Skip to content
Kentucky Revised Statutes — Title XI (Revenue and Taxation)
1,251 sections.
Chapter 131 — Department Of Revenue
- 131 Department to publish forms and instructions without promulgation of administrative regulation
- 131.010 Definitions for chapter
- 131.020 Major organizational units of the Department of Revenue -- Functions and duties
- 131.025 Repealed, 1956 Repealed 1956
- 131.030 Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241
- 131.032 Criminal background investigation required for department's employees with access to or use of federal tax information
- 131.040 Repealed, 1964 Repealed 1964
- 131.041 Short title
- 131.050 Repealed, 1960 Repealed 1960
- 131.051 "Taxpayer representative" defined for KRS 131.041 to 131.081
- 131.060 Repealed, 1960 Repealed 1960
- 131.061 KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue
- 131.070 Repealed, 1960 Repealed 1960
- 131.071 Repealed, 2009 Repealed 2009
- 131.080 Repealed, 1960 Repealed 1960
- 131.081 Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue
- 131.083 Division of Taxpayer Ombudsman -- Duties -- Annual reports
- 131.090 Repealed, 1964 Repealed 1964
- 131.100 Repealed, 1964 Repealed 1964
- 131.110 Protest of assessment by Department of Revenue -- Review -- Appeal
- 131.120 Repealed, 1964 Repealed 1964
- 131.125 Repealed, 1964 Repealed 1964
- 131.130 General powers and duties of department -- Prosecution duties
- 131.132 Annual report by department on tax law changes
- 131.135 Annual report by employers on workers' compensation coverage
- 131.140 Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties
- 131.150 Jeopardy assessments
- 131.155 Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer
- 131.160 Collection on bond for taxes
- 131.170 Extension of time for filing reports and returns
- 131.175 Commissioner authorized to waive penalty, but not interest
- 131.180 Uniform Civil Penalty Act
- 131.181 Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate
- 131.182 Repealed, 1992 Repealed 1992
- 131.183 Tax interest rate
- 131.185 Period for which records to be preserved
- 131.190 Information acquired in tax administration not to be divulged -- Exceptions
- 131.191 Prohibition against employment of prisoners in jobs with access to taxpayer information
- 131.192 Duplication of records by department
- 131.194 Disposition of fee charged for duplicating records
- 131.200 Repealed, 1964 Repealed 1964
- 131.205 Temporary deposits of collections by field representatives -- Transmittal to department
- 131.207 Repealed, 1968 Repealed 1968
- 131.210 Investigation of officers' accounts
- 131.220 Repealed, 1988 Repealed 1988
- 131.230 Interstate comity
- 131.240 Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements
- 131.250 Returns, reports, and statements to be filed electronically -- Waiver -- Applicability to microbrewery licensees
- 131.310 Repealed, 2017 Repealed 2017
- 131.311 Repealed, 1968 Repealed 1968
- 131.315 Repealed, 2017 Repealed 2017
- 131.320 Repealed, 2017 Repealed 2017
- 131.330 Repealed, 2017 Repealed 2017
- 131.345 Repealed, 1996 Repealed 1996
- 131.350 Repealed, 1996 Repealed 1996
- 131.360 Repealed, 1996 Repealed 1996
- 131.400 Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible
- 131.410 Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits
- 131.420 Requirements for amnesty -- Installment payments -- Invalidation of amnesty -- Protests. (See LRC Note below)
- 131.425 Interest on taxes paid under amnesty
- 131.430 Administration and publicizing of program
- 131.435 Tax amnesty program -- Request for proposal -- Requirements -- Evaluation -- Tax amnesty receipt account. (See LRC Note below)
- 131.440 Cost-of-collection fees -- Accrual of interest -- Applicability. (See LRC Note below)
- 131.445 Civil and criminal penalties following amnesty -- Invalidation of amnesty. (See LRC Note below)
- 131.500 Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property
- 131.510 Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy
- 131.515 Delinquent taxes, penalties, interest, and other costs constitute lien in favor of Commonwealth -- Duration -- Notice
- 131.520 Surrender of property upon which levy made -- Effect of surrender or failure to do so
- 131.530 Right of redemption
- 131.540 Release or return of property
- 131.550 Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor
- 131.560 Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims
- 131.565 Definition of "state agency" -- Establishment of claim by state agency pursuant to statutory provision, administrative regulation, or ordinance -- Requests to withhold individual income tax refund
- 131.570 Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer of refund -- Payment of excess to taxpayer
- 131.575 Apportionment of refund on separate return between spouses
- 131.580 Rules and regulations
- 131.585 State debt offset account
- 131.590 Credit to state debt offset account
- 131.595 Procedure exclusive for withholding or transmitting individual income tax refund
- 131.600 Definitions for KRS 131.600 to 131.630
- 131.602 Tobacco product manufacturer's options to become participating manufacturer or to contribute to qualified escrow fund on quarterly basis -- Management of escrow fund -- Penalties for failure to place required funds in escrow -- Assignment of escrow funds to Commonwealth -- Credit of assigned funds against judgment -- Opinion of Attorney General required prior to assignment -- Importers jointly and severally liable with non-U.S. manufacturers for escrow amounts -- Posting of financial instrument
- 131.604 Repealed, 2015 Repealed 2015
- 131.606 Legislative findings and purposes
- 131.608 131.608 Annual and quarterly certifications to Attorney General by participating and nonparticipating manufacturers -- Contents -- Scope -- Records
- 131.610 Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice
- 131.612 Prohibition against affixing stamp to cigarettes of tobacco product manufacturer or brand family not in directory -- Prohibition against selling cigarettes after manufacturer or brand family removed from directory
- 131.614 Appointment of agent by nonresident nonparticipating tobacco product manufacturer and each of its importers for service of process
