103 KAR 45:015
Circular relating to the legal process tax and the Spouse Abuse Shelter Fund
Section 1. Revenue Circular 73C203 (revised 12/1/00), relating to state taxes on legal processes and instruments (KRS 142.010 and 209.160) merely restates or summarizes the requirements or provisions of the legal process tax and the Spouse Abuse Shelter Fund (KRS 142.010 and 209.160 respectively) and is hereby rescinded and shall be null, void, and unenforceable.
Amendment history
(33 Ky.R. 2829; 3164; eff. 5-4-2007; Crt eff. 8-7-2019; Crt eff. 7-9-2026.)
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