified as KRS 138.750. https://library.partnertax.ai/us-ky/stat/138.226 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 124, sec. 9, effective July 14, 2022. -- Amended 2006 Ky. Acts ch. 251, sec. 10, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 356, effective June 20, 2005. -- Created 1988 Ky. Acts ch. 285, sec. 29, effective August 1, 1988. https://library.partnertax.ai/us-ky/stat/138.227 Effective: July 14, 1992 History: Created 1992 Ky. Acts ch. 300, sec. 1, effective July 14 ,1992. https://library.partnertax.ai/us-ky/stat/138.228 Effective: March 25, 2015 History: Created 2015 Ky. Acts ch. 67, sec. 13, effective March 25, 2015. https://library.partnertax.ai/us-ky/stat/138.230 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 357, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 4, effective August 1, 1988. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281g-4. https://library.partnertax.ai/us-ky/stat/138.240 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 147, sec. 6, effective July 15, 2010. -- Amended 2006 Ky. Acts ch. 188, sec. 1, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 134, sec. 3, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 390, sec. 2, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 98, sec. 2, effective July 13, 1990. -- Amended 1988 Ky . Acts ch. 285, sec. 5, effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 496, sec. 14, effective August 1, 198 https://library.partnertax.ai/us-ky/stat/138.250 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 359, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 6, effective August 1, 1988. -- Amended 1972 Ky. Acts ch. 61, sec. 3. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 8, sec. 2, effective March 27, 1956. -- Amended 1952 Ky. Acts ch. 193, sec. 2. -- Amended 1950 Ky. Acts ch. 24, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281g-5. https://library.partnertax.ai/us-ky/stat/138.260 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 360, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 7, effe ctive August 1, 1988. -- Amended 1972 Ky. Acts ch. 61, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281g-6. https://library.partnertax.ai/us-ky/stat/138.270 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 124, sec. 10, effective July 14, 2022. -- Amended 2006 Ky. Acts ch. 251, sec. 11, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 361, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 98, sec. 3, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 285, sec. 8, effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 14, effective July 1, 1986. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1 https://library.partnertax.ai/us-ky/stat/138.280 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 147, sec. 7, effective July 15, 2010. -- Amended 2006 Ky. Acts ch. 188, sec. 2, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 362, effective June 20, 2005; and ch. 134, sec. 4, effective June 20, 2005. -- Amended 1950 Ky. Acts ch. 24, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281g-10, 4281g-12. Legislative Research Commission Note ( 6/20/2005). Ky. Acts chs . 1 https://library.partnertax.ai/us-ky/stat/138.290 Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 403, sec. 11, effective July 14, 1992. -- Amended 1988 Ky. Acts ch. 285, sec. 9, effective August 1, 1988. -- Amended 1982 Ky. Acts ch. 452, sec. 15, effective July 1, 1982. -- Amended 1962 Ky. Acts ch. 203, sec. 2. -- Amended 1952 Ky. Acts ch. 193, sec. 4. -- Amended 1950 Ky. Acts ch. 24, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281g-11. https://library.partnertax.ai/us-ky/stat/138.300 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 363, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 10, August 1, 1988. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281g-16. https://library.partnertax.ai/us-ky/stat/138.310 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 364, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 65, sec. 9, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 98, sec. 4, ef fective July 13, 1990. -- Amended 1988 Ky. Acts ch. 285, sec. 11, effective August 1, 1988. -- Amended 1952 Ky. Acts ch. 193, sec. 3, effective June 19, 1952. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281g-17, 4281g-20. https://library.partnertax.ai/us-ky/stat/138.320 Effective: March 25, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 16, effective March 25, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 365, effective June 20, 2005; and ch . 134, sec. 5, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 12, effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 496, sec. 15, effective August 1, 1986. -- Amended 1952 Ky. Acts ch. 193, sec. 5, effective June 19, 1952. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. https://library.partnertax.ai/us-ky/stat/138.321 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 366, effect ive June 20, 2005. -- Created 1988 Ky. Acts ch. 285, sec. 30, effective August 1, 1988. https://library.partnertax.ai/us-ky/stat/138.330 Effective: June 24, 2015 History: Amended 2015 Ky. Acts ch. 6 7, sec. 8, effective June 24, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 367, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 267, sec. 4, effective July 15, 2002. -- Amended 1996 Ky. Acts ch. 318, sec. 39, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 285, sec. 13, effective August 1, 1988. -- Amended 1962 Ky. Acts ch. 203, sec. 3. -- Amended 1952 Ky. Acts ch. 193, sec. 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, e https://library.partnertax.ai/us-ky/stat/138.340 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 76, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 84, effective June 29, 2017. -- Amended 2015 Ky. Acts ch. 67, sec. 17, effective March 25, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 368, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 98, sec. 5, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 285, sec. 14, effective August 1 , 1988. -- Amended 1980 Ky. Acts ch. 218, sec. 3, effective July 1, 19 https://library.partnertax.ai/us-ky/stat/138.341 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 369, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 98, sec. 6, effective July 13, 1990; and sec. 6, subsec. 1, effective January 1, 1991. -- Amended 1988 Ky. Acts ch. 285, sec. 15, effective August 1, 1988. -- Amended 1948 Ky. Acts ch. 94, sec. 1. -- Amended 1946 Ky. Acts ch. 246, sec. 1. -- Created 1942 Ky. Acts ch. 157, secs. 1, 2, and 4. Formerly codified as KRS 138.345. https://library.partnertax.ai/us-ky/stat/138.342 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 370, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 65, sec. 10, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 98, sec. 7, effective January 1, 1991. -- Amended 1988 Ky. Acts ch. 285, sec. 16, effective August 1, 198 8. -- Amended 1986 Ky. Acts ch. 496, sec. 16, effective August 1, 1986. -- Amended 1956 Ky. Acts ch. 151, sec. 1. -- Amended 1948 Ky. Acts ch. 94, secs. 2 and 3. -- Created 1942 Ky. Acts ch. 157, sec https://library.partnertax.ai/us-ky/stat/138.343 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Created 1946 Ky. Acts ch. 10, sec. 1. https://library.partnertax.ai/us-ky/stat/138.344 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 124, sec. 11, effective July 14, 2022. -- Amended 2006 Ky. Acts ch. 251, sec. 12, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 371, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 33, sec. 1, effective July 15, 2002. -- Amended 2000 Ky. Acts ch. 397, sec. 1, e ffective July 14, 2000. -- Amended 1996 Ky. Acts ch. 315, sec. 2, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 65, sec. 11, effective July 15, 199 https://library.partnertax.ai/us-ky/stat/139.5313 Effective: July 13, 1990 History: Created 1990 Ky. Acts ch. 275, sec. 1, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/139.5325 Effective: July 1, 2025 History: Created 2025 Ky. Acts ch. 98, sec. 26, effective July 1, 2025; and amended ch. 159, sec. 2, effective July 1, 2025. Legislative Research Commission Note (7/1/2025). This statute was created by 2025 RS HB 775 (2025 Ky. Acts ch. 98, sec. 26) and subsequently amended by 2025 RS HB 606 (2025 Ky. Acts ch. 159, sec. 2), and the amendment has been incorporated in codification. https://library.partnertax.ai/us-ky/stat/139.5381 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 424, effective June 20, 2005. -- Created 1986 Ky. Acts ch. 464, sec. 2, effective July 15, 1986. https://library.partnertax.ai/us-ky/stat/139.5382 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 425, effective June 20, 2005. -- Created 1986 Ky. Acts ch. 464, sec. 4, effective July 15, 1986. https://library.partnertax.ai/us-ky/stat/139.5383 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1986 Ky. Acts ch. 464, sec. 3, effective July 15, 1986. https://library.partnertax.ai/us-ky/stat/139.5384 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 426, effective June 20, 2005. -- Created 1986 Ky. Acts ch. 464, sec. 5, effective July 15, 1986. https://library.partnertax.ai/us-ky/stat/139.5385 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 427, effective June 20, 2005. -- Created 1986 Ky. Acts ch. 464, sec. 6, effective July 15, 1986. https://library.partnertax.ai/us-ky/stat/139.5386 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 428, effective June 20, 2005. -- Created 1986 Ky. Acts ch. 464, sec. 7, effective July 15, 1986. https://library.partnertax.ai/us-ky/stat/140 Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-31. https://library.partnertax.ai/us-ky/stat/140.010 History: Amended 1970 Ky. Acts ch. 21, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-12. https://library.partnertax.ai/us-ky/stat/140.015 Effective: July 15, 1980 History: Amended 1980 Ky. Acts ch. 403, sec. 1, effective July 15, 1980. -- Created 1944 Ky. Acts ch. 34, sec. 2. https://library.partnertax.ai/us-ky/stat/140.020 Effective: July 15, 1982 History: Amended 1982 Ky. Acts ch. 387, sec. 6, effective July 15, 1982. -- Amended 1978 Ky. Ac ts ch. 170, sec. 1, effective June 17, 1978. -- Amended 1942 Ky. Acts ch. 204, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-13, 4281a-17. Legislative Research Commission Note . Although this sec tion was included in Acts 1982 ch. 387 as being amended, the changed wording was deleted by House Floor Amendment. https://library.partnertax.ai/us-ky/stat/140.030 History: Amended 1974 Ky. Acts ch. 386, sec. 26. -- Amended 1970 Ky. Acts ch. 34, sec. 1. -- Amended 1954 Ky. Acts ch. 131, sec. 1, effective July 1, 1956. -- Amended 1950 Ky. Acts ch. 146, sec. 1. -- Amended 1948 Ky. Acts ch. 96, sec. 7a. -- Amended 1944 Ky. Acts ch. 34, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-16. https://library.partnertax.ai/us-ky/stat/140.040 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 35, effective July 15, 2024. -- Amended 2005 Ky. Acts ch. 85, sec. 452, effective June 20, 2005. -- Amended 1948 Ky. Acts ch. 96, sec. 8. -- Amended 1942 Ky. Acts ch. 204, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-14. https://library.partnertax.ai/us-ky/stat/140.050 Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, se c. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-15. https://library.partnertax.ai/us-ky/stat/140.055 History: Repealed 1990 Ky. Acts ch. 142, sec. 5, effective July 13, 1990. -- Created 1948 Ky. Acts ch. 96, sec. 9. https://library.partnertax.ai/us-ky/stat/140.060 Effective: June 17, 1954 History: Amended 1954 Ky. Acts ch. 55, sec. 1, effective June 17, 1954. -- Amended 1942 Ky. Acts ch. 204, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-18. https://library.partnertax.ai/us-ky/stat/140.063 Effective: July 15, 1982 History: Amended 1982 Ky. Acts ch. 387, sec. 7, effective July 15, 1982. -- Created 1974 Ky. Acts ch. 141, sec. 1. https://library.partnertax.ai/us-ky/stat/140.064 History: Repealed 2000 Ky. Acts ch. 151, sec. 7 , effective July 14, 2000. -- Created 1984 Ky. Acts ch. 399, sec. 1, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/140.065 History: Repealed 1978 Ky. Acts ch. 233, sec. 6, effective June 17, 1978. -- Amended 1966 Ky. Acts ch. 187, Part V, sec. 1. -- Created 1948 Ky. Acts ch. 96, sec. 2. https://library.partnertax.ai/us-ky/stat/140.070 Effective: July 1, 1995 History: Amended 1995 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 1, effective July 1, 1995. -- Amended 1990 Ky. Acts ch. 31, sec. 1, effective July 13, 1990; and ch. 142, sec. 1, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 138, sec. 1, effective June 17, 1978. -- Amended 1948 Ky. Acts ch. 96, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-19. https://library.partnertax.ai/us-ky/stat/140.080 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 453, effective June 20, 2005. -- Amended 1995 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 2, effective July 1, 1995. -- Amended 1990 Ky. Acts ch. 31, sec. 2, effective July 13, 1990. -- Amended 1986 Ky. Acts ch. 458, sec. 1, effective July 15 , 1986. -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. IV, sec. 12, effective August 1, 1985. -- Amended 1982 Ky. Acts ch. 141, sec. 61, effective July 1, 1982. -- Amended 1978 Ky. Acts https://library.partnertax.ai/us-ky/stat/140.090 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 454, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 142, sec. 2, effective July 13, 1990. -- Amended 1976 Ky. Acts ch. 155, sec. 25. -- Amended 1974 Ky. Acts ch. 86, sec. 1. -- Amended 1948 Ky. Acts ch. 96, secs. 4 and 12. -- Amended 1942 Ky. Acts ch. 204, sec. 5. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-22. https://library.partnertax.ai/us-ky/stat/140.095 History: Created 1948 Ky. Acts ch. 96, sec. 5. https://library.partnertax.ai/us-ky/stat/140.100 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 110, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 455, effective June 20, 2005. -- Amended 1986 Ky. Acts ch. 458, sec. 2, effective July 15, 1986. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-25, 4281a-26. https://library.partnertax.ai/us-ky/stat/140.110 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 456, effective June 20, 2005. -- Amended 1948 Ky. Acts ch. 96, sec. 10. -- Amended 1942 Ky. Acts ch. 204, sec. 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-23, 4281a-24. https://library.partnertax.ai/us-ky/stat/140.120 Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-27. https://library.partnertax.ai/us-ky/stat/140.130 History: Amended 1942 Ky. Acts ch. 204, sec. 7. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-28, 4281a-30. https://library.partnertax.ai/us-ky/stat/140.150 History: Repealed 1966 Ky. Acts ch. 187, Part V, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-32. https://library.partnertax.ai/us-ky/stat/140.151 History: Repealed 2000 Ky. Acts ch. 151, sec. 7, effective July 14, 2000. -- Amended 1994 Ky. Acts ch. 65, sec. 18, effective July 15, 1994. -- Created 1978 Ky. Acts ch. 138, sec. 3, effective June 17, 1978. https://library.partnertax.ai/us-ky/stat/140.152 History: Repealed 2000 Ky. Acts ch. 151, sec. 7, effective July 14, 2000. -- Created 1978 Ky. Acts ch. 138, sec. 4, effective June 17, 1978. https://library.partnertax.ai/us-ky/stat/140.160 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 457, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 151, sec. 1, effective July 14, 2000. -- Amended 1992 Ky. Acts ch. 403, sec. 15, effective July 14, 1992. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 156, effective January 2, 1978. -- Amended 1962, sec. 93, sec. 1. -- Amended 1948 Ky. Acts ch. 96, sec. 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-33, https://library.partnertax.ai/us-ky/stat/140.165 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 458, effective June 20, 2005. -- Created 1962 Ky. Acts ch. 93, sec. 4. https://library.partnertax.ai/us-ky/stat/140.170 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 459, effective June 20, 2005. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 157, effective January 2, 1978. -- Amended 1962 Ky. Acts ch. 93, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a -12 (1922 ed.), 4281a -33, 4281a-38, 4281a-52. https://library.partnertax.ai/us-ky/stat/140.180 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 460, effective June 20, 2005. -- Amended 1948 Ky. Acts ch. 96, sec. 13, effective June 17, 1948. -- Amended 1942 Ky. Acts ch. 204, sec. 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-17(1922 ed.), 4281a-34, 4281a-35. https://library.partnertax.ai/us-ky/stat/140.190 Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 151, sec. 2, effective July 14, 2000. -- Amended 1962 Ky. Acts ch. 93, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effect ive October 1, 1942, from Ky. Stat. secs. 4281a-21, 4281a-36, 4281a-37, 4281a-47. https://library.partnertax.ai/us-ky/stat/140.200 History: Repealed 1946 Ky. Acts ch. 233, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-39. https://library.partnertax.ai/us-ky/stat/140.210 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 461, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 338, sec. 6, effective August 1, 1992; and ch. 403, sec. 16, effective August 1, 1992. -- Amended 1976 Ky. Acts ch. 155, sec. 26. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a - 36, 4281a-41, 4281a-42. Legislative Research Commission Note (7/14/92). This section was amended by two 1992 Acts. Where those Acts are not i https://library.partnertax.ai/us-ky/stat/140.220 Effective: July 15, 1986 History: Amended 1986 Ky. Acts ch. 458, sec. 3, effective July 15, 1986. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a - 47. https://library.partnertax.ai/us-ky/stat/140.222 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 462, effective June 20, 2005. -- Amended 1982 Ky. Acts ch. 452, sec. 23, effective July 1, 1982. -- Created 1978 Ky. Acts ch. 233, sec. 7, effective June 17, 1978. https://library.partnertax.ai/us-ky/stat/140.224 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 463, effective June 20, 2005 . -- Created 1978 Ky. Acts ch. 233, sec. 42, effective June 17, 1978. https://library.partnertax.ai/us-ky/stat/140.230 Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-48, 4281a-49. https://library.partnertax.ai/us-ky/stat/140.240 History: Repealed 2000 Ky. Acts ch. 151, sec. 7, effective July 14, 2000. -- Amended 1948 Ky. Acts ch. 96, sec. 7. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-43. https://library.partnertax.ai/us-ky/stat/140.250 History: Repealed 2000 Ky. Acts ch. 151, sec. 7, effective July 14, 2000. -- Amended 1986 Ky. Acts ch. 496, sec. 21, effective August 1, 1986. -- Amended 1970 Ky. Acts ch. 280, se c. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-45, 4281a-46. https://library.partnertax.ai/us-ky/stat/140.260 History: Repealed 2000 Ky. Acts ch. 151, sec. 7, effective July 14, 2000. -- Amended 1954 Ky. Acts ch. 131, sec. 2, effective July 1, 1954. -- Amended 1948 Ky. Acts ch. 96, sec. 11. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-45. https://library.partnertax.ai/us-ky/stat/140.265 History: Repealed 2000 Ky. Acts ch. 151, sec. 7, effective July 14, 2000. -- Amended 1990 Ky. Acts ch. 142, sec. 3, effective July 13, 1990. -- Created 1976 Ky. Acts ch. 106, sec. 1. https://library.partnertax.ai/us-ky/stat/140.270 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 464, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 384, sec. 284, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 158, effective January 2, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. seca. 4281a -44, 4281a-45. https://library.partnertax.ai/us-ky/stat/140.275 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 465, effective June 20, 2005. -- Created 1942 Ky. Acts ch. 204, sec. 9. https://library.partnertax.ai/us-ky/stat/140.280 Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-50. https://library.partnertax.ai/us-ky/stat/140.285 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 466, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 186, Art. VI, sec. 1, effective June 16, 1960. https://library.partnertax.ai/us-ky/stat/140.290 Effective: June 20, 2005 History: Amended 200 5 Ky. Acts ch. 85, sec. 467, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281a-9 (1922 ed.). https://library.partnertax.ai/us-ky/stat/140.300 Effective: July 13, 1990 History: Amended 1990 Ky. Acts ch. 142, sec. 4, effective July 13, 1990. -- Created 1978 Ky. Acts ch. 138, sec. 5, effective July 1, 1978. -- https://library.partnertax.ai/us-ky/stat/140.310 Effective: July 15, 1986 History: Amended 1986 Ky. Acts ch. 8, sec. 1, effective July 15, 1986. -- Amended 1980 Ky. Acts ch. 402, sec. 1, effective July 15, 1980. -- Created 1978 Ky. Acts ch. 138, sec. 6, effective July 1, 1978. https://library.partnertax.ai/us-ky/stat/140.320 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 468, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 338, secs. 7 and 10, effective August 1, 1992. -- Created 1978 Ky. Acts ch. 138, sec. 7, effective July 1, 1978. https://library.partnertax.ai/us-ky/stat/140.330 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 469, effective June 20, 2005. -- Amended 1980 Ky. Acts ch. 402, sec. 2, effective July 15, 1980. -- Created 1978 Ky. Acts ch. 138, sec. 8, effective July 1, 1978. Legislative Research Commission Note. Although this section is included in Acts 1980, ch. 402, the proposed change was deleted by floor amendment. https://library.partnertax.ai/us-ky/stat/140.340 Effective: July 1, 1978 History: Created 1978 Ky. Acts ch. 138, sec. 9, effective July 1, 1978. https://library.partnertax.ai/us-ky/stat/140.350 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 470, effective June 20, 2005. -- Created 1978 Ky. Acts ch. 138, sec. 10, effective July 1, 1978. https://library.partnertax.ai/us-ky/stat/140.360 Effective: July 1, 1978 History: Created 1978 Ky. Acts ch. 138, sec. 11, effective July 1, 1978. https://library.partnertax.ai/us-ky/stat/140.990 Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 151, sec. 6, effective July 14, 2000 . -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a - 12 (1922 ed.), 4281a-46, 4281a-52. https://library.partnertax.ai/us-ky/stat/140.991 Effective: July 15, 1994 History: Amended 1994 Ky. Acts ch. 65, sec. 19, effecti ve July 15, 1994. – Created 1992 Ky. Acts ch. 403, sec. 17, effective July 14, 1992. https://library.partnertax.ai/us-ky/stat/141.010 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 30, effective June 2 7, 2025. -- Amended 2024 Ky. Acts ch. 166, sec. 14, effective July 15, 2024. -- Amended 2023 Ky. Acts ch. 92, sec. 17, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 212, sec. 42, effective July 14, 2022. -- Amended 2021 Ky. Acts ch. 31, sec. 1, ef fective June 29, 2021. -- Amended 2019 Ky. Acts ch. 151, sec. 35, effective June 27, 2019. -- Repealed and reenacted 2018 Ky. Acts ch. 171, sec. 53, effe https://library.partnertax.ai/us-ky/stat/141.011 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 207, sec. 123, effective April 27, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 12, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 2, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 168, sec. 4, effective March 18, 2005. -- Amended 1980 Ky. Acts ch. 176, sec. 2, effective July 15, 1980. -- Created 1978 Ky. Acts ch. 50, secs. 1, 4, effective June 17, 1978. Legislative Research Commissio https://library.partnertax.ai/us-ky/stat/141.012 History: Repealed 2006 Ky. Acts ch. 6, sec. 25, effective March 6, 2006 . -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. V, sec. 15, effective July 29, 1985. -- Amended 1984 Ky. Acts ch. 111, sec. 78, effective July 13, 1984. -- Amended 1970 Ky. Acts ch. 216, sec. 4. -- Amended 1966 Ky. Acts ch. 176, Part I, sec. 2. -- Created 1962 Ky. Acts ch. 124, sec. 8. https://library.partnertax.ai/us-ky/stat/141.013 History: Repealed 1974 Ky. Acts ch. 163, sec. 8. -- Created 1964 Ky. Acts ch. 140, sec. 1. https://library.partnertax.ai/us-ky/stat/139.499 Effective: July 15, 2024 History: Created 2024 Ky. Acts ch. 166, sec. 42, effective July 15, 2024. https://library.partnertax.ai/us-ky/stat/139.500 Effective: July 13, 1990 History: Amended 1990 Ky. Acts ch. 414, sec. 3, effective July 13, 1990. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 48, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.505 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 421, effec tive June 20, 2005; ch. 168, sec. 127, effective June 1, 2005; and ch. 173, Pt. XVI, sec . 4, effective March 20, 2005. -- Created 2000 Ky. Acts ch. 547, sec. 8, effective January 1, 2001. Legislative Research Commission Note (3/20/2005). This section was amended by 2005 Ky. Acts chs. 85, 168 and 173, which do not appear to be in conflict and have been codified together. Legislative Research Commission Note (3/20/200 https://library.partnertax.ai/us-ky/stat/139.510 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 45, effective April 14, 2018; and ch. 207, sec. 45, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 19, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 422, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 547, sec. 9, effective January 1, 2001. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 72, effective February 5, 1960. Legislative Research Commission Note (4/27/2018). This statute was amen https://library.partnertax.ai/us-ky/stat/139.512 Effective: March 31, 2023 History: Created 2023 Ky. Acts ch. 148, sec. 10, effective March 31, 2023. https://library.partnertax.ai/us-ky/stat/139.515 Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 12, sec. 40, effective June 25, 2009. -- Amended 2008 Ky. Acts ch. 178, sec. 13, effective July 15, 2008. -- Created 2007 Ky. Acts ch. 95, sec. 28, effective March 23, 2007. https://library.partnertax.ai/us-ky/stat/139.516 Effective: July 1, 2021 History: Created 2021 Ky. Acts ch. 122, sec. 1, effective July 1, 2021. https://library.partnertax.ai/us-ky/stat/139.517 Effective: August 30, 2007 History: Created 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 10, effective August 30, 2007. https://library.partnertax.ai/us-ky/stat/139.518 Effective: August 1, 2008 History: Amended 2008 Ky. Acts ch. 95, sec. 12, effective August 1, 2008. -- Created 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 17, effective August 30, 2007. https://library.partnertax.ai/us-ky/stat/139.519 Effective: April 16, 2012 History: Created 2012 Ky. Acts ch. 145, sec. 1, effective April 16, 2012. Legislative Research Commission Note (4/16/2012). 2012 Ky. Acts ch. 145, which created this statute as emergency legislation in Section 1, took effect upon being signed by the Governor on April 16, 2012. However, Section 5 of that Act provides that the Act applies retroactively to the disaster occurring on Wednesday, February 29, 2012, to Saturday, March 3, 2012. https://library.partnertax.ai/us-ky/stat/139.520 Effective: February 5, 1960 History: Created 1960 Ky. Acts ch. 5, Art. I, sec. 84, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.530 Effective: February 5, 1960 History: Created 1960 Ky. Acts ch. 5, Art. I, sec. 85, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.531 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 75, effective April 14, 2018; and ch. 207, sec. 75, effective April 27, 2018. -- Amended 2005 Ky. Acts ch. 168, sec. 132, effective June 1, 2005. -- Created 1976 Ky. Acts ch. 155, sec. 29. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together. https://library.partnertax.ai/us-ky/stat/139.532 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Created 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. III, sec. 10, effective August 1, 1985. https://library.partnertax.ai/us-ky/stat/139.533 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 31, effective June 27, 2019. -- Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 74, effective June 26, 2009. https://library.partnertax.ai/us-ky/stat/139.534 Effective: June 26, 2009 History: Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 35, effective June 26, 2009. https://library.partnertax.ai/us-ky/stat/139.535 Effective: June 26, 2009 History: Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 23, effective June 26, 2009. Legislative Research Commission Note (6/26/2009). In codification, the Reviser of Statutes has corrected a manifest clerical or typ ographical error in 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 23, subsection (7) (this statute), by replacing an incorrect reference to "this subchapter" with the correct reference to "this section" under the authority of KRS 7.136. https://library.partnertax.ai/us-ky/stat/139.536 Effective: June 26, 2009 History: Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 42, effective June 26, 2009. -- Amended 2009 Ky. Acts ch. 16, sec. 12, effective June 25, 2009. -- Amended 2008 Ky. Acts ch. 95, sec. 13, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 423, effective June 20, 2005; ch. 95, sec. 14, effective June 20, 2005; ch. 184, sec. 14, effective June 20, 2005; and ch. 173, Pt. XXIV, sec. 1, effective March 20, 2005. -- Amended 2001 Ky. Acts ch. 1, sec. 8, https://library.partnertax.ai/us-ky/stat/139.537 Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 16, sec. 13, effective June 25, 2009. -- Created 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 72, effective June 28, 2006. Legislative R esearch Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an earlier tax year, the provisions of this Act shall apply to taxable years beginning on or after January 1, 2007." Legislative Research Commission https://library.partnertax.ai/us-ky/stat/139.538 Effective: April 27, 2018 History: Amended 2018 Ky. Acts 171, sec. 46, effective April 14, 2018; and ch. 207, sec. 46, effective April 27, 2018. -- Amended 2008 Ky. Acts ch. 95, sec. 14, effective August 1, 2008. -- Created 1986 Ky. Acts ch. 464, sec. 1, effective July 15, 1986. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together. Legislative Research Commission Note (4 https://library.partnertax.ai/us-ky/stat/139.540 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 429, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 50, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.550 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 33, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 47, effective April 14, 2018; and ch. 207, sec. 47, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 20, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 430, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 26, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 51, effective February 5, 1960. Legisl https://library.partnertax.ai/us-ky/stat/139.560 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Amended 1972 Ky. Acts ch. 84, Pt. I, sec. 1. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 52. https://library.partnertax.ai/us-ky/stat/139.570 Effective: July 1, 2013 History: Amended 2013 Ky. Acts ch. 119, sec. 15, effective July 1, 2013. -- Repealed and reenacted 2009 Ky. Acts ch. 92, sec. 1, effective June 25, 2009. -- Amended 2008 Ky. Acts ch. 39, sec. 2, effective July 1, 2008. -- Amended 2005 Ky. Acts ch. 154, sec. 3, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec. 622, effective July 1, 1990. -- Amended 1972 Ky. Acts ch. 84, Pt. I, sec. 2. -- Amended 1968 Ky. Acts ch. 40, Part 1, sec. 9. -- Created 196 https://library.partnertax.ai/us-ky/stat/139.580 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 431, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 54, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.590 Effective: June 20, 2005 History: Amended 2005 Ky. Ac ts ch. 85, sec. 432, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 55, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.600 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 433, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 56, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.610 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 434, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 338, sec. 5, effective August 1, 1992. -- Amended 1976 Ky. Acts ch. 155, sec. 19. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 58, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.620 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 435, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 414, sec. 4, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 233, sec. 29, effective June 17, 1978. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 59, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.630 History: Repealed 1976 Ky. Acts ch. 155, sec. 30. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 60, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.640 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 436, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 61, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.650 Effective: July 1, 1982 History: Amended 1982 Ky. Acts ch. 452, sec. 20, effect ive July 1, 1982. -- Amended 1976 Ky. Acts ch. 155, sec. 21. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 62, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.660 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 437, effective June 20, 2005. -- Amended 1976 Ky. Acts ch. 155, sec. 20. -- Amended 1972 Ky. Acts ch. 84, Pt. I, sec. 3. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 63, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.670 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 438, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 64, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.680 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 439, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 65, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.690 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 66, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.700 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 48, effective April 14, 2018; and ch. 207, sec. 48, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 21, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 440, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 67, effective February 5, 1960. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in c https://library.partnertax.ai/us-ky/stat/139.710 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 441, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 68, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.720 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 34, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 49, effective April 14, 2018; and ch. 207, sec. 49, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 22, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 442, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 69, effective February 5, 1960. Legislative Research Commission Note (6/27/2019). Section 82 of 2019 Ky. https://library.partnertax.ai/us-ky/stat/139.730 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 212, sec. 43, effectiv e July 14, 2022. -- Amended 2018 Ky. Acts ch. 171, sec. 50, effective April 14, 2018; and ch. 207, sec. 50, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 23, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 443, effective Jun e 20, 2005. -- Amended 1994 Ky. Acts ch. 11, sec. 1, effective July 15, 1994. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 70, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.735 Effective:March 30, 2022 History:Amended 2022 Ky. Acts ch. 58, sec. 4, effective March 30, 2022. -- Amended 2011 Ky. Acts ch. 33, sec. 6, effective July 1, 2011. -- Amended 2008 Ky. Acts ch. 95, sec. 15, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 444, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 27, effective July 1, 2004. -- Created 1988 Ky. Acts ch. 135, sec. 7, effective July 15, 1988. https://library.partnertax.ai/us-ky/stat/139.740 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 51, effective April 14, 2018; and ch. 207, sec. 51, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 24, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 445, effective June 20, 2005. -- Amended 1982 Ky. Acts ch. 452, sec. 21, effective July 1, 1982. -- Amended 1976 Ky. Acts ch. 155, sec. 22. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 71, effective February 5, 1960. Legislative Research Commissio https://library.partnertax.ai/us-ky/stat/139.750 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 73, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.760 Effective: July 15, 2014 History: Amended 2014 Ky. Acts ch. 9, sec. 2, effective July 15, 2014. -- Amended 2005 Ky. Acts ch. 85, sec. 446, effective June 20, 2005. -- Amended 1964 Ky. Acts ch. 141, sec. 39. -- Created 1960 Ky. Acts ch. 5, Art. 1, sec. 74. https://library.partnertax.ai/us-ky/stat/139.770 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 447, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 28, effective July 1, 2004. -- Amended 1996 Ky. Acts ch. 344, sec. 5, effective July 15, 1996. -- Created 1978 Ky. Acts ch. 233, sec. 31 , effective June 17, 1978. https://library.partnertax.ai/us-ky/stat/139.771 Effective: July 1, 2004 History: Created 2003 Ky. Acts ch. 124, sec. 30, effective July 1, 2004. https://library.partnertax.ai/us-ky/stat/139.775 Effective: July 1, 2004 History: Amended 2003 Ky. Acts ch. 124, sec. 29 , effective July 1, 2004. -- Created 2002 Ky. Acts ch. 69, sec. 2, effective July 15, 2002. Legislative Research Commission Note (7/15/2002). The provisions of this statute created in 2002 Ky. Acts ch. 69, sec. 2, "take effect for customer service bills i ssued after August 1, 2002." 2002 Ky. Acts ch. 69, sec. 6. https://library.partnertax.ai/us-ky/stat/139.776 Effective: July 1, 2007 History: Repealed 2007 Ky. Acts ch. 141, sec. 29, effective July 1, 2007. -- Created 2003 Ky. Acts ch. 124, sec. 24, effective July 1, 2004. https://library.partnertax.ai/us-ky/stat/139.777 Effective: July 1, 2011 History: Amended 2011 Ky. Acts ch. 33, sec. 7, effective July 1, 2011. -- Created 2003 Ky. Acts ch. 124, sec. 25, effective July 1, 2004. Legislative Research Commission Note (7/1/2011). The Reviser of Statutes has corrected a manifest clerical or typographical error in subsection (2)(e) of this statute under the authority of KRS 7.136. https://library.partnertax.ai/us-ky/stat/139.778 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 207, sec. 161, effective April 27, 2018. -- Created 2006 Ky. Acts ch. 252, Pt. XIV, sec. 1, effective January 1, 2007. https://library.partnertax.ai/us-ky/stat/139.779 Effective: August 1, 2006 History: Created 2006 Ky. Acts ch. 252, Pt. XXXVI, sec. 2, effective August 1, 2006. https://library.partnertax.ai/us-ky/stat/139.780 Effective: June 21, 2001 History: Created 2001 Ky. Acts ch. 6, sec. 2, effective June 21, 2001. https://library.partnertax.ai/us-ky/stat/139.781 Effective: August 1, 2008 History: Amended 2008 Ky. Acts ch. 95, sec. 2, effective August 1, 2008. -- Amended 2007 Ky. Acts ch. 141, sec. 11, effective July 1, 2007. -- Created 2001 Ky. Acts ch. 6, sec. 3, effective June 21, 2001. https://library.partnertax.ai/us-ky/stat/139.783 Effective: July 1, 2007 History: Amended 2007 Ky. Acts ch. 141, sec. 21, effective July 1, 2007. -- Created 2001 Ky. Acts ch. 6, sec. 1, effective June 21, 2001. https://library.partnertax.ai/us-ky/stat/139.785 Effective: July 1, 2007 History: Amended 2007 Ky. Acts ch. 141, sec. 22, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 448, effective June 20, 2005. -- Amended 2003 Ky. Ac ts ch. 124, sec. 31, effective July 1, 2004. -- Created 2001 Ky. Acts ch. 6, sec. 4, effective June 21, 2001. https://library.partnertax.ai/us-ky/stat/139.787 Effective: July 1, 2007 History: Amended 2007 Ky. Acts ch. 141, sec. 2 3, effective July 1, 2007. -- Created 2001 Ky. Acts ch. 6, sec. 5, effective June 21, 2001. https://library.partnertax.ai/us-ky/stat/139.789 Effective: July 1, 2007 History: Amended 2007 Ky. Acts ch. 141, sec. 24, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 449, effective June 20, 2005. -- Created 2001 Ky. Acts ch. 6, sec. 6, effective June 21, 2001. https://library.partnertax.ai/us-ky/stat/139.791 Effective: July 1, 2007 History: Amended 2007 Ky. Acts ch. 141, sec. 25, effective July 1, 2007. -- Created 2001 Ky. Acts ch. 6, sec. 7, effective June 21, 2001. https://library.partnertax.ai/us-ky/stat/139.793 Effective: July 1, 2007 History: Amended 2007 Ky. Acts ch. 141, sec. 26, effective July 1, 2007. -- Created 2001 Ky. Acts ch. 6, sec. 8, effective June 21, 2001. https://library.partnertax.ai/us-ky/stat/139.794 Effective: July 1, 2007 History: Amended 2007 Ky. Acts ch. 141, sec. 27, effective July 1, 2007. -- Created 2005 Ky. Acts ch. 154, sec. 4, effective June 20, 2005. https://library.partnertax.ai/us-ky/stat/139.795 Effective: July 1, 2011 History: Amended 2011 Ky. Acts ch. 33, sec. 8, effective July 1, 2011. -- Amended 2008 Ky. Acts ch. 95, sec. 3, effective August 1, 2008. -- Amended 2007 Ky. Acts ch. 141, sec. 12, effective July 1, 2007. -- Created 2001 Ky. Acts ch. 6, sec. 9, effective June 21, 2001. Legislative Research Commission Note (7/1/2007). A manifest clerical or typographical error in this section has been corrected by the Reviser of Statutes under the authority of KRS 7.136. https://library.partnertax.ai/us-ky/stat/139.980 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 450, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 403, sec. 14, effective July 14, 1992. -- Amended 1982 Ky. Acts ch. 28, sec. 1, effective July 15, 1982; and ch. 452, sec. 22, effective July 1, 1982. -- Amended 1978 Ky. Acts ch. 233, sec. 30, effective June 17, 1978. -- Amended 1976 ch. 155, sec. 23. -- Amended 1972 Ky. Acts ch. 84, Pt. I, sec. 4. -- Created 1960 Ky. Acts ch. 5, Art. I, secs. 75, 76, 77, 78, and 79, e https://library.partnertax.ai/us-ky/stat/139.990 Effective:March 30, 2022 History:Amended 2022 Ky. Acts ch. 58, sec. 5, effective March 30, 2022. -- Amended 2011 Ky. Acts ch. 33, sec. 9, effective July 1, 2011. -- Amended 2008 Ky. Acts ch. 95, sec. 16, effective August 1, 2008. -- Amended 2007 Ky. Acts ch. 141, sec. 28, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 451, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 32, effective July 1, 2004. -- Amended 1992 Ky. Acts ch. 463, sec. 16, effective July 14, 1992. https://library.partnertax.ai/us-ky/stat/139.4802 Effective: March 27, 2025 History: Created 2025 Ky. Acts ch. 100, sec. 1, effective March 27, 2025. Legislative Research Commission Note (3/27/2025). 