- 131.616 Submission of documentation by stamping agent
- 131.618 Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information
- 131.620 Proof of qualified escrow fund
- 131.622 When cigarettes deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty
- 131.624 Appeal of exclusion from directory -- Authority for administrative regulations
- 131.626 State entitled to recover costs of enforcement action -- Tobacco control special fund created
- 131.628 Severability of provisions
- 131.630 Revocation or suspension of distributor's or stamping agent's license -- Civil penalties
- 131.650 List of taxpayers owing delinquent taxes or fees
- 131.652 Taxes and fees subject to publication
- 131.654 Notice to delinquent taxpayer before publication of name
- 131.656 Method of publication of list -- Contents
- 131.658 Removal of name from list of delinquent taxpayers
- 131.660 Rights of taxpayer whose name is erroneously published
- 131.670 Definitions for KRS 131.670 to 131.676
- 131.672 Collection of delinquent taxes or debts -- Financial institution data match system -- Requirements for implementation of system -- Lien or levy on account assets -- Notice -- Fees -- Erroneous lien or levy -- Administrative regulations
- 131.674 Financial institutions to provide department with identifying information on delinquent taxpayers and debtors with account -- Fee for conducting data matches -- Confidentiality of information -- Limitation on liability
- 131.676 Provision of identifying or asset information not to be disclosed to delinquent taxpayer or debtor -- Penalty -- Financial institutions not liable -- General notice to account holders
- 131.990 Penalties
- 131.1815 Revocation of state license issued to person who becomes a delinquent taxpayer
- 131.1817 Definitions for section -- Delinquent taxpayer subject to revocation or denial of professional or occupational license, driver's license, and motor vehicle registration -- Agencies' duties to assist department -- Notice -- Appeal -- Written tax clearance before reissuance -- Administrative regulations
Chapter 132 — Levy And Assessment Of Property Taxes
- 132.010 Definitions for chapter
- 132.011 Repealed, 1992 Repealed 1992
- 132.012 "Abandoned urban property" defined -- Classification as real property for tax purposes
- 132.015 List of real property additions and deletions to tax rolls to be maintained by property valuation administrator
- 132.017 Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Tax dollars not to be used to advocate for or against public question -- Second billing
- 132.018 Reduction of tax rate on personal property
- 132.020 State ad valorem taxes
- 132.023 Limits for special purpose governmental entities -- Procedure for exceeding limits
- 132.024 Limits for special purpose governmental entities on personal property tax rate
- 132.025 Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable
- 132.027 City and urban-county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration
- 132.028 Rate on business inventories levied by a city or urban-county government -- Exception
- 132.029 Limits for city and urban-county government on personal property tax rate
- 132.030 Financial institution deposit tax
- 132.040 Financial institutions to report and pay tax -- Lien
- 132.043 Repealed, 2006 Repealed 2006
- 132.047 Repealed, 2006 Repealed 2006
- 132.050 Repealed, 2006 Repealed 2006
- 132.060 Repealed, 2006 Repealed 2006
- 132.070 Repealed, 2006 Repealed 2006
- 132.080 Repealed, 2006 Repealed 2006
- 132.090 Repealed, 2006 Repealed 2006
- 132.095 Repealed, 2000 Repealed 2000
- 132.096 Exemption from state and local ad valorem tax of various classes of property
- 132.097 Exemption from state ad valorem tax of personal property held for shipment out of state
- 132.098 Repealed, 2023 Repealed 2023
- 132.099 Local taxation of personal property held for shipment out of state -- Definitions
- 132.100 Referendum on act classifying property for taxation -- Petition
- 132.110 Certification of petition for referendum -- Publication of act
- 132.120 Certification of question -- Vote on referendum -- Certification and publication of results -- Expenses
- 132.130 Distilled spirits in bonded warehouses to be reported by proprietor or custodian
- 132.140 Assessment of distilled spirits by department -- Maximum tax rate on distilled spirits in revenue bond-financed warehouse and in barrels located in bonded warehouse or premises -- Failure to report
- 132.150 Valuation of distilled spirits certified to county clerks -- Local tax rate
- 132.160 Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest
- 132.170 Repealed, 1966 Repealed 1966
- 132.180 Liability for distilled spirits tax
- 132.185 Repealed, 1966 Repealed 1966
- 132.190 Property subject to taxation -- Situs
- 132.191 Valid valuation methods -- Minimum applicable appraisal standards -- Property valuation of multi-unit rental housing subject to government restriction on use
- 132.192 Repealed, 2023 Repealed 2023
- 132.193 Assessment of possessory interests in tax-exempt personal property -- Lessee's liability
- 132.195 Assessment of possessory interest in tax-exempt real or personal property -- Lessee's liability
- 132.200 Property subject to state tax only
- 132.202 Tax on municipal solid waste disposal facility's real and tangible personal property
- 132.203 Repealed, 1992 Repealed 1992
- 132.205 Repealed, 2023 Repealed 2023
- 132.208 Repealed, 2023 Repealed 2023
- 132.210 Repealed, 2023 Repealed 2023
- 132.212 Veteran service organization qualifying as institution of public charity -- Not subject to ad valorem taxation
- 132.215 Repealed, 2006 Repealed 2006
- 132.216 Repealed, 2006 Repealed 2006
- 132.220 Assessment dates -- Listing -- Owner -- Liability -- Exemptions, listing, annual review
- 132.0225 Deadline for establishing final tax rate -- Exemption -- Procedure if increased revenue is greater than four percent
- 132.225 Repealed, 1980 Repealed 1980
- 132.227 Situs of vehicle
- 132.230 Information to be given in listing property for taxation -- Correction of error or informality
- 132.240 Repealed, 2006 Repealed 2006
- 132.250 Repealed, 1949 Repealed 1949
