103 KAR 18:172
Withholding tax circulars
Section 1. The following withholding tax circulars of the Department of Revenue are rescinded and shall be null, void, and unenforceable:
(1) Revenue Circular 42C010 - Withholding tax reporting procedures under the Ky. Revitalization Authority. This circular is being rescinded because it is obsolete. Guidance on withholding tax reporting procedures under the Kentucky Revitalization Authority is available in 103 KAR 18:180 - Withholding Tax Reporting Procedures Under the Kentucky Revitalization Authority.
(2) Revenue Circular 42C011 - Kentucky. Withholding tax reporting procedures under the Kentucky Jobs Development Authority. This circular is being rescinded because it is obsolete. Guidance on withholding tax reporting procedures under the Kentucky Jobs Development Authority is available in 103 KAR 18:210, Kentucky Jobs Development Act Service and Technology Job Creation Assessment Fee.
(3) Revenue Circular 42C012 - Kentucky. Withholding tax reporting procedures under the Ky. Rural Economic Development Authority. This circular is being rescinded because it is obsolete. Guidance on withholding tax reporting procedures under the Kentucky Rural Economic Development Authority is available in 103 KAR 18:190, Kentucky Rural Economic Development Act Job Development Assessment Fee.
(4) Revenue Circular 42C013 - Kentucky. Withholding tax reporting procedures under the Ky. Industrial Development Act. This circular is being rescinded because it is obsolete. Guidance on withholding tax reporting procedures under the Kentucky Industrial Development Act is available in 103 KAR 18:200, Kentucky Industrial Development Act Job Development Assessment Fee.
Amendment history
(103 KAR 018:172. 33 Ky.R. 1203; 1520; eff. 1-5-2007; Crt eff. 11-6-2018; Crt eff. 10-1-2025.)
Source: view the official text
In this chapter (11 sections)
- 18:010 · Employers required to withhold
- 18:020 · Withholding return adjustment
- 18:050 · Withholding statements
- 18:060 · Miscellaneous payroll period
- 18:070 · Supplemental wages and other payments subject to withholding
- 18:090 · Payroll records
- 18:110 · Voluntary withholding
- 18:120 · Security for compliance; bonds
- 18:150 · Employer's withholding reporting requirements
- 18:172 · Withholding tax circulars
- 18:180 · Kentucky economic development acts wage assessment