2025 Ky. Acts ch. 100, sec. 2, provides that subsection (2) of this statute shall be retroactive to August 1, 2024. https://library.partnertax.ai/us-ky/stat/138.610 History: Repealed 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 29. -- Created 1952 Ky. Acts ch. 191, sec. 11. https://library.partnertax.ai/us-ky/stat/138.615 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1958 Ky. Acts ch. 70, sec. 9, effective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 10. -- Created 1952 Ky. Acts ch. 191, sec. 12. https://library.partnertax.ai/us-ky/stat/138.620 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1966 Ky. Acts ch. 255, sec. 135. -- Amended 1958 Ky. Acts ch. 70, sec. 10, effective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 11. -- Created 1952 Ky. Acts ch. 191, sec. 13. https://library.partnertax.ai/us-ky/stat/138.625 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1958 Ky. Acts ch. 70, sec. 11, effective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 12. -- Created 1952 Ky. Acts ch. 191, sec. 14. https://library.partnertax.ai/us-ky/stat/138.630 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1962 Ky. Acts ch. 203, sec. 8. -- Amended 1958 Ky. Acts ch. 70, sec. 12, effective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 13. -- Created 1952 Ky. Acts ch. 191, sec. 15. https://library.partnertax.ai/us-ky/stat/138.640 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Amended 1958 Ky. Acts ch. 70, sec. 13, effective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 14. -- Created 1952 Ky. Acts ch. 191, sec. 16. https://library.partnertax.ai/us-ky/stat/138.645 History: Repealed 1988 Ky. Acts ch. 285, sec. 36, effective August 1, 1988. -- Created 1962 Ky. Acts ch. 203, sec. 9. https://library.partnertax.ai/us-ky/stat/138.650 2026-05-17 https://library.partnertax.ai/us-ky/stat/138.655 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 123, sec. 27, effective July 15, 2024. -- Amended 2022 Ky. Acts ch. 124, sec. 12, effective July 14, 2022. -- Amended 2015 Ky. Acts ch. 67, sec. 19, effective March 25, 2015. -- Amended 1996 Ky. Acts ch. 363, sec. 2, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 175, sec. 3, effective April 1, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 2, effective January 1, 1987; and ch. 454, sec. 1, effective July 15, 1986. -- Amended 1984 https://library.partnertax.ai/us-ky/stat/138.660 Effective: July 15, 1996 History: Amended 1996 Ky. Acts ch. 363, sec. 3, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 175, sec. 4, effect ive April 1, 1988; and ch. 285, sec. 32, effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 1, effective January 1, 1987. -- Amended 1984 Ky. Acts ch. 111, sec. 77, effective July 13, 1984; and ch. 151, sec. 5, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 265, sec. 6, effective April 1, 1982. -- Amended 1980 Ky. Acts ch. 218, se https://library.partnertax.ai/us-ky/stat/138.661 History: Repealed 1986 Ky. Acts ch. 174, sec. 20, effective January 1, 1987. -- Created 1982 Ky. Acts ch. 265, sec. 9, effective April 1, 1982. https://library.partnertax.ai/us-ky/stat/138.665 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 123, sec. 28, effective July 15, 2024. -- Amended 1998 Ky. Acts ch. 31, sec. 1, effe ctive July 15, 1998. -- Amended 1996 Ky. Acts ch. 363, sec. 4, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 466, sec. 6, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 175, sec. 5, effective April 1, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 3, effective January 1, 1987. -- Amended 1984 Ky. Acts ch. 151, sec. 4, effective July 13, 198 https://library.partnertax.ai/us-ky/stat/138.670 History:Repealed 2018 Ky. Acts ch. 135, sec. 6, effective July 14, 2018. -- Amended 1998 Ky. Acts ch. 31, sec. 2, effective July 15, 1998. -- Amended 1970 Ky. Acts ch. 57, sec. 1. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 18. -- Created 1954 Ky. Acts ch. 97, sec. 5. https://library.partnertax.ai/us-ky/stat/138.675 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 123, sec. 29, effective July 15, 2024. -- Amended 2022 Ky. Acts ch. 124, sec. 13, effective July 14, 2022. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 19. -- Amended 1956 Ky. Acts ch. 171, sec. 2. -- Created 1954 Ky. Acts ch. 97, sec. 6. https://library.partnertax.ai/us-ky/stat/138.680 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 123, sec. 30, effective July 15, 2024. -- Amended 1988 Ky. Acts ch. 175, sec. 6, effective July 15, 1988. -- Amended 1958 Ky. Acts ch. 70, sec. 17. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 20. -- Created 1954 Ky. Acts ch. 97, sec. 7. https://library.partnertax.ai/us-ky/stat/138.685 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 123, sec. 31, effective July 15, 2024. -- Amended 1998 Ky. Acts ch. 31, sec. 3, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 175, sec. 7, effective July 15, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 4, effective January 1, 1987. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 21. -- Amended 1956 Ky. Acts ch. 171, sec. 3. -- Created 1954 Ky. Acts ch. 97, sec. 8. https://library.partnertax.ai/us-ky/stat/138.690 Effective: July 15, 1996 History: Amended 1996 Ky. Acts ch. 363, sec. 5, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 175, sec. 8, effective April 1, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 5, effective January 1, 19 87. -- Amended 1982 Ky. Acts ch. 265, sec. 7, effective April 1, 1982. -- Amended 1958 Ky. Acts ch. 70, sec. 18. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 22. -- Created 1954 Ky. Acts ch. 97, sec. 9. https://library.partnertax.ai/us-ky/stat/138.695 Effective: July 1, 1986 History: Amended 1986 Ky. Acts ch. 174, sec. 6, effective July 1, 1986. -- Amended 1982 Ky. Acts ch. 265, sec. 8, effective April 1, 1982. -- Amended 1980 Ky. Acts ch. 218, sec. 6, effective July 1, 1980. -- Amended 1978 Ky. Acts ch. 229, sec. 1, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. IV, sec. 20(2). -- Amended 1972 Ky. Acts ch. 61, sec. 9. -- Amended 1960 Ky. Acts ch. 186, Art. IV, sec. 6. -- Amended 1958 Ky. Acts ch. 70, sec. 19. -- Amended 1956 https://library.partnertax.ai/us-ky/stat/138.700 History: Repealed 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 29. -- Created 1954 Ky. Acts ch. 97, sec. 11. https://library.partnertax.ai/us-ky/stat/138.705 History: Amended 1960 Ky. Acts ch. 186, Art. IV, sec. 7. -- Amended 1958 Ky. Acts ch. 70, sec. 20. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 24. -- Created 1954 Ky. Acts ch. 97, sec. 12. https://library.partnertax.ai/us-ky/stat/138.710 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 123, sec. 32, effective July 15, 2024. -- Amended 1998 Ky. Acts ch. 31, sec. 4, effective July 15, 1998. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 25. -- Amended 1956 Ky. Acts ch. 171, sec. 4. -- Created 1954 Ky. Acts ch. 97, sec. 13. https://library.partnertax.ai/us-ky/stat/138.715 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 123, sec. 33, effective July 15, 2024. -- Amended 2018 Ky. Acts ch. 135, sec. 1, effective July 14, 2018. -- Amended 2009 Ky . Acts ch. 10, sec. 51, effective January 1, 2010. -- Amended 1998 Ky. Acts ch. 31, sec. 5, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 175, sec. 9, effective July 15, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 7, effective January 1, 1987. -- Amended 1982 Ky. Acts ch. 452, sec. 19, effective July 1, 1 https://library.partnertax.ai/us-ky/stat/138.720 History: Amended 1958 Ky. Acts ch. 70, sec. 21. -- Created 1954 Ky. Acts ch. 97, sec. 15(1). https://library.partnertax.ai/us-ky/stat/138.725 History: Amended 1962 Ky. Acts ch. 62, sec. 23. -- Amended 1958 Ky. Acts ch. 70, sec. 22. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 27. -- Created 1954 Ky. Acts ch. 97, sec. 16. https://library.partnertax.ai/us-ky/stat/138.727 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 393, effective June 20, 2005. -- Created 1962 Ky. Acts ch. 62, sec. 22. Legislative Research Commission Note (7/1/2006). In subsection (1) of this statute, the phrase "Nothing in KRS 186.655 to 186.725" has been changed to read "Nothing in KRS 138.655 to 138.725." This change corrects an error that was made in 1962 when the word "herein" appearing in 1962 Ky. Acts ch. 62, sec. 22, was codified as a reference to KRS Chapter 186. https://library.partnertax.ai/us-ky/stat/138.729 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 79, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 87, effective June 29, 2017. -- Amended 1964 Ky. Acts ch. 141, secs. 35 and 39, effective July 1, 1964. -- Created 1962 Ky. Acts ch. 62, sec. 24. https://library.partnertax.ai/us-ky/stat/138.730 History: Created 1960 Ky. Acts ch. 186, Art. IV, sec. 8, effective July 1, 1960. https://library.partnertax.ai/us-ky/stat/138.755 History: Repealed 1986 Ky. Acts ch. 174, sec. 21, effective July 1, 1986; and ch. 331, sec. 63, effective July 15, 1986. -- Created 1976 (1st Extra. Sess.) Ky. Acts ch. 6, sec. 7. https://library.partnertax.ai/us-ky/stat/138.810 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 394, effective June 20, 2005. -- Amended 1986 Ky. Acts ch. 331, sec. 25, effective July 15, 1986. -- Created 1976 Ky. Acts ch. 376, sec. 1. https://library.partnertax.ai/us-ky/stat/138.820 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 395, effective June 20, 2005. -- Amended 1980 Ky. Acts ch. 188, sec. 106, effective July 15, 1980. -- Created 1976 Ky. Acts ch. 376, sec. 2. Legislative Research Commission Note . A technical correction has been made in this section by the Reviser of Statutes pursuant to KRS 7.136. https://library.partnertax.ai/us-ky/stat/138.830 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 396, effective June 20, 2005. -- Created 1976 Ky. Acts ch. 376, sec. 3. https://library.partnertax.ai/us-ky/stat/138.840 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 397, effective June 20, 2005. -- Created 1976 Ky. Acts ch. 376, sec. 4. https://library.partnertax.ai/us-ky/stat/138.850 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 398, effective June 20, 2005. -- Created 1976 Ky. Acts ch. 376, sec. 5. https://library.partnertax.ai/us-ky/stat/138.860 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 399, effec tive June 20, 2005. -- Created 1976 Ky. Acts ch. 376, sec. 6. https://library.partnertax.ai/us-ky/stat/138.870 Effective: June 29, 2023 History: Amended 2023 Ky. Acts ch. 146, sec. 31, effective June 29, 2023. -- Amended 2001 Ky. Acts ch. 155, sec. 1, effective June 21, 2001. -- Created 1994 Ky. Acts ch. 315, sec. 1, effective July 15, 1994. Legislative Research Commission Note (6/29/2023). Under t he authority of KRS 7.136(1), the Reviser of Statutes has renumbered the subsections in this statute during codification to place the terms in alphabetical order. The words in the text were not changed. https://library.partnertax.ai/us-ky/stat/138.872 Effective: June 21, 2001 History: Amended 2001 Ky. Acts ch. 155, sec. 2, effective June 21, 2001. -- Created 1994 Ky. Acts ch. 315, sec. 2, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.874 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 400, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 155, sec. 3, effective June 21, 2001. -- Created 1994 Ky. Acts ch. 315, sec. 3, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.876 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 401, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 315, sec. 4, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.878 Effective: June 21, 2001 History: Amended 2001 Ky. Acts ch. 155, sec. 4, effective Jun e 21, 2001. -- Created 1994 Ky. Acts ch. 315, sec. 5, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.880 Effective: January 1, 2010 History: Amended 2009 Ky. Acts ch. 10, sec. 52, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 402 , effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 155, sec. 5, effective June 21, 2001. -- Created 1994 Ky. Acts ch. 315, sec. 6, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.882 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 403, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 155, sec. 6, effective June 21, 2001. -- Created 1994 Ky. Acts ch. 315, sec. 7, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.884 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 404, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 155, sec. 7, effective June 21, 2001. -- Created 1994 Ky. Acts ch. 315, sec. 8, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.885 Effective: July 15, 1994 History: Created 1994 Ky. Acts ch. 315, sec. 9, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.886 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 405, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 155, sec. 8, effective June 21, 2001. -- Created 1994 Ky. Acts ch. 315, sec. 10, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.888 Effective: July 15, 1994 History: Created 1994 Ky. Acts ch. 315, sec. 12, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.889 Effective: June 21, 2001 History: Amended 2001 Ky. Acts ch. 155, sec. 9, effective June 21, 2001. -- Created 1994 Ky. Acts ch. 315, sec. 11, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/138.990 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 124, sec. 14, effective July 14, 2022. -- Amended 2005 Ky. Acts ch. 85, sec. 406, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 600, sec. 5, effective April 14, 1998. -- Amended 1992 Ky. Acts ch. 463, sec. 15, effective July 14, 1992. -- Amended 1988 Ky. Acts ch. 285, sec. 33, effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 431, sec. 6, effective January 1, 1987. -- Amended 1966 Ky. Acts ch. 255, sec. 136. -- Amended 1964 https://library.partnertax.ai/us-ky/stat/138.991 Effective: August 1, 1988 History: Amended 1988 Ky. Acts ch. 285, sec. 34, effective August 1, 1988. -- Created 1960 Ky. Acts ch. 214, sec. 2. https://library.partnertax.ai/us-ky/stat/138.992 Effective: August 1, 1988 History: Amended 1988 Ky. Acts ch. 285, sec. 35, effective August 1, 1988. -- Created 1960 Ky. Acts ch. 156, sec. 1. https://library.partnertax.ai/us-ky/stat/138.4602 Effective: June 25, 2013 History: Amended 2013 Ky. Acts ch. 119, sec. 10, effective June 25, 2013. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 2 , effective June 4, 2010. -- Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 112, effective September 1, 2009. Legislative Research Commission Note (6/4/2010). 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 28, provides: "Section 2 of this Act (this se ction) applies retroactively to June 26, 2009." https://library.partnertax.ai/us-ky/stat/138.4603 Effective: June 24, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 10, effective June 24, 2015. -- Created 2013 Ky. Acts ch. 119, sec. 11, effective June 25, 2013. https://library.partnertax.ai/us-ky/stat/138.4605 Effective: July 12, 2006 History: Amended 2006 Ky. Acts ch. 252, Pt. XXXV, sec. 3, effective January 1, 2007; and ch. 251, sec. 5, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 387, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 26, sec. 2, effective July 15, 2002. -- Created 1998 Ky. Acts ch. 166, sec. 1, effective July 15, 1998. Legislative Research Commission Note (1/1/2007). This section was amended by 2006 Ky. Acts chs. 251, sec. 5, and 252, Pt. XXXV, sec. 3, whi ch https://library.partnertax.ai/us-ky/stat/138.4631 Effective: July 15, 1998 History: Amended 1998 Ky. Acts ch. 166, sec. 3, effective July 15, 1998. -- Amended 1992 Ky. Acts ch. 338, sec. 4, effective August 1, 1992. -- Amended 1986 Ky. Acts ch. 431, sec. 5, effective July 15, 1986. -- Created 1982 Ky. Acts ch. 387, sec. 5, effective July 15, 1982. https://library.partnertax.ai/us-ky/stat/138.6601 History: Repealed 1996 Ky. Acts ch. 363, sec. 6, effective July 15, 1996. -- Created 1988 Ky. Acts ch. 175, sec. 1, effective April 1, 1988. https://library.partnertax.ai/us-ky/stat/138.7291 History: Created 1988 Ky. Acts ch. 175, sec. 2, effective July 15, 1988. https://library.partnertax.ai/us-ky/stat/139.010 Effective: March 31, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 6, effective March 24, 2023; and ch. 148, sec. 5, effective March 31, 2023. -- Amended 2022 Ky. Acts ch. 202, sec. 8, April 14, 2022; and ch. 212, sec. 2, effective January 1, 2023. -- Amended 2021 Ky. Acts ch. 156, sec. 28, effective July 1, 2021. -- Amended 2020 Ky. Acts ch. 91, sec. 34, effective August 1, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 19, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 36, ef https://library.partnertax.ai/us-ky/stat/139.020 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 1968 Ky. Acts ch. 40, Part I, sec. 1. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 1, and Art. II, sec. 1. https://library.partnertax.ai/us-ky/stat/139.025 Effective: August 1, 2008 History: Amended 2008 Ky. Acts ch. 95, sec. 5, effec tive August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 407, effective June 20, 2005. -- Created 1990 Ky. Acts ch. 163, sec. 1, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/139.030 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 2, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.040 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 3, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.050 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2007 Ky. Acts ch. 141, sec. 1, effective July 1, 2007. -- Amended 2003 Ky. Acts ch. 124, sec. 1, effective July 1, 2004. -- Amended 2000 Ky. Acts ch. 547, sec. 5, effective January 1, 2001. -- Amended 1996 Ky. Acts ch. 226, sec. 1, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 42, sec. 10, effective July 15, 1994; and ch. 54, sec. 4, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 390, sec. 1, eff https://library.partnertax.ai/us-ky/stat/139.060 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 5, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.070 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 1992 Ky. Acts ch. 361, sec. 6, effective July 14, 1992. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 6, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.080 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 7, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.090 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. III, sec. 6, effective August 1, 1985. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 8, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.095 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1991 (1st Extra. Sess.) Ky. Acts ch. 12, sec. 45, effective February 26, 1991. https://library.partnertax.ai/us-ky/stat/139.100 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2003 Ky. Acts ch. 124, sec. 2, effective July 1, 2004. -- Amended 2002 Ky. Acts ch. 69, sec. 1, effective July 15, 2002. -- Amended 2000 Ky. Acts ch. 547, sec. 6, effective January 1, 2001. -- Amended 1992 Ky. Acts ch. 165, sec. 3, effective July 14, 1992. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 9, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.105 Effective: January 1, 2017 History: Amended 2016 Ky. Acts ch. 111, sec. 14, effective Jan uary 1, 2017. -- Amended 2011 Ky. Acts ch. 33, sec 2, effective July 1, 2011. -- Amended 2009 Ky. Acts ch. 73, sec. 2, effective July 1, 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 2, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 154, sec. 1, effec tive June 20, 2005. -- Created 2003 Ky. Acts ch. 124, sec. 23, effective July 1, 2004. Legislative Research Commission Note (6/20/2005). Under KRS 7.136( https://library.partnertax.ai/us-ky/stat/139.110 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008; and amended ch. 132, sec. 7, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 408, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 3, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 10, effective February 5, 1960. Legislative Research Commission Note (8/1/2008). Under KRS 446.260, the repeal of this section in 2008 Ky. Acts ch. 95 prevails over its amendment in 2008 Ky. https://library.partnertax.ai/us-ky/stat/139.120 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2003 Ky. Acts ch. 124, sec. 4, effective July 1, 2004. -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. III, sec. 7, effective August 1, 1985. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 11, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.125 History: Created 1968 Ky. Acts ch. 85, sec. 1. https://library.partnertax.ai/us-ky/stat/139.130 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Amended 1996 Ky. Acts ch. 226, sec. 2, effective July 15, 1996. -- Amended 1968 Ky. Acts ch. 40, Part I, sec. 3. -- Created 1960 Ky. Acts ch. 5, Art. 1, sec. 12. https://library.partnertax.ai/us-ky/stat/139.140 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2003 Ky. Acts ch. 124, sec. 5, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 13, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.150 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1960 Ky. Acts ch. 5, Art. I, secs. 14 and 15, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.160 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2003 Ky. Acts ch. 124, sec. 6, effective July 1, 2004. -- Amended 2000 Ky. Acts ch. 547, sec. 7, effective January 1, 2001. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 16, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.170 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2001 Ky. Acts ch. 68, sec. 1, effective March 15, 2001. -- Amended 1994 Ky. Acts ch. 501, sec. 1, effective July 15, 1994. – Amended 1991 (1st Extra. Sess.) Ky. Acts ch. 12, sec. 44, eff ective February 26, 1991. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 7, sec. 1. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 17, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.180 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 409, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 18, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.185 Effective: July 12, 2006 History: Amended 2006 Ky. Acts ch. 149, sec. 201, effective July 12, 2006. -- Amended 2002 Ky. Acts ch. 366, sec. 16, effective January 1, 2003. -- Amended 1994 Ky. Acts ch. 65, sec. 16, effective July 15, 1994. -- Created 1988 Ky. Acts ch. 322, sec. 9, effective July 15, 1988. Legislative Research Commission Note (1/1/2003). The amendments made in 2002 Ky. Acts ch. 366, sec . 16, which created subsection (2) of this statute, "apply retroactively to July 15, 1994." 2002 https://library.partnertax.ai/us-ky/stat/139.190 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 19, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.195 Effective: July 1, 2009 History: Amended 2009 Ky. Acts ch. 73, sec. 3, effective July 1, 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 3, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 168, sec. 126, effective January 1, 2006. -- Created 2003 Ky. Acts c h. 124, sec. 8, effective July 1, 2004. Legislative Research Commission Note (7/1/2007). Under the authority of KRS 7.135(1)(h), during codification a manifest clerical or typographical error occurring in 2007 Ky. Acts ch. 141, sec. 3(1), ha https://library.partnertax.ai/us-ky/stat/139.200 Effective: July 1, 2024 History: Amended 2024 Ky. Acts ch. 171, sec. 49, effective July 1, 2024. -- Amended 2023 Ky. Acts ch. 92, sec. 7, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 124, sec. 6, effective July 14, 2022; and ch. 212, sec. 3, effective January 1, 2023. -- Amended 2020 Ky. Acts ch. 91, sec. 42, effective August 1, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 20, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 37, effective April 14, 2018; and ch. 207, sec https://library.partnertax.ai/us-ky/stat/139.202 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 8, effective March 24, 2023. -- Created 2022 Ky. Acts ch. 212, sec. 13, effective January 1, 2023. Legislative Research Commission Note (3/24/2023). 2023 Ky. Acts ch. 92, sec. 57, provides that the amendments to this statute in that Act apply retroactively to January 1, 2023, and notwithstanding KRS 131.183, interest shall not be allowed or paid on a refund related to those amendments. https://library.partnertax.ai/us-ky/stat/139.210 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 48, effective March 24, 2023. -- Amended 2008 Ky. Acts c h. 95, sec. 6, effective August 1, 2008. -- Amended 2007 Ky. Acts ch. 141, sec. 5, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 410, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 9, effective July 1, 2004. -- Amended 1990 Ky. Acts ch. 137, sec. 1, effective July 13, 1990. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 21, effective Februa https://library.partnertax.ai/us-ky/stat/139.215 Effective: July 1, 2009 History: Amended 2009 Ky. Acts ch. 73, sec. 5, effective Ju ly 1, 2009. -- Amended 2008 Ky. Acts ch. 95, sec. 7, effective August 1, 2008. -- Created 2007 Ky. Acts ch. 141, sec. 6, effective July 1, 2007. https://library.partnertax.ai/us-ky/stat/139.220 Effective: April 27, 2018 History: Amended 2018 Ky. Act s ch. 171, sec. 38, effective April 14, 2018; and ch. 207, sec. 38, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 6, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 168, sec. 153, effective March 18, 2005. -- Amended 2003 Ky. Acts ch . 124, sec. 10, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 22, effective February 5, 1960. Legislative Research Commission Note (4/27/2018). This statute was ame https://library.partnertax.ai/us-ky/stat/139.230 Effective: July 1, 2004 History: Amended 2003 Ky. Acts ch. 124, sec. 11, effective July 1, 2004. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec. 618, effective July 1, 1990. -- Amended 1968 Ky. Acts ch. 40, Part 1, sec. 5. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 23. https://library.partnertax.ai/us-ky/stat/139.240 Effective: August 1, 2008 History: Amended 2008 Ky. Acts ch. 95, sec. 8, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 411, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 12, effective July 1, 2004. -- Amended 2002 Ky. Acts ch. 44, sec. 2, effective July 1 5, 2002. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 24, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.250 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 412, effecti ve June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 25, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.260 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 9, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 58, sec. 2, effective March 30, 2022; and ch. 212, sec. 5, effective January 1, 2023. -- Amended 2020 Ky. Acts ch. 91, sec. 6, effective April 15, 2020. - - Amended 2019 Ky. Acts ch. 151, sec. 21, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 39, effective April 14, 2018; and ch. 207, sec. 39, effective April 27, 2018. -- Amended 2011 Ky. Acts ch. 33, https://library.partnertax.ai/us-ky/stat/139.270 Effective:March 30, 2022 History:Amended 2022 Ky. Acts ch. 58, sec. 3, effective March 30, 2022. -- Amended 2019 Ky. Acts ch. 151, sec. 22, effective June 27, 2019. -- Amended 2011 Ky. Acts ch. 33, sec. 4, effective July 1, 2011. -- Amended 2009 Ky. Acts ch. 73, sec. 8, effective July 1, 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 7, effective July 01, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 414, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 14, effective July 1, 2004. -- https://library.partnertax.ai/us-ky/stat/139.280 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 23, effective June 27, 2019. -- Amended 2009 Ky. Acts ch. 73, sec. 9, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 415, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 15, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 28, effective February 5, 1960. Legislative Research Commission Note (6/27/2019). Section 82 of 2019 Ky. Acts ch. 151 states that the amendments to this sta https://library.partnertax.ai/us-ky/stat/139.290 Effective: July 1, 2009 History: Amended 2009 Ky. Acts ch. 73, sec. 10, effective July 1, 2009. -- Amended 2003 Ky. Acts ch. 124, s ec. 16, effective July 1, 2004. -- Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. III, sec. 8, effective August 1, 1985. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 29, effective February 5, 1960. Legislative Research Commission Note. 1985 (1st Extr a. Sess.) Ky. Acts ch. 6, Pt. III, sec. 11, directed that the provisions of this section would be effective Augu https://library.partnertax.ai/us-ky/stat/139.300 Effective: February 5, 1960 History: Created 1960 Ky. Acts ch. 5, Art. I, sec. 30, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.310 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 10, effe ctive March 24, 2023. -- Amended 2022 Ky. Acts ch. 212, sec. 6, effective January 1, 2023. -- Amended 2018 Ky. Acts ch. 171, sec. 40, effective April 14, 2018; and ch. 207, sec. 40, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 11, effect ive July 1, 2009. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec. 619, effective July 1, 1990. -- Amended 1968 Ky. Acts ch. 40, Part I, sec. 6. -- Created 1960 Ky https://library.partnertax.ai/us-ky/stat/139.320 Effective: July 1, 2007 History: Repealed 2007 Ky. Acts ch. 141, sec. 29, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 416, effective June 20, 2005. -- Amended 1990 Ky. Ac ts ch. 476, Pt. VII A, sec. 620, effective July 1, 1990. -- Amended 1978 Ky. Acts ch. 233, sec. 27, effective June 17, 1978. -- Amended 1968 Ky. Acts ch. 40, Part I, sec. 7. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 57. https://library.partnertax.ai/us-ky/stat/139.330 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 41, effective April 14, 2018; and ch. 207, sec. 41, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 12, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 417, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 32, effective February 5, 1960. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in c https://library.partnertax.ai/us-ky/stat/139.340 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 11, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 212, sec. 7, effecti ve January 1, 2023. -- Amended 2021 Ky. Acts ch. 156, sec. 7, effective July 1, 2021. -- Amended 2019 Ky. Acts ch. 151, sec. 24, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 42, effective April 14, 2018; and ch. 207, sec. 42, effective A pril 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 13, effective July 1, 2009. -- Amended 2 https://library.partnertax.ai/us-ky/stat/139.350 Effective: July 1, 2004 History: Amended 2003 Ky. Acts ch. 124, sec. 18, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 34, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.360 Effective: February 5, 1960 History: Created 1960 Ky. Acts ch. 5, Art. I, sec. 35, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.365 Effective: July 1, 2011 History: Amended 2011 Ky. Acts ch. 33, sec. 5, effective July 1, 2011. -- Created 2006 Ky. Acts ch. 251, sec. 7, effective July 12, 2006. https://library.partnertax.ai/us-ky/stat/139.370 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 36, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.380 Effective: July 1, 2004 History: Amended 2003 Ky. Acts ch. 124, sec. 19, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 37, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.390 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 43, effective April 14, 2018; and ch. 207, sec. 43, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 14, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 419, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 38, effective February 5, 1960. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in c https://library.partnertax.ai/us-ky/stat/139.400 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Amended 1988 Ky. Acts ch. 135, sec. 3, effective July 15, 1988. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 39, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.410 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Amended 1988 Ky. Acts ch. 135, sec. 4, effective July 15, 1988. -- Amended 1982 Ky. Acts ch. 208, sec. 2, effective July 15, 1982. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 40, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.420 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 41, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.430 Effective: August 1, 1985 History: Amended 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. III, sec. 9, effective August 1, 1985. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 42, effecti ve February 5, 1960. Legislative Research Commission Note. 1985 (1st Extra. Sess.) Ky. Acts ch. 6, Pt. III, sec. 11, directed that the provisions of this section would be effective August 1, 1985. https://library.partnertax.ai/us-ky/stat/139.440 Effective: February 5, 1960 History: Created 1960 Ky. Acts ch. 5, Art. I, sec. 43, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.450 Effective:July 1, 2021 History:Amended 2021 Ky. Acts ch. 156, sec. 8, effective July 1, 2021. -- Amended 2019 Ky. Acts ch. 151, sec. 25, effective June 27, 2019. -- Amended 2013 Ky. Acts ch. 119, sec. 12, effective July 1, 2013. -- Amended 2009 Ky. Acts ch. 73, sec. 15, effective July 1, 2009. -- Amended 1990 Ky. Acts ch. 476, Pt. VII A, sec. 621, effective July 1, 1990. -- Amended 1968 Ky. Acts ch. 40, Part 1, sec. 8. -- Created 1960 Ky. Acts ch. 5, Art. 1, sec. 44. Legislative Research Commiss https://library.partnertax.ai/us-ky/stat/139.460 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 45, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.470 Effective: January 1, 2025 History: Amended 2024 Ky. Acts ch. 166, sec. 10, effective January 1, 2025. -- Amended 2023 Ky. Acts ch. 92, sec. 12, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 212, sec. 8, effective January 1, 2023. -- Amended 2020 Ky. Acts ch. 91, sec. 35, effective August 1 , 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 26, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 207, sec. 121, effective April 27, 2018. -- Amended 2016 Ky. Acts ch. 111, sec. 28, effective https://library.partnertax.ai/us-ky/stat/139.471 Effective: July 1, 2007 History: Amended 2007 Ky. Acts ch. 141, sec. 20, effective July 1, 2007. -- Created 1990 Ky. Acts ch. 476, Pt. VII A, sec. 623, effective July 1, 1990. https://library.partnertax.ai/us-ky/stat/139.472 Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 212, sec. 45, effective January 1, 2023. -- Amended 2009 Ky. Acts ch. 73, sec. 17, effective July 1, 2009. -- Amended 2008 Ky. Acts ch. 39, sec. 1, e ffective August 1, 2008; and ch. 95, sec. 1, effective August 1, 2008. -- Amended 2007 Ky. Acts ch. 141, sec. 9, effective July 1, 2007. -- Amended 2005 Ky. Acts ch. 154, sec. 2, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 21, effective July 1, 2004. -- Amended 2001 K https://library.partnertax.ai/us-ky/stat/139.474 History: Repealed 1978 Ky. Acts ch. 258, sec. 3, effective June 17, 1978. -- Created 1970 Ky. Acts ch. 275, sec. 1. https://library.partnertax.ai/us-ky/stat/139.480 Effective: August 1, 2024 History: Amended 2024 Ky. Acts ch. 166, secs. 33 and 34, effective August 1, 2024. -- Amended 2023 Ky. Acts ch. 92, sec. 13, effective March 24, 2023; and ch. 146, sec. 32, effective July 1, 2024. -- Amended 2022 Ky. Acts ch. 212, sec. 46, effective January 1, 2023. -- Amended 2019 Ky. Acts ch. 151, sec. 27, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 44, effective April 14, 2018; and ch. 207, sec. 44, effective April 27, 2018. -- Amended 2016 Ky. Ac https://library.partnertax.ai/us-ky/stat/139.481 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 14, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 58, sec. 1, effective March 30, 2022. -- Created 2020 Ky. Acts ch. 38, sec. 1, effective July 15, 2020. Legislative Research Commission Note (3/24/2023). 2023 Ky. Acts ch. 92, sec. 57, provides that the amendments to this statute in that Act apply retroactively to January 1, 2023, and notwithstanding KRS 131.183, interest shall not be allowed or paid on a refund relate https://library.partnertax.ai/us-ky/stat/139.482 Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 212, sec. 4, effective January 1, 2023. -- Created 1976 Ky. Acts ch. 318, secs. 2 and 3. https://library.partnertax.ai/us-ky/stat/139.483 History: Created 1966 Ky. Acts ch. 64, sec. 12. https://library.partnertax.ai/us-ky/stat/139.484 Effective: July 13, 1990 History: Created 1990 Ky. Acts ch. 121, sec. 1, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/139.485 Effective: Ju1y 1, 2007 History: Amended 2007 Ky. Acts ch. 141, sec. 10, effective July 1, 2007. -- Amended 2003 Ky. Acts ch. 124, sec. 22, effective July 1, 2004. -- Amended 1994 Ky. Acts ch. 65, sec. 17, effective July 15, 1994. -- Created 1972 Ky. Acts ch. 62, Pt. I, sec. 1, effective October 1, 1972 https://library.partnertax.ai/us-ky/stat/139.486 Effective: August 1, 2008 History: Amended 2008 Ky. Acts ch. 95, sec. 11, effective August 1, 2008. -- Created 1982 Ky. Acts ch. 431, sec. 2, effective July 15, 1982. https://library.partnertax.ai/us-ky/stat/139.487 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1982 Ky. Acts ch. 431, sec. 3, effective July 15, 1982. https://library.partnertax.ai/us-ky/stat/139.488 History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1982 Ky. Acts ch. 431, sec. 4, effective July 15, 1982. https://library.partnertax.ai/us-ky/stat/139.490 History: Repealed 2003 Ky. Acts ch. 124, sec. 45, effective July 1, 2004. -- Amended 1988 Ky. Acts ch. 135, sec. 5, effective July 15, 1988. -- Amended 1982 Ky. Acts ch. 102, sec. 1, effective July 15, 1982. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 49, effective February 5, 1960. https://library.partnertax.ai/us-ky/stat/139.495 Effective: August 1, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 40, effective August 1, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 28, effective March 26, 2019. -- Amended 2016 Ky. Acts ch. 110, sec. 13, effective August 1, 2016. -- Amended 2009 Ky. Acts ch. 73, sec. 18, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 46, sec . 1, effective August 1, 2005; and ch. 173, Part XVI, sec. 1, effective August 1, 2005. -- Amended 1980 Ky. Acts ch. 392, sec. 18, effective June 1, 1980. -- A https://library.partnertax.ai/us-ky/stat/139.496 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 30, effective June 27, 2019. -- Amended 1990 Ky. Acts ch. 476, Pt. V, sec. 360; and Pt. VII A, sec. 624, effective July 1, 1990. -- Amended 1984 Ky. Acts ch. 331, sec. 2, effective July 13, 1984. -- Created 1976 Ky. Acts ch. 77, Pt. III, sec. 3, effective July 1, 1976. Legislative Research Commission Note (6/27/2019). Section 82 of 2019 Ky. Acts ch. 151 states that the amendments to this statute made in Section 30 of that Act https://library.partnertax.ai/us-ky/stat/139.497 Effective: July 15, 2014 History: Amended 2014 Ky. Acts ch. 103, sec. 1, effective July 15, 2014. -- Amended 1998 Ky. Acts ch. 80, sec. 1, effective July 15, 1998. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 361, effective July 13, 1990. -- Amended 1986 Ky. Acts ch. 167, sec. 1, effective July 15, 1986. -- Created 1984 Ky. Acts ch. 331, sec. 1, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/139.498 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 15, effective March 24, 2023. -- Amended 2020 Ky. Acts ch. 91, sec. 41, effective August 1, 2020. -- Created 2019 Ky. Acts ch. 151, sec. 29, effective March 26, 2019. Legislative Research Commission Note (3/24/2023). 2023 Ky. Acts ch. 92, sec. 57, provides that the amendments to this statute in that Act apply retroactively to January 1, 2023, and notwithstanding KRS 131.183, interest shall not be allowed or paid on a refund re https://library.partnertax.ai/us-ky/stat/141.014 Effective: June 14, 1962 History: Created 1962 Ky. Acts ch. 124, sec. 9, effective June 14, 1962. https://library.partnertax.ai/us-ky/stat/141.015 History: Repealed 1954 Ky. Acts ch. 79, sec. 35. -- Created 1946 Ky. Acts ch. 234, secs. 1 and 2. https://library.partnertax.ai/us-ky/stat/141.016 Effective: April 11, 1990 History: Created 1990 Ky. Acts ch. 476, Pt. VII D, sec. 639, effective April 11, 1990. https://library.partnertax.ai/us-ky/stat/141.017 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 18, effective March 24, 2023. -- Amended 2021 Ky. Acts ch. 22, sec. 1, effective March 15, 2021. -- Created 2018 Ky. Acts ch. 171, sec. 54, effective April 14, 2018; and ch. 207, sec. 54, effective April 27, 2018. Legislative Research Commission Note (4/27/2018). Pursuant to 2018 Ky. Acts ch. 207, sec. 153, the provisions created for this statute in that Act apply to taxable years beginning on or after January 1, 2018. https://library.partnertax.ai/us-ky/stat/141.018 Effective: June 28, 2006 History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 70, effective June 28, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 152, effective March 18, 2005. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an earlier tax year, the provisions of this Act shall apply to taxable years beginning on or after January 1, 2007." Legislative Research Commissi https://library.partnertax.ai/us-ky/stat/141.019 Effective: March 24, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 19, effective March 24, 2023. -- Amended 2021 Ky. Acts ch. 22, sec. 2, effective March 15, 2021. -- Amended 2020 Ky. Acts ch. 25, sec. 5, effective July 15, 2020. -- Amended 2019 Ky. Acts ch. 151 , sec. 37, effective June 27, 2019. -- Created 2018 Ky. Acts ch. 171, sec. 55, effective April 14, 2018; and ch. 207, sec. 55, effective April 27, 2018. https://library.partnertax.ai/us-ky/stat/141.020 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 1, sec. 1, effective June 27, 2025; and ch. 98, sec. 9, effective June 27, 2025. -- Amended 2024 Ky. Acts ch. 166, sec. 15, effective April 10, 2024. -- Amended 2023 Ky. Acts ch. 3, sec. 1, effective June 29, 2023; and ch. 92, sec. 21, effective March 24, 2023. -- Amended 2022 Ky. Acts ch. 212, sec. 1, effective July 14, 2022. -- Amended 2021 Ky. Acts ch. 31, sec. 2, effective June 29, 2021. -- Amended 2018 Ky. Acts ch. 171, sec. 57, ef https://library.partnertax.ai/us-ky/stat/141.021 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 38, effective June 27, 2019. -- Amended 1995 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 9, effective April 28, 1995. -- Amended 1990 Ky. Acts ch. 305, sec. 1, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 343, sec. 1, effective June 17, 1978. -- Amended 1976 Ky. Acts ch. 121, sec. 1. -- Amended 1974 Ky. Acts ch. 314, sec. 2. -- Created 1972 Ky. Acts ch. 119, sec. 1. Legislative Research Commission Note (6/27/2019). Section https://library.partnertax.ai/us-ky/stat/141.022 History: Repealed 1962 Ky. Acts ch. 210, sec. 50. -- Created 1956 (4th Extra. Sess.) Ky. Acts ch. 4, sec. 17. https://library.partnertax.ai/us-ky/stat/141.023 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 472, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 476, Pt. VII D, sec. 633, effective April 11, 1990. -- Created 1976 Ky. Acts ch. 77, Pt. I, sec. 2. https://library.partnertax.ai/us-ky/stat/141.025 History: Repealed 1976 Ky. Acts ch. 77, Pt. I, sec. 7. -- Amended 1960 Ky. Acts ch. 5, Art. III, sec. 3, effective February 5, 1960. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 4, sec. 3. -- Amended 1954 Ky. Acts ch. 79, sec. 3. -- Created 1946 Ky. Acts ch. 234, sec. 3. https://library.partnertax.ai/us-ky/stat/141.030 History: Amended 1954 Ky. Acts ch. 79, sec. 4, effective June 17, 1954. -- Amended 1950 Ky. Acts ch. 172, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b-29. https://library.partnertax.ai/us-ky/stat/141.039 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 16, effective July 15, 2024. -- Amended 2023 Ky. Acts ch. 92, sec. 20, effective March 24, 2023. -- Amended 2021 Ky. Acts ch. 22, sec. 3, effective March 15, 2021. -- Amended 2020 Ky. Acts ch. 91, sec. 7, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 196, sec. 4, effective June 27, 2019. -- Created 2018 Ky. Acts ch. 171, sec. 56, effective April 14, 2018; and ch. 207, sec. 56, effective April 27, 2018. Legislative Res https://library.partnertax.ai/us-ky/stat/141.040 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 36, effective July 15, 2024. -- Amended 2021 Ky. Acts ch. 31, sec. 3, effective June 29, 2021. -- Amended 2019 Ky. Acts ch. 196, sec. 12, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 58, effective April 14, 2018; and ch. 207, sec. 58, effective April 27, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 3, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 251, secs. 46 and 47, effective April https://library.partnertax.ai/us-ky/stat/141.041 Effective: June 28, 2006 History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 15, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 474, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 57, sec. 2 , effective July 15, 1994. -- Created 1984 Ky. Acts ch. 411, sec. 1, effective July 13, 1984. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an earlier tax https://library.partnertax.ai/us-ky/stat/141.042 History:Repealed 2019 Ky. Acts ch. 151, sec. 80, effective June 27, 2019. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 5, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 6, sec. 14, effective March 6, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 475, effective June 20, 2005. -- Amended 1972 Ky. Acts ch. 84, Part II, sec. 3; and ch. 203, sec. 17. -- Amended 1966 Ky. Acts ch. 24, Part II, sec. 1; and ch. 176, Part II, sec. 1. -- Created 1960 Ky. Acts ch. 186, Art. III, sec. 2. https://library.partnertax.ai/us-ky/stat/141.044 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 9, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 42, effective June 27, 2019. -- Repealed and reenacted 2009 Ky. Acts ch. 86, sec. 8, effective March 24, 2009. -- Amended 2008 Ky. Acts ch. 132, sec. 9, effective April 24, 2008. -- Amended 1982 Ky. Acts ch. 452, sec. 24, effective July 1, 1982. -- Amended 1976 Ky. Acts ch. 155, sec. 9. -- Amended 1966 Ky. Acts ch. 24, Part II, sec. 2; and ch. 176, Part II, se https://library.partnertax.ai/us-ky/stat/141.046 History: Repealed 1970 Ky. Acts ch. 216, sec. 13. -- Created 1960 Ky. Acts ch. 186, Art. III, sec. 4, effective June 16, 1960. https://library.partnertax.ai/us-ky/stat/141.050 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 76 , effective April 14, 2018; and ch. 207, sec. 76, effective April 27, 2018. -- Amended 2016 Ky. Acts ch. 82, sec. 33, effective July 15, 2016. -- Amended 2005 Ky. Acts ch. 85, sec. 476, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 234, sec. 2, eff ective July 15, 2002; and ch. 316, sec. 4, effective July 15, 2002. -- Amended 1966 Ky. Acts ch. 176, Part I, sec. 5. -- Amended 1954 Ky. Acts ch. 79, sec. 6. -- Recodif https://library.partnertax.ai/us-ky/stat/141.055 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Created 1946 Ky. Acts ch. 234, sec. 11. https://library.partnertax.ai/us-ky/stat/141.060 History: Repealed 1956 (4th Extra. Sess.) Ky. Acts ch. 4, sec. 18, effective April 23, 1956. -- Amended 1954 Ky. Acts ch. 79, sec. 7. -- Amended 1948 Ky. Acts ch. 93, sec. 4. -- Amended 1946 Ky. Acts ch. 234, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281b-13, 4281b-14. https://library.partnertax.ai/us-ky/stat/141.062 Effective: June 28, 2006 History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 16, effective June 28, 2006. -- Created 1990 Ky. Acts ch. 482, sec. 21, effective July 13, 1990. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an earlier tax year, the provisions of this Act shall apply to taxable years beginning on or after January 1, 2007." https://library.partnertax.ai/us-ky/stat/141.063 Effective: July 14, 2018 History: Created 2018 Ky. Acts ch. 199, sec. 4, effective July 14, 2018. https://library.partnertax.ai/us-ky/stat/141.065 Effective:July 1, 2022 History:Amended 2022 Ky. Acts ch. 236, sec. 25, effective July 1, 2022. -- Amended 2019 Ky. Acts ch. 146, sec. 10, effective June 27, 2019. -- Amended 2009 Ky. Acts ch. 11, sec. 11, effective June 25, 2009. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 17, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 99, sec. 117, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 14, sec. 9, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 426, sec. 100, effecti https://library.partnertax.ai/us-ky/stat/141.066 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 43, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 168, sec. 9, effective March 18, 2005. -- Amended 1994 Ky. Acts ch. 57, sec. 3, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 52, sec. 1, effective July 14, 1992; and ch. 105, sec. 72, effective July 14, 1992. -- Created 1990 Ky. Acts ch. 476, Pt. VII D, sec. 638, effective April 11, 1990. Legislative Research Commission Note (6/27/2019). Section 88 of 2019 Ky. https://library.partnertax.ai/us-ky/stat/141.067 Effective: April 11, 1990 History: Created 1990 Ky. Acts ch. 476, Pt. VII D, sec. 637, effective April 11, 1990. https://library.partnertax.ai/us-ky/stat/141.068 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 96, effective April 14, 2018; and ch. 207, sec. 96, effective April 27, 2018. -- Amended 2016 Ky. Acts ch. 82, sec. 34, effective July 15, 2016. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 18, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 477, effective June 20, 2005; and ch. 1 68, sec. 10, effective March 18, 2005. -- Amended 2002 Ky. Acts ch. 230, sec. 6, effective July 15, 2002. -- Created 1998 https://library.partnertax.ai/us-ky/stat/141.069 Effective: March 18, 2005 History: Created 2005 Ky. Acts ch. 168, sec. 8, effective March 18, 2005. Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1, 2005. https://library.partnertax.ai/us-ky/stat/141.070 Effective: March 31, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 23, effective March 24, 2023; and ch. 148, sec. 7, effective March 31, 2023. -- Amended 2018 Ky. Acts ch. 207, sec. 118, effective April 27, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 478, effective June 20, 2005. -- Amended 1974 Ky. Acts ch. 163, sec. 3. -- Amended 1966 Ky. Acts ch. 255, sec. 138. -- Amended 1960 Ky. Acts ch. 5, Art. III, s ec. 4. -- Amended 1958 Ky. Acts ch. 3, sec. 2. -- Created 1952 Ky. Acts ch. 194, sec. https://library.partnertax.ai/us-ky/stat/141.071 Effective: January 1, 1983 History: Amended 1982 Ky. Acts ch. 167, sec. 1, effective Januar y 1, 1983. -- Created 1976 Ky. Acts ch. 264, secs. 1 and 2. https://library.partnertax.ai/us-ky/stat/141.072 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 479, effective June 20, 2005. -- Amended 1982 Ky. Acts ch. 167, sec. 2, effective January 1, 1983. -- Created 1976 Ky. Acts ch. 264, sec. 3. https://library.partnertax.ai/us-ky/stat/141.073 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 480, effective June 20, 2005 . -- Created 1976 Ky. Acts ch. 264, sec. 4. https://library.partnertax.ai/us-ky/stat/141.075 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Created 1952 Ky. Acts ch. 194, sec. 4. https://library.partnertax.ai/us-ky/stat/141.080 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Amended 1952 Ky. Acts ch. 194, secs. 5, 6, and 7. -- Amended 1948 Ky. Acts ch. 24, sec. 1; and ch. 93, sec. 5. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b-3. https://library.partnertax.ai/us-ky/stat/141.081 Effective: July 15, 1996 History: Amended 1996 Ky. Acts ch. 265, sec. 1, effective July 15, 1996. -- Amended 1976 Ky. Acts ch. 77, Pt. 1, sec. 3. -- Amended 1956 (4th Extra. Sess.) Ky. Acts c h. 4, sec. 5, effective April 23, 1956. -- Amended 1954 Ky. Acts ch. 79, sec. 8. -- Created 1946 Ky. Acts ch. 234, sec. 7. https://library.partnertax.ai/us-ky/stat/141.082 History: Repealed 1976 Ky. Acts ch. 77, Pt. 1, sec. 7. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 4, sec. 6. -- Amended 1954 Ky. Acts ch. 79, sec. 9. -- Created 1946 Ky. Acts ch. 234, sec. 8. https://library.partnertax.ai/us-ky/stat/141.083 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Created 1946 Ky. Acts ch. 234, sec. 9. https://library.partnertax.ai/us-ky/stat/141.084 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Created 1946 Ky. Acts ch. 234, sec. 10. https://library.partnertax.ai/us-ky/stat/141.085 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Created 1948 Ky. Acts ch. 24, secs. 2 and 3. https://library.partnertax.ai/us-ky/stat/141.090 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Amended 1952 Ky. Acts ch. 194, sec. 8, effective June 19, 1952. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b-3 and 4281b-4. https://library.partnertax.ai/us-ky/stat/141.095 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Created 1948 Ky. Acts ch. 93, sec. 8. https://library.partnertax.ai/us-ky/stat/141.096 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Created 1948 Ky. Acts ch. 93, sec. 9. https://library.partnertax.ai/us-ky/stat/141.100 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Amended 1948 Ky. Acts ch. 93, sec. 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281b-2, 4281b-6, 4281b-7 https://library.partnertax.ai/us-ky/stat/141.0101 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 28, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 36, effective June 27, 2019. -- Amended 2014 Ky. Acts ch. 102, sec. 3, effective July 15, 2014. -- Amended 1996 Ky. Acts ch. 232, sec. 1, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 45, sec. 2, effective July 15, 1994; ch. 56, sec. 1, effective July 15, 1994; and ch. 390, sec. 15, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 476, Pt. VII D, https://library.partnertax.ai/us-ky/stat/141.0105 History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Created 1995 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 10, effective April 28, 1995. https://library.partnertax.ai/us-ky/stat/141.110 History: Repealed 1954 Ky. Acts ch. 79, sec. 35. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b-31. https://library.partnertax.ai/us-ky/stat/141.120 Effective: April 27, 2018 History: Repealed and reenacted 2018 Ky. Acts ch. 171, sec. 60, effective April 14, 2018; and ch. 207, sec. 60, effective April 27, 2018. -- Amended 2008 Ky. Acts ch. 18, sec. 2, effective July 15, 2008. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 6, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 481, effective June 20, 2005; and ch. 168, sec. 11, effective March 18, 2005. -- Amended 2000 Ky. Acts ch. 543, sec. 2, effective July 1, 2000. -- A https://library.partnertax.ai/us-ky/stat/141.121 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 10, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 44, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 78, effective April 14, 2018; and ch. 207, sec. 78, effective April 27, 2018. -- Amended 2012 Ky. Acts ch. 101, sec. 2, effective April 11, 2012. -- Created 2008 Ky. Acts ch. 18, sec. 3, effective July 15, 2008. Legislative Research Commission Note (4/15/2020). 2020 Ky. Acts ch. 91, sec. 76 p https://library.partnertax.ai/us-ky/stat/141.124 History: Repealed 1966 Ky. Acts ch. 176, Pt. 1, sec. 14. -- Amended 1964 Ky. Acts ch. 141, sec. 30. -- Created 1962 Ky. Acts ch. 290, sec. 1. https://library.partnertax.ai/us-ky/stat/141.125 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Created 1952 Ky. Acts ch. 225, sec. 1. https://library.partnertax.ai/us-ky/stat/141.130 Effective: June 28, 2006 History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 19, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 168, sec. 12, effective March 18, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b-35. Legislative Res earch Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an earlier tax year, the provisions of this https://library.partnertax.ai/us-ky/stat/141.140 Effective: March 18, 2005 History: Amended 2005 Ky. Acts ch. 168, sec. 13, effective March 18, 2005. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 4, sec. 7, effective A pril 23, 1956. -- Amended 1954 Ky. Acts ch. 79, sec. 11. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b-8. Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1, 20 https://library.partnertax.ai/us-ky/stat/141.150 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 482, effective June 20, 2005. -- Amended 1986 Ky. Acts ch. 496, sec. 22, effective August 1, 1986. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 4, sec. 8, effective April 23 , 1956. -- Amended 1954 Ky. Acts ch. 79, sec. 12. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b-9. Legislative Research Commission Note . A technical correction has been made in this section by the Revi https://library.partnertax.ai/us-ky/stat/141.160 Effective: March 24, 2009 History: Repealed and reenacted 2009 Ky. Acts ch. 86, sec. 3, effective March 24, 2009. -- Amended 2008 Ky. Acts ch. 132, sec. 3, effective April 24, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 483, effective June 20, 2005. -- Amended 1954 Ky. Acts ch. 79, sec. 13, effective June 17, 1954. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281b -10, 4281b -22, 4281b-24. Legislative Research Commission Note (3/24/2009). 2009 Ky. https://library.partnertax.ai/us-ky/stat/141.170 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 45, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 85, sec. 484, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 344, sec. 3, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 29, sec. 1, effective July 1, 1990. -- Amended 1986 Ky. Acts ch. 459, sec. 5, effective July 15, 1986. -- Amended 1982 Ky. Acts ch. 387, sec. 8, effective July 15, 1982. -- Amended 1972 Ky. Acts ch. 84, Pt. II, sec. 4. -- Amended 1950 Ky https://library.partnertax.ai/us-ky/stat/141.175 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 46, effective June 27, 2019. -- Created 2002 Ky. Acts ch. 109, sec. 2, effective July 15, 2002. Legislative Research Commission Note (6/27/2019). Section 83 of 2019 Ky. A cts ch. 151 states that the amendments to this statute made in Section 46 of that Act apply to taxable years beginning on or after January 1, 2019. https://library.partnertax.ai/us-ky/stat/141.180 Effective: June 24, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 12, effective June 24, 2015. -- Amended 2005 Ky. Acts ch. 85, sec. 485, effective June 20, 2005; and ch. 168, sec. 14, effective March 18, 2005. -- Amended 2000 Ky. Acts ch. 337, sec. 2, effective July 14, 2000. -- Amended 1994 Ky. Acts ch. 12, sec. 1, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 476, Pt. VII D, sec. 634, effective April 11, 1990. -- Amended 1978 Ky. Acts ch. 233, sec. 11, effective June 17, 1978. -- A https://library.partnertax.ai/us-ky/stat/141.190 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 486, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 476, Pt. VII D, sec. 635, effective April 11, 1990. -- Amended 1976 Ky. Acts ch. 77, Pt. I, sec. 5. -- Amended 1960 Ky. Acts ch. 5, Art. III, sec. 6. - - Amended 1958 Ky. Acts ch. 3, sec. 4. -- Amended 1954 Ky. Acts ch. 79, sec. 14. -- Amended 1952 Ky. Acts ch. 194, sec. 9. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b https://library.partnertax.ai/us-ky/stat/141.200 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 79, effective April 14, 2018; and ch. 207, sec. 79, effective April 27, 201 8. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 7, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 3, effective April 25, 2006; and ch. 6, sec. 15, effective March 6, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 487, eff ective June 20, 2005; and ch. 168, sec. 15, effective March 18, 2005. -- Amended 2000 Ky. Acts c https://library.partnertax.ai/us-ky/stat/141.0201 Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 247, sec. 1, effective July 15, 1986. https://library.partnertax.ai/us-ky/stat/141.201 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 11, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 47, effective June 27, 2019. -- Created 2018 Ky. Acts ch. 207, sec. 119, effective April 27, 2018. Legislative Research Commission Note (4/15/2020). 2020 Ky. Acts ch. 91, sec. 76 provides that the changes made to this statute in Section 11 of that Act apply to taxable years beginning on or after January 1, 2019. Legislative Research Commission Note (6/27/2019 https://library.partnertax.ai/us-ky/stat/141.0202 History:Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Created 1990 Ky. Acts ch. 303, sec. 2, effective July 1, 1990. https://library.partnertax.ai/us-ky/stat/141.202 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 12, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 196, sec. 5, effective June 27, 2019. -- Created 2018 Ky. Acts ch. 207, sec. 120, effective April 27, 2018. Legislative Research Commission Note (4/15/2020). 2020 Ky. Acts ch. 91, s ec. 76 provides that the changes made to this statute in Section 12 of that Act apply to taxable years beginning on or after January 1, 2019. Legislative Research Commission Note (6/27/2019 https://library.partnertax.ai/us-ky/stat/141.0205 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 12, effective July 15, 2024. -- Amended 2023 Ky. Acts ch. 75, sec. 37, effective June 29, 2023; ch. 92, sec. 22, effective March 24, 2023; and ch. 148, sec. 6, effective March 31, 2023. -- Amended 2022 Ky. Acts ch. 212, sec. 54, effective July 14, 2022. -- Amended 2021 Ky. Acts ch. 156, sec. 31, effective June 29, 2021; ch. 167, sec. 20, effective June 29, 2021; and ch. 203, sec. 9, effective June 29, 2021. -- Amended 2020 Ky. https://library.partnertax.ai/us-ky/stat/143.022 Effective: July 15, 2024 History: Amended 2024 Ky. Acts ch. 166, sec. 17, effective July 15, 2024. -- Amended 2022 Ky. Acts ch. 212, sec. 41, effective July 14, 2022. -- Created 2020 Ky. Acts ch. 91, sec. 46, effective April 15, 2020. https://library.partnertax.ai/us-ky/stat/143.023 Effective: February 26, 1991 History: Renumbered from KRS 224.8907(1), July 10, 1991. -- Created 1991 (1st Extra. Sess.) Ky. Acts ch. 12, sec. 49, effective February 26, 1991 and compiled as part of KRS 224.8907. Formerly codified as part of KRS 224.8907. https://library.partnertax.ai/us-ky/stat/143.024 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 60, sec. 4, effective July 15, 2010. -- Created 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 11, effective August 30, 2007. Legislative Research Commission Note (8/30/2007). A manifest clerical or typographical error in subsection (4) of this section has been corrected by the Reviser of Statutes during codification pursuant to the authority of KRS 7.136. https://library.partnertax.ai/us-ky/stat/143.025 Effective: July 1, 2013 History: Amended 2013 Ky. Acts ch. 119, sec. 19, effective July 1, 2013. -- Amended 2005 Ky. Acts ch. 85, sec. 537, effective June 20, 2005. -- Created 1990 Ky. Acts ch. 163, sec. 2, effective July 13, 1990. https://library.partnertax.ai/us-ky/stat/143A.025 Effective: July 15, 2010 History: Created 2010 Ky. Acts ch. 139, sec. 5, effective July 15, 2010. https://library.partnertax.ai/us-ky/stat/143.030 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 538, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 44, sec. 3, effective July 15, 2002. -- Amended 1978 Ky. Acts ch. 189, sec. 3, effective July 1, 1978. -- Created 1972 Ky. Acts ch. 62, sec. 3. https://library.partnertax.ai/us-ky/stat/143A.030 Effective: August 1, 2002 History: Amended 2002 Ky. Acts ch. 367, sec. 2, effective August 1, 2002. -- Amended 1984 Ky. Acts ch. 173, sec. 2, effective Ju ly 13, 1984. -- Created 1980 Ky. Acts ch. 392, sec. 3, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143A.033 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 116, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 123, sec. 16, effective June 20, 2005. -- Created 1998 Ky. Acts ch. 359, sec. 2, effective July 15, 1998. https://library.partnertax.ai/us-ky/stat/143.035 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 539, effective June 20, 2005. -- Created 1978 Ky. Acts ch. 189, sec. 6, effective July 1, 1978. https://library.partnertax.ai/us-ky/stat/143A.035 Effective: July 13, 1984 History: Created 1984 Ky. Acts ch. 173, sec. 3, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/143A.036 Effective: August 1, 2000 History: Created 2000 Ky. Acts ch. 337, sec. 3, effective August 1, 2000. https://library.partnertax.ai/us-ky/stat/143.037 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 540, effective June 20, 2005. -- Created 1988 Ky. Acts ch. 331, sec. 1, effective July 15, 1988. https://library.partnertax.ai/us-ky/stat/143A.037 Effective: February 26, 1991 History: Renumbered from KRS 224.8907, effective July 10, 1991. -- Created 1991 (1st Extra. Sess.) Ky. Acts ch. 12, sec. 49, effective February 26, 1991 and compiled as part of KRS 224.8907. Formerly codified as part of KRS 224.8907 https://library.partnertax.ai/us-ky/stat/143.040 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 535, effective June 20, 2005. -- Amended 1976 Ky. Acts ch. 84, sec. 2, effective March 29, 1976. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 4. https://library.partnertax.ai/us-ky/stat/143A.040 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 545, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 4, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143.050 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 541, effective June 20, 2005. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 5. https://library.partnertax.ai/us-ky/stat/143A.050 Effective: July 1, 2013 History: Amended 2013 Ky. Acts ch. 119, sec. 21, effective July 1, 2013. -- Amended 2005 Ky. Acts ch. 85, sec. 546, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 5, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143.060 Effective:June 29, 2017 History:Amended 2017 Ky. Acts ch. 74, sec. 88, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 542, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 189, sec. 4, effective July 1, 1978. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 6. https://library.partnertax.ai/us-ky/stat/143A.060 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 547, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 6, effective June 1, 1980. Legislative Research Commission Note (6/20/2005) 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in https://library.partnertax.ai/us-ky/stat/143.070 Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 403, sec. 21, effective July 14, 1992. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 7. https://library.partnertax.ai/us-ky/stat/143A.070 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 548, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 7, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143.080 Effective: July 1, 1982 History: Amended 1982 Ky. Acts ch. 452, sec. 28, effective July 1, 1982. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 8. https://library.partnertax.ai/us-ky/stat/143A.080 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 549, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 8, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143.085 Effective: July 15, 1994 History: Amended 1994 Ky. Acts ch. 65, sec. 20, effective July 15, 1994. -- Created 1988 Ky. Acts ch. 322, sec. 10, effective July 15, 1988. https://library.partnertax.ai/us-ky/stat/143.090 Effective: July 14, 2018 History: Amended 2018 Ky. Acts ch. 29, sec. 9, effective July 14, 2018. -- Amended 2010 Ky. Acts ch. 24, sec. 115, effective July 15, 2010. -- Amended 2006 Ky. Acts ch. 152, sec. 5, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, secs. 536 and 543, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 2, se c. 3, effective July 14, 2000. -- Amended 1994 Ky. Acts ch. 277, sec. 5, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 325, sec. 26, effective July https://library.partnertax.ai/us-ky/stat/143A.090 Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 12, sec. 41, effective June 25, 2009. -- Amended 1982 Ky. Acts ch. 452, sec. 29, effective July 1, 1982. -- Created 1980 Ky. Acts ch. 392, sec. 9, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143.100 Effective: March 29, 1976 History: Created 1976 Ky. Acts ch. 84, sec. 4, effective March 29, 1976. https://library.partnertax.ai/us-ky/stat/143A.100 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 550, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 10, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143A.110 Effective: August 1, 1992 History: Amended 1992 Ky. Acts ch. 338, sec. 8, effec tive August 1, 1992. -- Created 1980 Ky. Acts ch. 392, sec. 11, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143A.120 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 551, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 12, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143A.130 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 552, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 13, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143A.140 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 553, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 344, sec. 7, effective July 15, 1996. -- Created 1980 Ky. Acts ch. 392, sec. 14, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143.990 Effective: July 15, 1988 History: Amended 1988 Ky. Acts ch. 331, sec. 3, effective July 15, 1988. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 10. https://library.partnertax.ai/us-ky/stat/143A.990 Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 403, sec. 22, effective July 14, 1992. -- Created 1980 Ky. Acts ch. 392, sec. 15, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143A.991 Effective: June 1, 1980 History: Created 1980 Ky. Acts ch. 392, sec. 16, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/141.205 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 13, effective April 15, 2020. -- Amended 2018 Ky. Acts ch. 171, sec. 80, effective April 14, 2018; and ch. 207, sec. 80, effective April 27, 2018. -- Amended 2013 Ky. Acts ch. 119, sec. 17, effective June 25, 2013. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 8, effective June 28, 200 6. -- Amended 2006 Ky. Acts ch. 6, sec. 16, effective March 6, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 488, effective June 20, 20 https://library.partnertax.ai/us-ky/stat/141.206 Effective: March 31, 2023 History: Amended 2023 Ky. Acts ch. 92, sec. 24, effective March 24, 2023; and ch. 148, sec. 8, effective March 31, 2023. -- Amended 2021 Ky. Acts ch. 156, sec. 9, effective June 29, 2021. -- Amended 2020 Ky. Acts ch. 91, sec. 14, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 49, effective June 27, 2019; and ch. 196, sec. 15, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 81, effective April 14, 2018; and ch. 207, sec. 81, effective Ap https://library.partnertax.ai/us-ky/stat/141.207 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 156, sec. 10, effective June 29, 2021. -- Amended 2019 Ky. Acts ch. 151, sec. 50, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 82, effective April 14, 2018; and ch. 207, sec. 82, effective April 27, 2018. -- Created 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 5, effective June 4, 2010. Legislative Research Commission Note (6/29/2021). This statute was amended in 2021 Ky. Acts ch. 156. Section 38 of that Act provides https://library.partnertax.ai/us-ky/stat/141.208 Effective: June 28, 2006 History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 10, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 168, sec. 19, effective March 18, 2005. -- Amended 1998 Ky. Acts ch. 341, sec. 1, effective July 15, 1998. -- Created 1994 Ky. Acts ch. 389, sec. 109, effective July 15, 1994. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act spe cifically applies to an earlier https://library.partnertax.ai/us-ky/stat/141.209 Effective: March 31, 2023 History: Created 2023 Ky. Acts ch. 148, sec. 9, effective March 31, 2023. Legislative Research Commission Note (3/31/2023). 2023 Ky. Acts ch. 148, sec. 9, which created this statute, contained an erroneous reference in subsection (3)(b) to "the ordering of credits as provided in Section 9 of this Act," although Section 6 (KRS 141.0205) is the only section in that Act that sets forth the ordering of tax credits. The Reviser of Statutes has corrected this manifest clerica https://library.partnertax.ai/us-ky/stat/141.210 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 58, effective April 15, 2020. -- Amended 2018 Ky. Acts ch. 171, sec. 114, effective April 14, 2018; and ch. 207, sec. 114, effective April 27, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 490, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 106, sec. 2, effective July 15, 1994. -- Amended 1974 Ky. Acts ch. 163, sec. 6. -- Amended 1970 Ky. Acts ch. 216, sec. 7. - - Amended 1966 Ky. Acts ch. 176, Part I, sec. 9. -- Amended https://library.partnertax.ai/us-ky/stat/141.211 Effective: April 15, 2020 History: Created 2020 Ky. Acts ch. 91, sec. 57, effective April 15, 2020. https://library.partnertax.ai/us-ky/stat/141.0215 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 39, effective June 27, 2019. -- Created 1995 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 2, effective April 28, 1995. Legislative Research Commission Note (6/27/2019). Section 83 of 2019 Ky. Acts ch. 151 states that the amendments to this statute made in Section 39 of that Act apply to taxable years beginning on or after January 1, 2019. Legislative Research Commission Note (6/27/2019). Although 2019 Ky. Acts ch. 151, sec. 39, cont https://library.partnertax.ai/us-ky/stat/141.215 Effective: July 15, 2002 History: Amended 2002 Ky. Acts ch. 109, sec. 1, effective July 15, 2002. -- Amended 1991 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 1, effective February 15, 1991. -- Amended 1976 Ky. Acts ch. 155, sec. 12. -- Amended 1974 Ky. Acts ch. 163, sec. 7. -- Created 1952 Ky. Acts ch. 194, sec. 12, effective June 19, 1952. https://library.partnertax.ai/us-ky/stat/141.220 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 491, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 344, sec. 4, effective July 15, 1996. -- Amended 1954 Ky. Acts ch. 79, sec. 18, effective June 19, 1954. -- Amended 1952 K y. Acts ch. 194, sec. 11. -- Amended 1950 Ky. Acts ch. 189, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281b-28, 4281b-33, 4281b-34. https://library.partnertax.ai/us-ky/stat/141.225 History: Repealed 1950 Ky. Acts ch. 176, sec. 1. -- Created 1942 Ky. Acts ch. 170, sec. 3. https://library.partnertax.ai/us-ky/stat/141.230 History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281b - 36. https://library.partnertax.ai/us-ky/stat/141.235 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 59, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 51, effective June 27, 2019. -- Repealed and reenacted 2009 Ky. Acts ch. 86, sec. 9, effective March 24, 2009. -- Amended 2008 Ky. Acts ch. 132, sec. 10 , effective April 24, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 492, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 344, sec. 6, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 106, sec. 3, eff https://library.partnertax.ai/us-ky/stat/141.240 History: Repealed 1954 Ky. Acts ch. 79, sec. 35. -- Created 1946 Ky. Acts ch. 234, sec. 12. https://library.partnertax.ai/us-ky/stat/141.250 History: Repealed 1952 Ky. Acts ch. 124, sec. 6. -- Created 1950 Ky. Acts ch. 121, sec. 1. https://library.partnertax.ai/us-ky/stat/141.260 History: Repealed 1952 Ky. Acts ch. 124, sec. 6. -- Created 1950 Ky. Acts ch. 121, sec. 2. https://library.partnertax.ai/us-ky/stat/141.270 History: Repealed 1952 Ky. Acts ch. 124, sec. 6. -- Created 1950 Ky. Acts ch. 121, sec. 3. https://library.partnertax.ai/us-ky/stat/141.300 History:Repealed 2019 Ky. Acts ch. 151, sec. 80, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 85, sec. 493, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 363, sec. 1, effective July 15, 1996. -- Amended 1992 Ky. Acts ch. 338, sec. 26, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 476, Pt. VII D, sec. 636, effective April 11, 1990. -- Amended 1982 Ky. Acts ch. 141, sec. 62, effective July 1, 1982. -- Amended 1976 Ky. Acts ch. 77, Pt. I, sec. 6; and ch. 155, sec. 14. -- Am https://library.partnertax.ai/us-ky/stat/141.305 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 52, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 85, sec. 494, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 403, sec. 18, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 29, sec. 3, effective July 1, 1990. -- Amended 1978 Ky. Acts ch. 233, sec. 12, ef fective June 17, 1978. -- Amended 1976 Ky. Acts ch. 155, sec. 15. -- Amended 1972 Ky. Acts ch. 84, Pt. II, sec. 5. -- Created 1954 Ky. Acts ch. 79, sec. 2 https://library.partnertax.ai/us-ky/stat/141.310 Effective: June 29, 2023 History: Amended 2023 Ky. Acts ch. 75, sec. 3, effective June 29, 2023. -- Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 52, effective June 26, 2009. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 13, effective August 30, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 495, effective June 20, 2005; and ch. 168, sec. 21, effective M arch 18, 2005. -- Amended 2004 Ky. Acts ch. 18, sec. 5, effective July 13, 2004; and ch. 105, sec. 21, effective July 13, 2004. -- https://library.partnertax.ai/us-ky/stat/141.315 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 496, effective June 20, 2005. -- Created 1954 Ky. Acts ch. 79, sec. 23, effective June 17, 1954. https://library.partnertax.ai/us-ky/stat/141.320 Effective: June 17, 1954 History: Created 1954 Ky. Acts ch. 79, sec. 24, effective June 17, 1954. https://library.partnertax.ai/us-ky/stat/141.325 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 83, effective April 14, 2018; and ch. 207, sec. 83, effective April 27, 2018. -- Amended 2013 Ky. Acts ch. 119, sec. 23, effective June 25, 2013. -- Amended 2005 Ky. Acts ch. 85, sec. 497, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 233, sec. 14, effective June 17, 1978. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 4, sec. 13, effective April 23, 1956. -- Created 1954 Ky. Acts ch. 79, sec. 25. Legislative Researc https://library.partnertax.ai/us-ky/stat/141.330 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 498, effective June 20, 2005. -- Amended 1970 Ky. Acts ch. 216, sec. 11. -- Amended 1966 Ky. Acts ch. 176, Part I, sec. 11. -- Amended 1962 Ky. Acts ch. 124, sec. 6. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 4, sec. 14. -- Created 1954 Ky. Acts ch. 79, sec. 26. Legislative Research Commission Note . This section as amended by Acts 1970, ch. 216 applies to taxable years beginning on or after January 1, 1971. https://library.partnertax.ai/us-ky/stat/141.335 Effective: June 20, 2005 History: Amended 2005 Ky. A cts ch. 85, sec. 499, effective June 20, 2005. -- Created 1954 Ky. Acts ch. 79, sec. 27, effective June 17, 1954. https://library.partnertax.ai/us-ky/stat/141.340 Effective: July 12, 2006 History: Amended 2006 Ky. Acts ch. 149, sec. 203, effective July 12, 2006. -- Amended 2002 Ky. Acts ch. 366, sec. 17, effective January 1, 2003. -- Amended 1978 Ky. Acts ch. 233, sec. 15, effective June 17, 1978. -- Created 1954 Ky. Acts ch. 79, sec. 28, effective June 17, 1954. Legislative Research Commission Note (1/1/2003). The amendments to subsection (3) of this statute made in 2002 Ky. Acts ch. 366, sec. 17, "apply retroactively to July 15, 1994." 2002 Ky. Acts ch. https://library.partnertax.ai/us-ky/stat/141.345 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 500, effective June 20, 2005. -- Amended 1966 Ky. Acts ch. 176, Part 1, sec. 12. -- Created 1954 Ky. Acts ch. 79, sec. 29. https://library.partnertax.ai/us-ky/stat/141.347 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 84, effective April 14, 2018; and ch. 207, sec. 84, effective April 27, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 20, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 4, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 501, effective June 20, 2005; and ch. 168, sec. 20, effective March 18, 2005. -- Amended 1996 Ky. Acts ch. 194, sec. 5, effective July 15, 1996 . -- A https://library.partnertax.ai/us-ky/stat/141.350 Effective: June 29, 2023 History: Amended 2023 Ky. Acts ch. 75, sec. 4, effe ctive June 29, 2023. -- Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 53, effective June 26, 2009. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 14, effective August 30, 2007. -- Amended 2000 Ky. Acts ch. 300, sec. 3, effective July 14, 200 0; and ch. 528, sec. 19, effective July 14, 2000. -- Amended 1996 Ky. Acts ch. 194, sec. 6, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 450, sec. 35, effect https://library.partnertax.ai/us-ky/stat/141.355 Effective: June 17, 1954 History: Created 1954 Ky. Acts ch. 79, sec. 31, effective June 17, 1954. https://library.partnertax.ai/us-ky/stat/141.360 History: Repealed 1970 Ky. Acts ch. 216, sec. 13. -- Amended 1960 Ky. Acts ch. 5, Art. III, sec. 8, effective February 5, 1960. -- Created 1958 Ky. Acts ch. 3, sec. 6. https://library.partnertax.ai/us-ky/stat/141.370 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 502, effective June 20, 2005; and ch. 168, sec. 22, effective March 18, 2005. -- Created 1970 Ky. Acts ch. 216, sec. 10. Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1, 2005. Legislative Research Commission Note (3/18/2005). This section was amended by 2005 Ky. Acts chs. 85 and 16 8, which do not appear to be https://library.partnertax.ai/us-ky/stat/141.375 History: Repealed 2005 Ky. Acts ch. 168, sec. 157, effective June 1, 2005. -- Created 1984 Ky. Acts ch. 209, sec. 1, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/141.380 History: Repealed 2005 Ky. Acts ch. 168, sec. 157, effective June 1, 2005; and amended 2005 Ky. Acts ch. 85, sec. 503, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 325, sec. 25, effective July 13, 1990. -- Created 1984 Ky. Acts ch. 209, sec. 2, effective July 13, 1984. Legislative Research Commission Note (6/01/2005). Under KRS 446.260, the repeal of this section in 2005 Ky. Acts ch. 168 prevails over its amendment in 2005 Ky. Acts ch. 85. https://library.partnertax.ai/us-ky/stat/141.381 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 10, effective June 27, 2025. -- Amended 2015 Ky. Acts ch. 30, sec . 2, effective July 1, 2015. -- Amended 2012 Ky. Acts ch. 157, sec. 1, effective July 12, 2012. -- Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 19, effective June 26, 2009. https://library.partnertax.ai/us-ky/stat/141.382 Effective: June 26, 2009 History: Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 32, effective June 26, 2009. https://library.partnertax.ai/us-ky/stat/141.383 Effective: July 1, 2025 History: Amended 2025 Ky. Acts ch. 91, sec. 4, effective July 1, 2025; and ch. 162, sec 11, effective April 10, 2025. -- Amended 2023 Ky. Acts ch. 75, sec. 5, effective June 29, 2023. -- Amended 2021 Ky. Acts ch. 156, sec. 16, effective June 29, 2021. -- Amended 2020 Ky. Acts ch. 91, sec. 15, effective April 15, 2020. -- Amended 2018 Ky. Acts ch. 171, sec. 85, effective April 14, 2018; and ch. 207, sec. 85, effective April 27, 2018. -- Amended 2014 Ky. Acts ch. 102, sec. https://library.partnertax.ai/us-ky/stat/141.384 Effective: July 15, 2014 History: Amended 2014 Ky. Acts ch. 128, sec. 4, effective July 15, 2014. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 13, effective June 4, 2010. -- Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 68, effective June 26, 2009. https://library.partnertax.ai/us-ky/stat/141.385 Effective: June 26, 2009 History: Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 69, effective June 26, 2009. https://library.partnertax.ai/us-ky/stat/141.386 Effective: June 26, 2009 History: Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 70, effective June 26, 2009. https://library.partnertax.ai/us-ky/stat/141.387 Effective: June 26, 2009 History: Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 71, effect ive June 26, 2009. https://library.partnertax.ai/us-ky/stat/141.388 History:Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 6, effective June 4, 2010. -- Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 104, effective June 26, 2009. Legislative Research Commission Note (6/4/2010). 