- 132.260 Rental space for parking mobile homes and recreational vehicles -- Report -- Right to inspect
- 132.270 Reporting and assessment of property held in pawn or pledge -- Lien
- 132.275 Public utilities in county containing city of first class or consolidated local government to give property valuation administrator information concerning customers
- 132.280 County tax levy to be based on state assessment -- Exception for special taxing district
- 132.285 Use by city of county assessment allowance for costs -- City's power in adopting procedures to use county assessment -- Appropriation
- 132.290 Omitted property, what constitutes -- Periods within which it may be assessed retroactively -- Penalties and interest
- 132.0291 Repealed, 1990 Repealed 1990
- 132.300 Repealed, 2006 Repealed 2006
- 132.310 Listing and assessment of omitted property -- Notice -- Appeal -- Penalties
- 132.320 Listing of omitted property with department -- Appeal - Collection and distribution of tax -- Deduction of fee from distribution
- 132.330 Action by Department of Revenue to assess omitted property
- 132.340 Order of county judge/executive assessing omitted property -- Certifying of assessment -- Penalties -- Collection
- 132.350 County attorney shall assist in tax assessment proceedings in court -- Compensation
- 132.360 Reopening and increase of assessment -- Notice -- Protest -- Certification
- 132.365 Repealed, 1978 Repealed 1978
- 132.370 Property valuation administrator's status as state official -- Election -- Qualification -- Terms -- Removal -- Accrued leave and compensatory time
- 132.375 Designation of qualified department employee to fill vacancy
- 132.380 Examination of candidates for property valuation administrator -- Certificate
- 132.385 Education program by department -- Certification program for administrators and others
- 132.390 Repealed, 1960 Repealed 1960
- 132.400 Bond of property valuation administrator
- 132.410 Office facilities for property valuation administrator -- Records -- Working hours
- 132.420 Duties and powers of property valuation administrator
- 132.425 Repealed, 1979 Repealed 1979
- 132.430 Repealed, 1942 Repealed 1942
- 132.440 Oath of taxpayer on listing property
- 132.450 Assessment -- Special procedure and provision for assessing real property at agricultural or horticultural value -- Election by owner
- 132.452 Declaring moratorium by government units
- 132.454 Tax liability when real property taxed as agricultural or horticultural is converted to another use
- 132.460 Property valuation administrator, or deputy, to attend hearing on appealed assessments -- Expenses
- 132.470 Assessment of property of property valuation administrator and his deputies
- 132.480 Monthly report of real estate conveyances by county clerk to property valuation administrator -- Compensation of clerk -- Inclusion of in-care-of address in records
- 132.485 Motor vehicle registration as consent to assess -- Exceptions -- Assessment of vehicle twenty years old or older -- Ownership -- Assessment of vehicle purchased and registered in different years – Exemptions -- Criteria for adjustment of value
- 132.486 Assessment system for tangible personal property -- Administrative regulations -- Appeals -- Effect of appeal on payment of taxes
- 132.487 Centralized ad valorem tax system for all motor vehicles -- General and compensating tax rates -- Access to records -- Property valuation administrator to assess motor vehicles
- 132.488 Centralized ad valorem tax system for motorboats -- Access to records
- 132.490 Repealed, 2006 Repealed 2006
- 132.500 Repealed, 2006 Repealed 2006
- 132.510 Fiduciary's report of personal property held
- 132.520 Repealed, 2006 Repealed 2006
- 132.530 Preparation of tax rolls
- 132.540 Repealed, 1949 Repealed 1949
- 132.550 Repealed, 2020 Repealed 2020
- 132.560 Repealed, 1966 Repealed 1966
- 132.570 Attempts to evade taxation -- Penalty
- 132.580 Repealed, 1949 Repealed 1949
- 132.585 State local finance officer to provide tax rate calculation assistance
- 132.590 Compensation of administrator -- Salary schedule -- Salary adjustments -- Advancement in grade -- Biennial budget -- Allowances for deputies -- Payments by fiscal court
- 132.591 Repealed, 2000 Repealed 2000
- 132.595 Repealed, 2000 Repealed 2000
- 132.597 Expense allowance for property valuation administrators who meet stipulated requirements -- Annual professional instruction
- 132.600 Repealed, 1974 Repealed 1974
- 132.601 Administrator's use of local funds accruing to office -- Bank account -- Expenditures -- Supervision
- 132.605 Purchase of assessment supplies and equipment by county -- Purchase and loan by Department of Revenue-- Maintenance
- 132.610 Verification of property valuation administrator's claim for services -- Affidavit
- 132.620 Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty -- Procedure -- Appeal
- 132.630 Repealed, 1976 Repealed 1976
- 132.635 Repealed, 2020 Repealed 2020
- 132.640 Repealed, 1949 Repealed 1949
- 132.645 Payment of compensation to property valuation administrator
- 132.650 Informality or irregularity does not vitiate assessment or tax bills -- Failure of property valuation administrator to call on taxpayer or perform duties on time does not make assessment void
- 132.660 Emergency assessments
- 132.670 Mapping of property -- Biennial review by Department of Revenue
- 132.672 Mapping project account -- Transfer of funds
- 132.680 Repealed, 1968 Repealed 1968
- 132.690 Annual revaluation of real property -- Quadrennial examination of real property -- Methods of examination -- Emergency revaluation
- 132.700 Repealed, 1980 Repealed 1980
- 132.710 Repealed, 1962 Repealed 1962
- 132.720 Definitions for KRS 132.260 and 132.751
- 132.730 Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception
- 132.740 Repealed, 1981 Repealed 1981
- 132.750 Repealed, 1992 Repealed 1992
- 132.751 Classification of certain mobile or manufactured homes and certain recreational vehicles as real property
- 132.760 Repealed, 2023 Repealed 2023
- 132.810 Homestead exemption -- Application -- Qualification
- 132.815 Monthly reports from certified electrical inspectors -- Use of information
- 132.820 Assessment of unmined coal, oil, and gas reserves held separately from surface real property -- Exceptions -- Effect of appeal on payment of taxes
- 132.825 Listing of property required
- 132.990 Penalties
- 132.4851 Exemption for portion of motor vehicle property taxes computed on increase in value between 2021 and 2023 assessments -- Automatic refund of overpayment of taxes
Chapter 133 — Supervision, Equalization, And Review Of Assessments
- 133.010 Definitions for chapter
- 133.015 Repealed, 1966 Repealed 1966
- 133.020 County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest
- 133.030 Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members
- 133.040 Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation
- 133.045 Inspection period for tax rolls -- Publication and posting
- 133.046 Repealed, 1949 Repealed 1949
- 133.047 Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Reasonable fee schedule for information used for commercial or business purposes -- Access to information
- 133.060 Repealed, 1942 Repealed 1942
- 133.070 Assessment where property is annexed by another civil division
- 133.080 Repealed, 1942 Repealed 1942
- 133.090 Repealed, 1942 Repealed 1942
- 133.100 Repealed, 1942 Repealed 1942
- 133.110 Correction of clerical errors in assessment
- 133.120 Appeal procedure
- 133.123 Department advice -- Responsibility for determination of fair cash value
- 133.125 Summary of appeals -- Final recapitulation -- Clerk of board of assessment appeals -- Duties -- Compensation
- 133.130 Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department
- 133.140 Repealed, 1942 Repealed 1942
- 133.150 Equalization of county or district assessments by Department of Revenue
- 133.160 Notice of assessment raised by Department of Revenue -- To whom given -- Contents
- 133.170 Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal
- 133.180 Certification by department to county clerk -- Certification of tax books -- Effect
- 133.181 Compensation of county clerk for correcting tax books following equalization
- 133.185 Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception
- 133.200 Payment of costs in action by state to increase assessment -- When refunded
- 133.210 Repealed, 1949 Repealed 1949
- 133.215 Fees of sheriff for serving process in tax assessment proceeding
- 133.220 Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices
- 133.225 Information pertaining to property taxes to be available on Web site accessible to the public -- Explanation of process for assessing property values -- Explanation of process for setting tax rates -- Explanation of process for property tax collection -- Information on accessing Web sites of local offices -- Web site address to be included on every notice of assessment and property tax bill sent to taxpayer
- 133.230 Preparation of omitted tax bills -- Delivery to sheriff
- 133.240 Compensation of county clerk for making tax bills -- Payment
- 133.250 Sales-assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit
- 133.990 Penalties
Chapter 134 — Payment, Collection, And Refund Of Taxes
- 134.010 Definitions for chapter
- 134.015 Due dates -- Person responsible for payment -- Regular and alternative collection schedules -- Discounts
- 134.020 Repealed, 2010 Repealed 2010
- 134.030 Repealed, 2010 Repealed 2010
- 134.035 Repealed, 1950 Repealed 1950
- 134.036 Repealed, 1950 Repealed 1950
- 134.037 Repealed, 1950 Repealed 1950
- 134.040 Repealed, 2010 Repealed 2010
- 134.050 Repealed, 2010 Repealed 2010
- 134.060 Repealed, 2010 Repealed 2010
- 134.070 Repealed, 2010 Repealed 2010
- 134.080 Repealed, 2010 Repealed 2010
- 134.090 Repealed, 2010 Repealed 2010
- 134.100 Repealed, 2010 Repealed 2010
- 134.110 Repealed, 2010 Repealed 2010
- 134.119 Sheriff is collector of taxes -- Means of payment -- Penalties -- Sale of personal property -- Compensation of sheriff
- 134.120 Repealed, 2010 Repealed 2010
- 134.121 Transferees -- Rights and obligations
- 134.122 Transfer of certificates of delinquency by sheriff to clerk
- 134.125 Interest on certificates of delinquency
- 134.126 Duties of the clerk regarding certificates of delinquency -- Fees
- 134.127 Payment of amount due on certificate of delinquency to the clerk
- 134.128 Process for sale of certificate of delinquency by clerks to persons not listed in KRS 134.127(1)(a)
- 134.129 Registration for sale of certificates of delinquency with Department of Revenue
- 134.130 Repealed, 2010 Repealed 2010
- 134.131 County clerk to annually provide department with list of certificates of delinquency received from sheriff -- Publication on department's Web site
- 134.140 Investment of tax revenues until time of distribution -- Disposition of investment earnings
- 134.145 Repealed, 1980 Repealed 1980
- 134.146 Repealed, 1980 Repealed 1980
- 134.147 Repealed, 1980 Repealed 1980
- 134.148 Repealed, 2010 Repealed 2010
- 134.150 Repealed, 2010 Repealed 2010
- 134.160 Office rooms, hours, and books of sheriff
- 134.170 Repealed, 2010 Repealed 2010
- 134.180 Repealed, 2010 Repealed 2010
- 134.190 Collection of tax from taxpayer about to remove or conceal property -- Payment of delinquent taxes due on property by one holding royalties or payments derived therefrom
- 134.191 Monthly reporting and payment of taxes collected by sheriff
- 134.192 Annual settlement of tax collections by sheriff
- 134.193 Annual sheriff's tax settlement audit -- Requirements
- 134.200 Repealed, 2010 Repealed 2010
- 134.210 Repealed, 1950 Repealed 1950
- 134.215 Outgoing sheriff -- Delivery of records and unpaid tax bills to successor -- Receipt for unpaid and partially paid tax bills, contents, filing, recording -- Responsibility for collecting and accounting for accounts -- Settlement -- Notice of temporary refusal to accept payment of taxes -- Expense allowance to outgoing sheriff for preparation of receipt
- 134.220 Repealed, 2010 Repealed 2010
- 134.230 Bond to be executed by sheriff -- Liability of sheriff and sureties
- 134.240 Repealed, 2010 Repealed 2010
- 134.250 Repealed, 2010 Repealed 2010
- 134.260 Repealed, 2010 Repealed 2010
- 134.270 Repealed, 2010 Repealed 2010
- 134.280 Repealed, 2010 Repealed 2010
- 134.290 Repealed, 2010 Repealed 2010