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 29, provides: "The amendments to KRS 141.388(1)(a) and (b) contained in Section 6 of this Act apply to all purchases of qualified residences within the approved https://library.partnertax.ai/us-ky/stat/141.389 Effective: March 31, 2023 History: Amended 2023 Ky. Acts ch. 148, sec. 3, effect ive March 31, 2023. -- Amended 2018 Ky. Acts ch. 171, sec. 103, effective April 14, 2018; and ch. 207, sec. 103, effective April 27, 2018. -- Created 2014 Ky. Acts ch. 102, sec. 16, effective July 15, 2014. https://library.partnertax.ai/us-ky/stat/141.390 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 156, sec. 12, effective June 29, 2021. -- Amended 2019 Ky. Acts ch. 151, sec. 53, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 86, effective April 14, 2018; and ch. 207, sec. 86 , effective April 27, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 21, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 5, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 504, effective https://library.partnertax.ai/us-ky/stat/141.391 Effective: July 15, 2024 History: Created 2024 Ky. Acts ch. 166, sec. 11, effective July 15, 2024. https://library.partnertax.ai/us-ky/stat/141.392 History:Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Created 2013 Ky. Acts ch. 131, sec. 32, effective June 25, 2013. https://library.partnertax.ai/us-ky/stat/141.395 Effective: June 28, 2006 History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 22, effective J une 28, 2006. -- Created 2002 Ky. Acts ch. 230, sec. 5, effective July 15, 2002. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an earlier tax year, the provisions of this Act shall apply to taxable years beginning on or after January 1, 2007." https://library.partnertax.ai/us-ky/stat/141.396 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 140, effective June 29, 2021. -- Amended 2018 Ky. Acts ch. 171, sec. 98, effective April 14, 2018; and ch. 207, sec. 97, effective April 27, 2018. -- Created 2014 Ky. Acts ch. 102, sec. 28, effective July 15, 2014. https://library.partnertax.ai/us-ky/stat/141.398 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 203, sec. 8, effective June 29, 2021. https://library.partnertax.ai/us-ky/stat/141.400 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 87, eff ective April 14, 2018; and ch. 207, sec. 87, effective April 27, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 23, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 6, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 505, effective June 20, 2005; and ch. 168, sec. 24, effective March 18, 2005. -- Amended 1996 Ky. Acts ch. 194, sec. 7, effective July 15, 1996. -- A https://library.partnertax.ai/us-ky/stat/141.0401 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 8, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 196, sec. 13, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 77, effective April 14, 2018; and ch. 207, sec. 77, effective April 27, 2018. -- Amended 2008 Ky. Acts ch. 18, sec. 1, effective July 15, 2008. -- Created 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 4, effective June 28, 2006. Legislative Researc h Commission Note (4/15/2020). 2020 Ky. Acts c https://library.partnertax.ai/us-ky/stat/141.401 History: Repealed 2023 Ky. Acts ch. 75, sec. 39, effective June 29, 2023. -- Amended 2018 Ky. Acts ch. 171 , sec. 88, effective April 14, 2018; and ch. 207, sec. 88, effective April 27, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 24, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 7, effective April 25, 2006. - Amended 2005 Ky. Acts ch. 85, sec. 506, effective June 20, 2005; and ch. 168, sec. 25, effective March 18, 2005. -- Created 2000 Ky. Acts ch. 5 https://library.partnertax.ai/us-ky/stat/141.402 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 54, effective June 27, 2019. -- Created 2007 Ky. Acts ch. 91, sec. 6, effective March 23, 2007. Legislative Research Commission Note (3/23/2007). In su bsection (8) of Ky. Acts ch. 91, sec. 6, it appears from context and on advice of the drafter that two references to "this Act" should have been to "this section and Sections 1 to 5 of this Act." The Reviser of Statutes has made these changes pursuant to KRS 7.136. https://library.partnertax.ai/us-ky/stat/141.403 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 101, effective June 29, 2021. -- Amended 2018 Ky. Acts ch. 171, sec. 89, effective April 14, 2018; and ch. 207, sec. 89, effective April 27, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 25, effecti ve June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 8, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 507, effective June 20, 2005; and ch. 168, sec. 26, effective March 18, 2005. -- https://library.partnertax.ai/us-ky/stat/141.0405 History: Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Amended 2010 Ky. Acts ch. 24, sec. 111, effective July 15, 2010. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 18, effective August 30, 2007. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 14, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 473, effective June 20, 2005. -- Created 2000 Ky. Acts ch. 320, sec. 1, effective July 14, 2000. Legislative Research Commission Note (4/27/2018). https://library.partnertax.ai/us-ky/stat/141.405 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 90, effective April 14, 2018; and ch. 207, sec. 90, effec tive April 27, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 26, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 9, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 508, effective June 20, 2005; and ch. 168, sec. 27, effective March 18, 2005. -- Amended 2000 Ky. Acts ch. 300, sec. 4, effective July 14, 2000. -- C https://library.partnertax.ai/us-ky/stat/141.0406 History:Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 19, effective August 30, 2007. -- Created 2000 Ky. Acts ch. 320, sec. 3, effective July 14, 2000. Legislative Research Commission Note (7/14/2000). Although 2000 Ky. Acts ch. 320, sec. 3, directed that this section was created as a new section of KRS Chapter 131, the statute has been codified in KRS Chapter 141 because that chapter of the statutes is the more logical https://library.partnertax.ai/us-ky/stat/141.407 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 91, effective April 14, 2018; and ch. 207, sec. 91, effective April 27, 2018. -- Amended 2006 (1st Ext ra. Sess.) Ky. Acts ch. 2, sec. 27, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 10, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 509, effective June 20, 2005; and ch. 168, sec. 28, effective March 18, 2005. -- Amended 1996 Ky. Acts ch. 194, sec. 9, effective July 15, 1996. -- https://library.partnertax.ai/us-ky/stat/141.408 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 55, effective June 27, 2019. -- Created 2018 Ky. Acts ch. 171, sec. 115, effective April 14, 2018; and ch. 207, sec. 115, effective April 27, 2018. Legislative Research Commission Note (4/27/2018). This statute was creat ed by 2018 Ky. Acts ch. 171, sec. 115 and ch. 207, sec. 115, which are nearly identical and have been codified together. https://library.partnertax.ai/us-ky/stat/141.410 Effective: June 28, 2006 History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 28, effective June 28, 2006. -- Amended 2006 Ky. Acts ch 252, Pt. XIII, sec. 11, effective April 25, 2006. - Amended 2005 Ky. Acts ch. 168, sec. 29, effecti ve March 18, 2005. -- Created 1994 Ky. Acts ch. 390, sec. 16, effective July 15, 1994. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to a https://library.partnertax.ai/us-ky/stat/141.412 Effective: June 28, 2006 History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 29, effective June 28, 2006. -- Created 1994 Ky. Acts ch. 390, sec. 17, effective July 15, 1994. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an earlier tax year, the provisions of this Act shall apply to taxable years beginning on or after January 1, 2007." https://library.partnertax.ai/us-ky/stat/141.414 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 92, eff ective April 14, 2018; and ch. 207, sec. 92, effective April 27, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 30, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 12, effective April 25, 2006. -- Amended 2005 Ky. A cts ch. 85, sec. 510, effective June 20, 2005; and ch. 168, sec. 30, effective March 18, 2005. -- Created 1994 Ky. Acts ch. 390, sec. 18, effective July 15, 1994. L https://library.partnertax.ai/us-ky/stat/141.415 Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 93, effective April 14, 2018; and ch. 207, sec. 93, effective April 27, 2018. -- Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 31, effective June 26, 2009. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 31, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 13, effective April 25, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 511, effective June 20, 2005; and ch. 168, sec. 31, effective Ma https://library.partnertax.ai/us-ky/stat/141.416 History: Repealed 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 114, effective June 26, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 512, effective June 20, 2005. -- Created 2003 Ky. Acts ch. 148, sec. 12, effective June 24, 2003. https://library.partnertax.ai/us-ky/stat/141.418 Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 112, effective July 15, 2010. -- Amended 2007 Ky. Acts ch. 100, sec. 4, effective June 26, 2007. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 32, effective June 28, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 140, effective March 18, 2005. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, p rovides that "unless a provision of this Act specifically applies to an earlier https://library.partnertax.ai/us-ky/stat/141.419 Effective: July 14, 2022 History: Created 2022 Ky. Acts ch. 212, sec. 52, effective July 14, 2022. https://library.partnertax.ai/us-ky/stat/141.420 History:Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 11, effective June 28, 2006. -- Amended 2006 Ky. Acts ch. 252, Pt. XIII, sec. 14, effective April 25, 2006; and ch. 6, sec. 17, effective March 6, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 18, effective March 18, 2005. Legislative Research Commission Note (7/12/2006). This section was amended by 2006 Ky. Acts chs. 6 and 252, which do not appear to be in conflict https://library.partnertax.ai/us-ky/stat/141.421 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 56, effective June 27, 201 9. -- Created 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 12, effective August 30, 2007. https://library.partnertax.ai/us-ky/stat/141.422 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 26, effective April 15, 2020. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 20, effective August 30, 2007. -- Created 2005 Ky. Acts ch. 168, sec. 136, effective March 18, 2005. Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch . 168, sec. 165, provides that this section shall apply to tax years beginning on or after J anuary 1, 2005. https://library.partnertax.ai/us-ky/stat/141.423 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 27, effective April 15, 2020. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 21, effective August 30, 2007. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 33, effective June 28, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 137, effective March 18, 2005. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically ap https://library.partnertax.ai/us-ky/stat/141.424 Effective: July 12, 2012 History: Amended 2012 Ky. Acts ch. 160, sec. 134, effective July 12, 2012. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 22, effective August 30, 2007. - - Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 34, effective June 28, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 138, effective March 18, 2005. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically a https://library.partnertax.ai/us-ky/stat/141.425 Effective: March 18, 2005 History: Created 2005 Ky. Acts ch. 168, sec. 139, effective March 18, 2005. Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch . 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1, 2005. Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch . 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been chang https://library.partnertax.ai/us-ky/stat/141.428 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 57, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 29, sec. 6, effective July 14, 2018. -- Amended 2010 Ky. Acts ch. 24, sec. 113, effective July 15, 2010. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 28, effective August 30, 2 007. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 35, effective June 28, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 142, effective March 18, 2005. Legislative Research Comm https://library.partnertax.ai/us-ky/stat/141.430 History:Repealed 2018 Ky. Acts ch. 199, sec. 37, effective July 14, 2018. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 19, effective June 4, 2010. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 44, effective August 30, 2007. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 36, effective June 28, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 149, effective March 18, 2005. https://library.partnertax.ai/us-ky/stat/141.432 Effective: July 15, 2014 History: Amended 2014 Ky. Acts ch. 102, sec. 29, effective July 15, 2014. -- Created 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 16, effective June 4, 2010. https://library.partnertax.ai/us-ky/stat/141.433 Effective: July 15, 2014 History: Amended 2014 Ky. Acts ch. 102, sec. 30, effective July 15, 2014. -- Created 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 17, effective June 4, 2010. https://library.partnertax.ai/us-ky/stat/141.434 Effective: July 15, 2014 History: Amended 2014 Ky. Acts ch. 102, sec. 31, effective July 15, 2014. -- Created 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 18, effective June 4, 2010. https://library.partnertax.ai/us-ky/stat/141.435 Effective: February 25, 2010 History: Repealed and reenacted 2010 Ky. Acts ch. 5, sec. 11, effective February 25, 2010. -- Created 2008 Ky. Acts ch. 139, sec. 11, effective July 15, 2008. Legislative Research Commission Note (2/25/2010). 2010 Ky. Acts ch. 5, sec. 28, provides that the repeal and reenactment of this section in t hat Act "shall apply retroactively to July 15, 2008." Legislative Research Commission Note (7/15/2008). 2008 Ky. Acts ch. 139, sec. 26, provides that this section "shall https://library.partnertax.ai/us-ky/stat/141.436 Effective: July 14, 2018 History: Amended 2018 Ky. Acts ch. 29, sec. 7, effective July 14, 2018. -- Repealed and reenacted 2010 Ky. Acts ch. 5, sec. 12, effective February 25, 2010; and amended ch. 24, sec. 114, effective July 15, 2010. -- Created 2008 Ky. Acts ch. 139, sec. 12, effective July 15, 2008. Legislative Research Commission Note (2/25/2010). 2010 Ky. Acts ch. 5, sec. 28, provides that the repeal and reenactment of this section in that Act "shall apply retroactively to July 15, 2008." https://library.partnertax.ai/us-ky/stat/141.437 Effective: February 25, 2010 History: Repealed and reenacted 2010 Ky. Acts ch. 5, sec. 13, effective February 25, 2010. -- Created 2008 Ky. Acts ch. 139, sec. 13, effective July 15, 2008. Legislative Research Com mission Note (2/25/2010). 2010 Ky. Acts ch. 5, sec. 28, provides that the repeal and reenactment of this section in that Act "shall apply retroactively to July 15, 2008." Legislative Research Commission Note (7/15/2008). 2008 Ky. Acts ch. 139, sec. 26, provides that this section "shall https://library.partnertax.ai/us-ky/stat/141.438 Effective: July 15, 2014 History: Amended 2014 Ky. Acts ch. 138, sec. 7, effective July 15, 2014. -- Created 2010 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 14, effective June 4, 2010. https://library.partnertax.ai/us-ky/stat/141.440 Effective: July 15, 1986 History: Amended 1986 Ky. Acts ch. 439, sec. 3, effective July 15, 1986. -- Created 1984 Ky. Acts ch. 382, sec. 14, effective July 13, 1984. https://library.partnertax.ai/us-ky/stat/141.441 Effective: July 15, 2014 History: Created 2014 Ky. Acts ch. 102, sec. 15, effective July 15, 2014. https://library.partnertax.ai/us-ky/stat/141.442 History: Repealed 2005 Ky. Acts ch. 27, sec. 5, effective June 20, 2005; and amended 2005 Ky. Acts ch. 85, sec. 513, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 168, sec. 1, effective July 13, 1990. -- Created 1988 Ky. Acts ch. 269, sec. 1, effective July 15, 1988. Legislative Research Commission Note (6/20/2005). Under KRS 446.260, the repeal of this section in 2005 Ky. Acts ch. 27 prevails over its amendment in 2005 Ky. Acts ch. 85. https://library.partnertax.ai/us-ky/stat/141.443 Effective: June 24, 2015 History: Created 2015 Ky. Acts ch. 96, sec. 1, effective June 24, 2015. https://library.partnertax.ai/us-ky/stat/141.444 Effective: July 14, 1992 History: Created 1992 Ky. Acts ch. 58, sec. 1, July 14, 1992. https://library.partnertax.ai/us-ky/stat/141.445 Effective: June 24, 2015 History: Created 2015 Ky. Acts ch. 96, sec. 2, effective June 24, 2015; and ch. 108, sec. 1, effective June 24, 2015. Legislative Research Commission N ote (6/24[/2015). This statute was created with identical text in 2015 Ky. Acts chs. 96 and 108, which were companion bills. These Acts have been codified together. https://library.partnertax.ai/us-ky/stat/141.446 Effective: June 20, 2005 History: Created 2005 Ky. Acts ch. 27, sec. 1, effective June 20, 2005. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/141.447 Effective: June 24, 2015 History: Created 2015 Ky. Acts ch. 108, sec. 5, effective June 24, 2015. https://library.partnertax.ai/us-ky/stat/141.448 Effective: July 12, 2012 History: Created 2012 Ky. Acts ch. 159, sec. 1, effective July 12, 2012. Legislative Research Commission Note (7/12/2012). 2005 Ky. Acts ch. 85, sec. 701, instructs the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in the Act, as it confirms the reorganization of the Finance and Administration Cabinet. A reference to the "secretary of the Revenue Cabinet" that appeared in 2012 Ky. Acts ch. 159, sec. 1, has been https://library.partnertax.ai/us-ky/stat/141.449 Effective: July 14, 2018 History: Created 2018 Ky. Acts ch. 62, sec. 1, effective July 14, 2018. https://library.partnertax.ai/us-ky/stat/141.450 Effective: July 15, 1980 History: Created 1980 Ky. Acts ch. 121, sec. 1, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/141.455 Effective: July 15, 1994 History: Amended 1994 Ky. Acts ch. 72, sec. 1, effective July 15, 1994. -- Created 1980 Ky. Acts ch. 121, sec. 2, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/141.460 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 514, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 72, sec. 2, effective July 15, 1994. -- Created 1980 Ky. Acts ch. 121, sec. 3, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/141.465 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 515, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 72, sec. 3, effective July 15, 1994. -- Created 1980 Ky. Acts ch. 121, sec. 4, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/141.470 Effective: July 14, 2018 History: Amended 2018 Ky. Acts ch. 29, sec. 8, effective July 14, 2018. -- Created 1980 Ky. Acts ch. 121, sec. 6, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/141.475 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 516, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 121, sec. 7, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/141.480 Effective: July 15, 1980 History: Created 1980 Ky. Acts ch. 121, sec. 8, effective July 15, 1980. https://library.partnertax.ai/us-ky/stat/141.502 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 6, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court rule d that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'education other th an in common schools'." Commonwealth ex https://library.partnertax.ai/us-ky/stat/141.504 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 7, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court ruled that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex re https://library.partnertax.ai/us-ky/stat/141.506 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 8, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court ruled that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex re https://library.partnertax.ai/us-ky/stat/141.508 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 9, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court ruled that the E ducation Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex r https://library.partnertax.ai/us-ky/stat/141.510 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 10, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court ruled that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex r https://library.partnertax.ai/us-ky/stat/141.512 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 11, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On De cember 15, 2022, the Kentucky Supreme Court ruled that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising o r collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex https://library.partnertax.ai/us-ky/stat/141.514 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 12, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court ruled that the Education Opport unity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex https://library.partnertax.ai/us-ky/stat/141.516 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 13, effective June 29, 2021. Legislative Resea rch Commission Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court ruled that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex https://library.partnertax.ai/us-ky/stat/141.518 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 14, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On December 15, 2022, the Kentucky S upreme Court ruled that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'e ducation other than in common schools'." Commonwealth ex https://library.partnertax.ai/us-ky/stat/141.520 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 15, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court ruled that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Ac ts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex https://library.partnertax.ai/us-ky/stat/141.522 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 16, effective June 29, 2021. Legislative Research Commi ssion Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court ruled that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex https://library.partnertax.ai/us-ky/stat/141.524 Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 17, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court ruled that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constituti on on the raising or collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex https://library.partnertax.ai/us-ky/stat/141.900 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 16, effective April 15, 2020. -- Created 2018 Ky. Acts ch. 171, sec. 52, effective April 14, 2018; and ch. 207, sec. 52, effective April 27, 2018. Legislative Research Commission Note (4/15/2020). 