- 134.295 Repealed, 2010 Repealed 2010
- 134.300 Repealed, 2010 Repealed 2010
- 134.310 Repealed, 2010 Repealed 2010
- 134.320 Repealed, 2010 Repealed 2010
- 134.325 Repealed, 2010 Repealed 2010
- 134.330 Repealed, 2010 Repealed 2010
- 134.340 Repealed, 2010 Repealed 2010
- 134.350 Repealed, 2010 Repealed 2010
- 134.360 Repealed, 2010 Repealed 2010
- 134.370 Repealed, 1994 Repealed 1994
- 134.382 Repealed, 1998 Repealed 1998
- 134.385 Repealed, 2010 Repealed 2010
- 134.390 Repealed, 2010 Repealed 2010
- 134.410 Repealed, 2010 Repealed 2010
- 134.415 Repealed, 1962 Repealed 1962
- 134.420 Lien for taxes
- 134.421 Apportionment of taxes on real property when one owner does not pay taxes due
- 134.430 Repealed, 2010 Repealed 2010
- 134.440 Repealed, 2010 Repealed 2010
- 134.450 Repealed, 2010 Repealed 2010
- 134.452 Third-party purchaser of certificate of delinquency -- Fees -- Reasonable attorneys' litigation fees -- Collection limitations -- Notice to proper owner -- Legislative findings
- 134.460 Repealed, 2010 Repealed 2010
- 134.470 Repealed, 2010 Repealed 2010
- 134.480 Repealed, 2010 Repealed 2010
- 134.485 Repealed, 2010 Repealed 2010
- 134.490 Actions by owner of certificate of delinquency to collect or foreclose certificate -- Notice by third-party purchaser to taxpayer -- Installment payment plans
- 134.500 Repealed, 2010 Repealed 2010
- 134.504 Department to collect or contract with county attorney for collection of certificates of delinquency
- 134.505 No compensation to county attorney who fails to perform duties as to tax claims
- 134.530 Repealed, 1966 Repealed 1966
- 134.540 Repealed, 2010 Repealed 2010
- 134.545 Use of funds by county attorney
- 134.546 Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit
- 134.547 Collection of delinquent taxes and assessment of omitted property
- 134.548 Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale
- 134.549 Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer
- 134.550 Repealed, 2010 Repealed 2010
- 134.551 Refund to purchaser of certificate of delinquency that is unenforceable or declared void -- Reassessment of property
- 134.552 Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration
- 134.560 Repealed, 2010 Repealed 2010
- 134.570 Repealed, 2010 Repealed 2010
- 134.580 Refund of taxes, other than ad valorem and unconstitutional taxes -- Immunity of the Commonwealth from refund suits based on combined or consolidated returns
- 134.590 Refund of ad valorem taxes or taxes held unconstitutional
- 134.800 County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment
- 134.805 Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles
- 134.810 Date on which taxes become due or delinquent
- 134.815 Payment by clerk -- Report of clerk
- 134.820 Final settlement
- 134.825 Data processing costs for AVIS for ad valorem collections to be paid by Department of Revenue
- 134.830 County clerk to collect ad valorem taxes on motorboats
- 134.990 Penalties
Chapter 135 — Collection Of Public Claims By Action
Chapter 136 — Corporation And Utility Taxes
- 136.010 Definitions for chapter, except KRS 136.500 to 136.575
- 136.012 "Production credit association" defined
- 136.013 "Bank for cooperatives" defined
- 136.020 Assessment of property of corporations
- 136.030 Repealed, 2006 Repealed 2006
- 136.040 Repealed, 1946 Repealed 1946
- 136.050 Time of payment of corporation, property, and franchise taxes -- Interest -- Penalties
- 136.060 Corporation organization tax
- 136.070 Repealed, 2018 Repealed 2018
- 136.071 Repealed, 2018 Repealed 2018
- 136.072 Repealed, 1966 Repealed 1966
- 136.073 Average net capital tax on open-end registered investment companies
- 136.074 Repealed, 1966 Repealed 1966
- 136.076 Auditing of returns -- Assessment of additional tax
- 136.078 Repealed, 2019 Repealed 2019
- 136.080 Repealed, 1966 Repealed 1966
- 136.090 Repealed, 2019 Repealed 2019
- 136.100 Repealed, 2019 Repealed 2019
- 136.110 Repealed, 1962 Repealed 1962
- 136.115 Definitions for KRS 136.120 to 136.180
- 136.120 Public service corporation property tax -- Exemptions -- Classification -- Assessment -- Certification
- 136.130 Reports of all public service corporations -- Extensions
- 136.132 Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately
- 136.140 Reports of interstate public service corporations
- 136.150 Ascertainment of facts on failure to report
- 136.160 Valuation of property -- Determination
- 136.170 Apportionment of property valuation
- 136.180 Notice and certification of valuation -- Effect of appeal on payment of taxes -- Payment of fee by any district which has value certified by department
- 136.181 Repealed, 2008 Repealed 2008
- 136.182 Repealed, 2008 Repealed 2008
- 136.183 Repealed, 2008 Repealed 2008
- 136.184 Repealed, 2008 Repealed 2008
- 136.185 Repealed, 1964 Repealed 1964
- 136.186 Repealed, 2005 Repealed 2005
- 136.187 Repealed, 2008 Repealed 2008
- 136.188 Annual fee on trucks, tractors, and buses operating partly within and partly outside Kentucky -- Fee to replace ad valorem tax -- Determination of value and fee -- Collection and distribution -- Protest
- 136.190 Boundary report of cities of the home rule class and taxing districts
- 136.200 Allocation of railroad bridge assessment
- 136.210 Repealed, 1960 Repealed 1960
- 136.220 Repealed, 1960 Repealed 1960
- 136.230 Repealed, 1966 Repealed 1966
- 136.240 Repealed, 1960 Repealed 1960
- 136.250 Repealed, 1966 Repealed 1966
- 136.260 Repealed, 1966 Repealed 1966
- 136.270 Repealed, 1966 Repealed 1966
- 136.275 Repealed, 1966 Repealed 1966
- 136.280 Repealed, 1966 Repealed 1966
- 136.290 Report of savings and loan, savings bank, and similar institutions -- Value determination -- Notice
- 136.291 Inapplicability of KRS 136.290, 136.300, and 136.310 after January 1, 2021 -- Savings and loan associations subject to corporation income tax and limited liability entity tax after January 1, 2021 -- Short-year returns
- 136.300 Rate and payment of tax -- Exemption from other taxes -- Charging against dividends
- 136.310 Tax on and reports from foreign savings and loan associations, savings banks, and similar institutions
- 136.320 Tax on taxable capital of domestic life insurance companies in lieu of other taxes -- State and local rates
- 136.330 Tax on premium receipts life insurance company -- Exception
- 136.335 Irrevocable election of method of taxation for domestic life insurance companies -- Time of filing
- 136.340 Tax on amounts paid to stock insurance companies, other than life
- 136.350 Tax on amounts to mutual companies, other than life and Lloyd's insurers
- 136.360 Tax on amounts paid to stock insurance, to defray cost of administering fire prevention and insurance laws
- 136.370 Tax on attorneys for exchange of reciprocal or interinsurance contracts -- Additional tax on premiums of stock insurers
- 136.372 Declaration of estimated tax -- Payment -- Adjustments -- Penalties
- 136.373 Repealed, 1966 Repealed 1966
- 136.377 Repealed, 2019 Repealed 2019
- 136.380 Repealed, 1944 Repealed 1944
- 136.381 Reports and payments due notwithstanding dissolution or retirement
- 136.390 Tax on insurance companies other than stock or mutual
- 136.392 Premium surcharge
- 136.395 Hospital, medical or dental service companies exempt from premium tax
- 136.400 Repealed, 1984 Repealed 1984
- 136.410 Tax on bail bondsmen fees
- 136.500 Definitions for KRS 136.500 to 136.575
- 136.505 Franchise tax for financial institutions for taxable years prior to January 1, 2021
- 136.506 Inapplicability of KRS 136.505 after January 1, 2021 -- Financial institutions subject to corporation income tax, limited liability entity tax, and applicable local government franchise taxes after January 1, 2021 -- Short-year returns
- 136.510 Rate of franchise tax -- Minimum tax
- 136.515 Net capital determination -- Effect of changes in identity, form, or place of organization -- Effect of combination of financial institutions
- 136.520 Conditions constituting regularly engaging in business in the Commonwealth by financial institutions
- 136.525 Apportionment of net capital for financial institutions with taxable business activity within and without the Commonwealth
- 136.530 Calculation of receipts factor
- 136.535 Calculation of property factor
- 136.540 Calculation of payroll factor
- 136.545 Tax returns -- Extension of time for filing
- 136.550 Examination and audit of tax returns -- Assessment of excess
- 136.555 Refunds or credits for overpayment of tax
- 136.560 Recordkeeping procedures and retention
- 136.565 Liability of corporate officers for taxes
- 136.570 Penalties -- Limitation on administrative or court proceedings by delinquent financial institutions
- 136.575 Local government franchise taxes -- Filing of report of deposits -- Tax rate
- 136.600 Purpose of KRS 136.600 to 136.660 and 132.825
- 136.602 Definitions for KRS 136.600 to 136.660
- 136.604 Excise tax -- Multichannel video programming services -- Rate-sourcing rule
- 136.605 Sourcing of communications services -- Definitions
- 136.606 Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth
- 136.608 Exclusions from excise tax
- 136.610 Credit for tax paid in other state
- 136.612 Exception in the case of worthless accounts
- 136.614 Compensation to collect and timely remit excise tax
- 136.616 Imposition of tax on gross revenues -- Multichannel video programming services and communications services -- Rates -- Collection of tax from purchaser prohibited -- Exclusion for municipal utility
- 136.617 Credit for tax on multichannel video programming or communications service paid in another state
- 136.618 Application for certificate of registration
- 136.620 Taxes due monthly -- Required monthly return -- Contents of return
- 136.622 Extension of time for filing return
- 136.624 Time for assessing taxes shown owing
- 136.626 Offset of overpayments against tax owing
- 136.628 Record retention
- 136.630 Interest on overdue tax
- 136.632 Refund or credit of taxes paid -- Claims
- 136.634 Administration by the department
- 136.636 Security for compliance
- 136.638 Officer and member liability for taxes due
- 136.640 Return of tax savings to customers
- 136.642 Legal action not to delay collections
- 136.644 Limitations of legal actions
- 136.646 Penalties
- 136.648 Gross revenues and excise tax fund and state baseline and local growth fund -- Creation and administration of funds
- 136.650 Required participation in funds -- Computation of amounts -- Designated monthly hold harmless amount
- 136.652 Distribution -- Administrative costs -- Monthly hold harmless amounts
- 136.654 Determination of distributions -- State baseline and local growth fund
- 136.656 Distributions -- County growth portion -- State baseline portion
- 136.658 Local Distribution Fund Oversight Committee -- Creation and duties
- 136.660 Prohibitions -- Local franchise fee or tax defined
- 136.0701 Repealed, 2018 Repealed 2018
- 136.0704 Repealed, 2018 Repealed 2018
- 136.980 Penalty for delinquency in payment
- 136.985 Penalty for failing to file return
- 136.990 Penalties
- 136.1801 Definitions for KRS 136.1801 to 136.1806
- 136.1802 Watercraft assessment and taxation -- Allocation of tax receipts -- Value determination
- 136.1803 Description of watercraft operated during previous calendar year to be filed with department
- 136.1804 Notification of assessed value of watercraft -- Protest -- Tax rates -- Distribution of tax receipts -- Administrative fee
- 136.1805 Base collections
- 136.1806 Taxes levied under KRS 136.1801 to 136.1806 not exclusive
- 136.1873 Application of section -- Taxation of vehicles of system whose route or operation is partly within this state
- 136.1875 Information to be furnished by fleet owner
- 136.1877 Application of section -- Appeal from notice of tentative assessment -- Effect of appeal on payment of taxes -- Collection of state taxes -- Aggregate local rate to be set annually -- Distribution
Chapter 137 — License Taxes
- 137.010 Repealed, 1994 Repealed 1994
- 137.020 Repealed, 1964 Repealed 1964
- 137.030 Repealed, 1964 Repealed 1964
- 137.040 Repealed, 1962 Repealed 1962
- 137.050 Repealed, 1962 Repealed 1962
- 137.060 Repealed, 1960 Repealed 1960
- 137.070 Repealed, 1962 Repealed 1962
- 137.080 Repealed, 1962 Repealed 1962
- 137.090 Repealed, 1962 Repealed 1962
- 137.100 Repealed, 1962 Repealed 1962
- 137.110 Repealed, 1962 Repealed 1962
- 137.115 Permissive county license taxes