2020 Ky. Acts ch. 91, sec. 76 provides that the changes made to this statute in Section 16 of that Act apply to taxable years beginning on or after January 1, 2019. Legislative Research Commission Note (4/27/2018). KRS 141.0202 was r https://library.partnertax.ai/us-ky/stat/141.901 Effective: April 27, 2018 History: Created 2018 Ky. Acts ch. 171, sec. 59, effective April 14, 2018; and ch. 207, sec. 59, effective April 27, 2018. Legislative Research Commission Note (4/27/2018). This statute was created by 2018 Ky. Acts ch. 171, sec. 59 and ch. 207, sec. 59, which are n early identical and have been codified together. https://library.partnertax.ai/us-ky/stat/141.985 Effective: April 15, 2020 History: Amended 2020 Ky. Acts ch. 91, sec. 17, effective April 15, 2020. -- Amended 2019 Ky. Acts ch. 151, sec. 5 8, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 85, sec. 517, effective June 20, 2005. -- Amended 1982 Ky. Acts ch. 452, sec. 26, effective July 1, 1982. -- Created 1978 Ky. Acts ch. 233, sec. 17, effective June 17, 1978. Legislative Research Comm ission Note (4/15/2020). 2020 Ky. Acts ch. 91, sec. 76 provides that the changes made to this statute https://library.partnertax.ai/us-ky/stat/141.990 Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 59, effective June 27, 2019. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 71, effective June 28, 2006. -- Amended 2006 Ky. Acts. ch. 6, sec. 18, effective March 6, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 518, effective June 20, 2005; and ch. 168, sec. 32, effective March 18, 2005. -- Amended 1992 Ky. Acts ch. 338, sec. 27, effective July 14, 1992; ch. 403, sec. 19, effective July 14, 1992; and ch. 463, sec. 17, https://library.partnertax.ai/us-ky/stat/141.3841 Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 98, sec. 29, effective June 27, 2025. -- Created 2020 Ky. Acts ch. 91, sec. 19, effective April 15, 2020. https://library.partnertax.ai/us-ky/stat/141.4231 Effective: April 15, 2020 History: Created 2020 Ky. Acts ch. 91, sec. 25, effective April 15, 2020. https://library.partnertax.ai/us-ky/stat/141.4242 Effective: August 30, 2007 History: Created 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 24, effective August 30, 2007. https://library.partnertax.ai/us-ky/stat/141.4244 Effective: August 30, 2007 History: Created 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 23, effective August 30, 2007. https://library.partnertax.ai/us-ky/stat/141.4246 Effective: July 12, 2012 History: Amended 2012 Ky. Acts ch. 160, sec. 135, effective July 12, 2012. -- Created 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 25, effective August 30, 2007. https://library.partnertax.ai/us-ky/stat/141.4248 Effective: August 30, 2007 History: Created 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 26, effective August 30, 2007. https://library.partnertax.ai/us-ky/stat/141.4425 Effective: June 27, 2019 History: Created 2019 Ky. Acts ch. 196, sec. 3, effective June 27, 2019. https://library.partnertax.ai/us-ky/stat/142.010 Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 26, sec. 3, effective July 14, 2022. -- Amended 2006 Ky. Acts ch. 255, sec. 12, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 519, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 408, sec. 177, effective J uly 1, 2001. -- Amended 1992 Ky. Acts ch. 403, sec. 20, effective July 14, 1992. -- Amended 1986 Ky. Acts ch. 52, sec. 1, effective July 15, 1986. -- Amended 1984 Ky. Acts ch. 172, sec. 2, effective July 13, 1 https://library.partnertax.ai/us-ky/stat/142.011 History: Repealed 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 491, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 40, sec. 1. -- Amended 1972 Ky. Acts ch. 338, sec. 1. -- Amended 1962 Ky. Acts ch. 10, sec. 1. -- Repealed, reenacted, and amended 1950 Ky. Acts ch. 130, secs. 1, 2, and 3. -- Created 1948 Ky. Acts ch. 61, sec. 4, effective March 24, 1948. https://library.partnertax.ai/us-ky/stat/142.015 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 520, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 233, sec. 22, effectiv e June 17, 1978; and ch. 384, sec. 285, effective June 17, 1978. -- Created 1946 Ky. Acts ch. 43, sec. 1. https://library.partnertax.ai/us-ky/stat/142.020 History: Repealed 1974 Ky. Acts ch. 316, sec. 6. -- Amended 1944 Ky. Acts ch. 119, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4239i-2, 4239i-2a. https://library.partnertax.ai/us-ky/stat/142.030 History: Repealed 1979 (1st Extra. Sess.) Ky. Acts ch. 7, sec. 8, effective July 1, 1979. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, 485; and ch. 17, sec. 42. -- Amended 1966 Ky. Acts ch. 26, sec. 8. -- Amended 1962 Ky. Acts ch. 261, sec. 2. -- Created 1956 Ky. Acts ch. 37, secs. 2 and 3. https://library.partnertax.ai/us-ky/stat/142.040 History: Repealed 1979 (1st Extra. Sess.) Ky. Acts ch. 7, sec. 8, effective July 1, 1979. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 17, sec. 43. -- Amended 1972 Ky. Acts ch. 324, sec. 2. -- Created 1962 Ky. Acts ch. 282, secs. 2 and 3. https://library.partnertax.ai/us-ky/stat/142.050 Effective: July 15, 2014 History: Amended 2014 Ky. Acts ch. 25, sec. 97, effective July 15, 2014. -- Amended 2012 Ky. Acts ch. 44, sec. 3, effective July 12, 2012. -- Amended 2006 Ky. Acts ch. 149, sec. 204, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 521, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 341, sec. 2, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 29, sec. 1, effective February 29, 1996. -- Amended 1994 Ky. Acts ch. 55, sec. 1, effective July 15, 19 https://library.partnertax.ai/us-ky/stat/142.060 Created 1976 Ky. Acts ch. 318, sec. 1. https://library.partnertax.ai/us-ky/stat/142.100 Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 16, effective January 1, 2017. https://library.partnertax.ai/us-ky/stat/142.105 Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 17, effective January 1, 2017. https://library.partnertax.ai/us-ky/stat/142.110 Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 18, effective January 1, 2017. https://library.partnertax.ai/us-ky/stat/142.115 Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 19, effective January 1, 2017. https://library.partnertax.ai/us-ky/stat/142.120 Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 20, effective January 1, 2017. https://library.partnertax.ai/us-ky/stat/142.125 Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 21, effective January 1, 2017. https://library.partnertax.ai/us-ky/stat/142.130 Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 22, effective January 1, 2017. https://library.partnertax.ai/us-ky/stat/142.135 Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 23, effective January 1, 2017. https://library.partnertax.ai/us-ky/stat/142.201 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 1, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.203 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 2, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.207 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 3, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.211 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effecti ve July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 4, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.213 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 5, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.217 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 6, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.221 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 7, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.223 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 8, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.227 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 9, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.231 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 10, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.233 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 11, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.237 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 12, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.241 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 13, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.243 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 14, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.247 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 15, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.251 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 16, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.253 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 17, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.257 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 18, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.259 History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 19, effective June 8, 1993. https://library.partnertax.ai/us-ky/stat/142.301 Effective: April 5, 2024 History: Amended 2024 Ky. Acts ch. 94, sec. 3, effective April 5, 2024. -- Amended 2020 Ky. Acts ch. 110, sec. 1, effective July 15, 2020. -- Amended 2012 Ky. Acts ch. 146, sec. 11, effective July 12, 2012. -- Amended 2005 Ky. Acts ch. 73, sec. 2, effective June 20, 2005; ch. 85, sec. 522, effective June 20, 2005; ch. 99, sec. 20, effective June 20, 2005; and ch. 120, sec. 1, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 101, effective July 15, 1998. -- https://library.partnertax.ai/us-ky/stat/142.303 Effective: June 26, 2007 History: Amended 2007 Ky. Acts ch. 9, sec. 1, effective June 26, 2007. -- Created 1994 Ky. Acts ch. 512, sec. 97, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.307 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 73, sec. 4, effective June 20, 2005; and ch. 99, sec. 21, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 102, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 1, effectiv e August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 98, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 73 and 99, which do not appear to be in conflict and h https://library.partnertax.ai/us-ky/stat/142.309 Effective: August 1, 1996 History: Created 1996 Ky. Acts ch. 110, sec. 2, effective August 1, 1996. https://library.partnertax.ai/us-ky/stat/142.311 Effective: April 10, 1998 History: Amended 1998 Ky. Acts ch. 496, sec. 60, effective Apr il 10, 1998. -- Created 1994 Ky. Acts ch. 512, sec. 99, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.313 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 120, sec. 5, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 4, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 100, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.314 Effective: July 12, 2012 History: Amended 2012 Ky. Acts ch. 146, sec. 12, effective July 12, 2012. -- Created 2005 Ky. Acts ch. 120, sec. 2, effective June 20, 2005. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made i https://library.partnertax.ai/us-ky/stat/142.315 Effective: June 20, 2005 History: Created 2005 Ky. Acts ch. 120, sec. 3, effective June 20, 2005. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/142.316 Effective: June 20, 2005 History: Created 2005 Ky. Acts ch. 120, sec. 4, effective June 20, 2005. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/142.317 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 523, effective June 20, 2005; and ch. 120, sec. 6, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 5, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 101, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85 and 120, which do not appear to be in conflict and have been codified together. https://library.partnertax.ai/us-ky/stat/142.318 Effective: July 15, 2020 History: Created 2020 Ky. Acts ch. 110, sec. 2, effective July 15, 2020. https://library.partnertax.ai/us-ky/stat/142.321 Effective: June 20, 2005 History: Amended 2005 K y. Acts ch. 85, sec. 524, effective June 20, 2005; and ch. 120, sec. 7, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 6, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 102, effective July 15, 1994. Legislative Research C ommission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85 and 120, which do not appear to be in conflict and have been codified together. https://library.partnertax.ai/us-ky/stat/142.323 Effective: July 15, 2020 History: Amended 2020 Ky. Acts ch. 110, sec. 3, effective July 15, 2020. -- Amended 2005 Ky. Acts ch. 85, sec. 525, effective June 20, 2005; and ch. 120, sec. 8, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 7, effective August 1, 1996. - - Created 1994 Ky. Acts ch. 512, sec. 103, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.327 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 526, effective June 20, 2005; and ch. 120, sec. 9, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 8, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 104, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85 and 120, which do not appear to be in conflict and have been codified together. https://library.partnertax.ai/us-ky/stat/142.331 Effective: June 20, 2005 History: Amended 2005 Ky. A cts ch. 85, sec. 527, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 105, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.333 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 528, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 106, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.337 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 529, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 107, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.341 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 530, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 108, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.343 Effective: July 15, 1994 History: Created 1994 Ky. Acts ch. 512, sec. 109, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.347 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 531, effective June 20, 2005; ch. 99, sec. 118, effective June 20, 2005; and ch. 120, sec. 10, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 103, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 9, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 110, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85, 99, https://library.partnertax.ai/us-ky/stat/142.351 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 532, eff ective June 20, 2005; ch. 99, sec. 119, effective June 20, 2005; and ch. 120, sec. 11, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 104, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 10, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 111, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85, 99 https://library.partnertax.ai/us-ky/stat/142.353 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 533, effective June 20, 2005; and ch. 120, sec. 12, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 11, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 51 2, sec. 112, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85 and 120, which do not appear to be in conflict and have been codified together. https://library.partnertax.ai/us-ky/stat/142.357 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 120, sec. 13, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 12, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 113, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.359 Effective: July 15, 1994 History: Created 1994 Ky. Acts ch. 512, sec. 114, effective July 15, 1994. https://library.partnertax.ai/us-ky/stat/142.361 Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 73, sec. 3, effective June 20, 2005. -- Created 2004 Ky. Acts ch. 142, sec. 1, effective April 21, 2004. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in https://library.partnertax.ai/us-ky/stat/142.363 Effective: July 12, 2012 History: Amended 2012 Ky. Acts ch. 146, sec. 13, effective July 12, 2012. -- Created 2004 Ky. Acts ch. 142, sec. 2, effective April 21, 2004. Legislative Research Commission Note (4/21/2004). Subsection (5) of this statute refers to "the Cabinet for Health and Family Services, Department for Medicaid Services." Under KRS 12.020, the Department for Medicaid Services is part of the Cabinet for Health Services, not part of the Cabinet for Health and Family S ervices. The cr https://library.partnertax.ai/us-ky/stat/142.400 Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 212, sec. 25, effective January 1, 2023. -- Created 2005 Ky. Acts ch. 168, sec. 67, effective June 1, 2005. https://library.partnertax.ai/us-ky/stat/142.402 Effective: June 1, 2005 History: Created 2005 Ky. Acts ch. 168, sec. 68, effective June 1, 2005. Legislative Research Commission Note (6/1/2005). 2005 Ky. Acts chs . 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. https://library.partnertax.ai/us-ky/stat/142.404 Effective: July 12, 2006 History: Amended 2006 Ky. Acts ch. 149, sec. 205, effective July 12, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 69, effective June 1, 2005. https://library.partnertax.ai/us-ky/stat/142.406 Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 16, sec. 14, effective June 25, 200 9. -- Created 2005 Ky. Acts ch. 168, sec. 70, effective June 1, 2005. 2020-2022 Budget Reference. See State/Executive Branch Budget, 2020 Ky. Acts ch. 92, Pt. V, I, 1 at 941. Legislative Research Commission Note (6/1/2005). 2005 Ky. Acts chs. 11, 85, 95, 9 7, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in https://library.partnertax.ai/us-ky/stat/142.408 Effective: June 1, 2005 History: Created 2005 Ky. Acts ch. 168, sec. 71, effective June 1, 2005. https://library.partnertax.ai/us-ky/stat/143.010 Effective: July 1, 2013 History: Amended 2013 Ky. Acts ch. 119, sec. 18, effective July 1, 2013. -- Amended 2008 Ky. Acts ch. 182, sec. 1, effective July 15, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 534, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 478, sec. 1, effective July 14, 2000. -- Amended 1994 Ky. Acts ch. 133, sec. 1, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 163, sec. 7, effective July 13, 1990; and ch. 177, sec. 4, effective July 13, 1990. -- Amended 1988 Ky. A https://library.partnertax.ai/us-ky/stat/143A.010 Effective: July 1, 2013 History: Amended 2013 Ky. Acts ch. 119, sec. 20, effective July 1, 2013. -- Amended 2005 Ky. Acts ch. 85, sec. 544, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 133, sec. 2, effective July 15, 1994. -- Amended 1984 Ky. Acts ch. 173, sec. 1, effective July 13, 1984. -- Created 1980 Ky. Acts ch. 392, sec. 1, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143.020 Effective: July 1, 1978 History: Amended 1978 Ky. Acts ch. 189, sec. 2, July 1, 1978. -- Amended 1976 Ky. Acts ch. 84, sec. 1, effective March 29, 1976. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 2. https://library.partnertax.ai/us-ky/stat/143A.020 Effective: June 1, 1980 History: Created 1980 Ky. Acts ch. 392, sec. 2, effective June 1, 1980. https://library.partnertax.ai/us-ky/stat/143.021 Effective: July 14, 2000 History: Created 2000 Ky. Acts ch. 478, sec. 2, effective July 14, 2000.