- 137.120 Tax on production of crude petroleum
- 137.130 Transporters of crude petroleum must report and register
- 137.132 Credit for production from recovered inactive petroleum well
- 137.140 Transporter to collect and pay over tax
- 137.150 Notice of county tax levy -- Collection and payment
- 137.160 Valuation of oil for assessment by Department of Revenue -- Notice -- Appeal
- 137.170 Tentative state license tax on race meetings
- 137.180 Report and payment of tentative state license tax -- Civil penalty for nonpayment
- 137.190 License, admission, and pari-mutuel taxes in lieu of other taxes -- Local government not to levy pari-mutuel tax
- 137.200 Repealed, 1966 Repealed 1966
- 137.210 Repealed, 1966 Repealed 1966
- 137.220 Repealed, 1966 Repealed 1966
- 137.230 Repealed, 1966 Repealed 1966
- 137.240 Repealed, 1966 Repealed 1966
- 137.250 Repealed, 1966 Repealed 1966
- 137.260 Repealed, 1950 Repealed 1950
- 137.270 Repealed, 1950 Repealed 1950
- 137.280 Repealed, 1950 Repealed 1950
- 137.290 Repealed, 1950 Repealed 1950
- 137.300 Repealed, 1950 Repealed 1950
- 137.310 Repealed, 1950 Repealed 1950
- 137.320 Repealed, 1950 Repealed 1950
- 137.330 Repealed, 1950 Repealed 1950
- 137.340 Repealed, 1994 Repealed 1994
- 137.350 Repealed, 1994 Repealed 1994
- 137.360 Repealed, 1994 Repealed 1994
- 137.370 Repealed, 1994 Repealed 1994
- 137.380 Repealed, 1994 Repealed 1994
- 137.390 Repealed, 1994 Repealed 1994
- 137.400 Repealed, 1994 Repealed 1994
- 137.410 Municipal tax on coin machines -- Definition of coin machines -- Maximum tax limit
- 137.990 Penalties
Chapter 138 — Excise Taxes
- 138.010 Repealed, 1958 Repealed 1958
- 138.020 Repealed, 1958 Repealed 1958
- 138.030 Repealed, 1958 Repealed 1958
- 138.040 Repealed, 1958 Repealed 1958
- 138.045 Repealed, 1958 Repealed 1958
- 138.050 Repealed, 1958 Repealed 1958
- 138.060 Repealed, 1958 Repealed 1958
- 138.070 Repealed, 1958 Repealed 1958
- 138.080 Repealed, 1958 Repealed 1958
- 138.090 Repealed, 1952 Repealed 1952
- 138.100 Repealed, 1952 Repealed 1952
- 138.110 Repealed, 1952 Repealed 1952
- 138.120 Repealed, 1952 Repealed 1952
- 138.130 Definitions for KRS 138.130 to 138.205
- 138.132 Contraband products -- Property used in substantial connection with knowing violation of KRS 138.130 to 138.205 -- Seizure -- Sale -- Remission of forfeiture -- Appeal
- 138.135 Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers
- 138.140 Taxation of cigarettes, tobacco products, and vapor products -- Taxes not applicable to reference tobacco products -- Rates -- Liability for and remittance of tax -- Administrative regulations -- General Assembly's recognition of effect of increased tobacco taxes on public health -- Potential reduction of tax on modified risk tobacco product
- 138.143 Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments
- 138.145 Repealed, 1962 Repealed 1962
- 138.146 Evidence of cigarette tax payments -- When payment for units of cigarette tax evidence shall be made -- Consequence of failure to make timely payment
- 138.150 Repealed, 1962 Repealed 1962
- 138.155 Payment of tax without affixing evidence to individual packs
- 138.160 Repealed, 1962 Repealed 1962
- 138.165 Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal
- 138.170 Repealed, 1962 Repealed 1962
- 138.175 Selling contraband cigarettes
- 138.180 Repealed, 1962 Repealed 1962
- 138.183 Officer and member liability
- 138.185 Civil penalties for violation of KRS 138.130 to 138.205
- 138.190 Repealed, 1962 Repealed 1962
- 138.195 License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of license
- 138.197 Publication of licensed distributors on department's Web site
- 138.200 Repealed, 1962 Repealed 1962
- 138.205 Prohibited acts by licensees and manufacturers -- Acting without license
- 138.207 Repealed, 2005 Repealed 2005
- 138.208 Replacement tax -- Total tax for school districts, fire districts, and emergency service boards -- Annual assessment -- Reduction -- Distribution -- Administrative regulations
- 138.210 Definitions for KRS 138.220 to 138.446
- 138.220 State gasoline and special fuel tax -- Supplementary highway user motor fuel tax -- Imposition -- Determination of average wholesale price -- Additional tax or credit for tax-paid inventory -- Notification of average wholesale price to be given at least 20 days before July 1 of every year
- 138.221 Repealed, 1990 Repealed 1990
- 138.222 Repealed, 1990 Repealed 1990
- 138.223 Repealed, 1986 Repealed 1986
- 138.224 Presumption of taxability
- 138.225 Repealed, 1984 Repealed 1984
- 138.226 Department of Revenue to administer gasoline and special fuel taxes
- 138.227 Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements
- 138.228 Calculation of average wholesale price of gasoline
- 138.230 Dealer's records
- 138.240 Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements
- 138.250 Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks
- 138.260 Transportation companies' reports
- 138.270 Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when due
- 138.280 Payment of tax -- Electronic payment requirements
- 138.290 Civil penalties for violation of KRS 138.240 to 138.260
- 138.300 Duty to make returns, pay tax, and keep and permit examination of records for tax purposes
- 138.310 Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest
- 138.320 Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocation
- 138.321 Denial of license due to previous revocation
- 138.330 Dealer's and transporter's financial instrument
- 138.340 Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation
- 138.341 Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refund
- 138.342 Application for refund -- Investigation and payment -- Effect of false and fraudulent application
- 138.343 Repealed, 1988 Repealed 1988
- 138.344 Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refund
- 138.345 Refund permit required -- Application for
- 138.346 Bond for refund permit -- Amount
- 138.347 Records of dealers and holders of refund permits
- 138.348 Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premises
- 138.349 Refund invoices, execution of
- 138.351 Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refunds
- 138.352 Repealed, 1964 Repealed 1964
- 138.353 Assessment for amount erroneously refunded
- 138.354 Revocation of permits and privileges for violations
- 138.355 Proceedings for revocation of license or permit -- Appeal
- 138.356 Repealed, 1950 Repealed 1950
- 138.357 Repealed, 1968 Repealed 1968
- 138.358 Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers
- 138.359 Repealed, 1952 Repealed 1952
- 138.360 Repealed, 1952 Repealed 1952
- 138.370 Repealed, 1952 Repealed 1952
- 138.380 Repealed, 1952 Repealed 1952
- 138.390 Repealed, 1952 Repealed 1952
- 138.400 Repealed, 1952 Repealed 1952
- 138.410 Repealed, 1952 Repealed 1952
- 138.420 Repealed, 1952 Repealed 1952
- 138.430 Repealed, 1952 Repealed 1952
- 138.440 Repealed, 1952 Repealed 1952
- 138.445 Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims
- 138.446 Refund to bus companies, taxicab companies, and senior citizen programs -- Bond -- Application -- Audit
- 138.447 Election for exemption from KRS 138.330 -- Filing of financial instrument -- Certification of amount of gasoline and special fuels tax due
- 138.448 Liability of officers of business organizations for gasoline and special fuels tax -- Exemptions
- 138.450 Definitions for KRS 138.455 to 138.470
- 138.455 Construction of KRS 138.450 to 138.470
- 138.460 Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds
- 138.462 Definitions for KRS 138.463 and 138.4631
- 138.463 Collection of U-Drive-It tax
- 138.464 Weekly report to department -- Daily deposit in state depository
- 138.465 Individual seller to deliver registration certificate with assignment form to county clerk
- 138.470 Exemptions from tax
- 138.472 Definitions for section -- Taxes on motor vehicles provided for sharing or rent
- 138.475 Definitions for section -- Ownership fees for electric vehicles
- 138.477 Definitions for section -- Taxes on electric vehicle power -- Imposition -- Collection -- Penalties -- Administrative regulations
- 138.480 Repealed, 2022 Repealed 2022
- 138.490 Repealed, 2022 Repealed 2022
- 138.500 Repealed, 2006 Repealed 2006
- 138.502 Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty
- 138.510 Taxes on pari-mutuel wagering on live racing and telephone account, intertrack, and interstate wagering -- Exemptions -- Uses of tax revenue -- Order of disbursements -- Two-day international horse racing event -- International harness racing event
- 138.511 Definitions for KRS 138.510 to 138.550
- 138.512 Repealed, 1958 Repealed 1958
- 138.513 Tax on advance deposit account wagering licensees
- 138.520 Repealed, 1954 Repealed 1954
- 138.530 Administration and collection of tax -- Remittances -- Reports -- Books -- Records -- Distribution of tax revenue generated under KRS 138.513
- 138.540 Civil penalties for violation of KRS 138.510 to 138.530
- 138.550 Suspension or revocation of race track license
- 138.552 Definitions -- Tax on sports wagering licensees -- Reporting requirements
- 138.553 Repealed, 1964 Repealed 1964
- 138.556 Repealed, 1964 Repealed 1964
- 138.560 Repealed, 1988 Repealed 1988
- 138.565 Repealed, 1988 Repealed 1988
- 138.570 Repealed, 1988 Repealed 1988
- 138.575 Repealed, 1988 Repealed 1988
- 138.580 Repealed, 1988 Repealed 1988
- 138.585 Repealed, 1988 Repealed 1988
- 138.590 Repealed, 1988 Repealed 1988
- 138.591 Repealed, 1988 Repealed 1988
- 138.595 Repealed, 1962 Repealed 1962
- 138.600 Repealed, 1958 Repealed 1958
- 138.605 Repealed, 1956 Repealed 1956
- 138.610 Repealed, 1956 Repealed 1956
- 138.615 Repealed, 1988 Repealed 1988
- 138.620 Repealed, 1988 Repealed 1988
- 138.625 Repealed, 1988 Repealed 1988
- 138.630 Repealed, 1988 Repealed 1988
- 138.640 Repealed, 1988 Repealed 1988
- 138.645 Repealed, 1988 Repealed 1988
- 138.650 Repealed, 1956 Repealed 1956
- 138.655 Definitions for KRS 138.660 to 138.7291 and 138.990(13) and (14)
- 138.660 Motor fuels tax -- Surtax -- Weight distance tax
- 138.661 Repealed, 1987 Repealed 1987
- 138.665 License for use of public highways -- Exemption
- 138.670 Repealed, 2018 Repealed 2018
- 138.675 Cancellation of license -- Precipitation of taxes -- Cancellation of bond
- 138.680 Records required to be kept
- 138.685 Quarterly returns to be filed -- Remittance
- 138.690 Computation of tax
- 138.695 Credits for payment of gasoline tax -- Records
- 138.700 Repealed, 1956 Repealed 1956
- 138.705 Audit of licensee's records -- Erroneous credits -- Refunds
- 138.710 Method of payment of tax
- 138.715 Civil penalties and interest
- 138.720 Prohibited acts
- 138.725 Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information
- 138.727 Coordination between Department of Vehicle Regulation and Department of Revenue
- 138.729 Appeal
- 138.730 Rural co-ops are not exempt from excise taxes
- 138.755 Repealed, 1986 Repealed 1986
- 138.810 Definitions for KRS 138.820 to 138.860
- 138.820 Imposition of tax -- Rate -- Collection -- Monthly return
- 138.830 Maintenance and retention of records
- 138.840 Audit by department
- 138.850 Monthly payment of tax
- 138.860 Regulations
- 138.870 Definitions for KRS 138.870 to 138.889
- 138.872 Levy of tax on offenders engaging in a taxable activity -- Rates
- 138.874 Taxable activity prohibited unless tax paid -- Purchase of tax indicia
- 138.876 Administration by Department of Revenue -- Authority for administrative regulations
- 138.878 No preclusion from criminal prosecution
- 138.880 Notification of Department of Revenue by Commonwealth's attorney or county attorney of nonpayment of tax after conviction or plea -- Filing of notice of lien -- Release of lien
- 138.882 Assessments deemed prima facie valid -- Collection
- 138.884 Investigative powers of department
- 138.885 Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889
- 138.886 Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barred
- 138.888 Collections to be deposited in general fund
- 138.889 Penalties
- 138.990 Penalties
- 138.991 Penalties
- 138.992 Penalty for unauthorized use of gasoline or special fuels
- 138.4602 Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014
- 138.4603 Determination of motor vehicle retail price for sales on or after July 1, 2014
- 138.4605 Taxes on loaner or rental motor vehicles
- 138.4631 Estimated assessment, plus penalty and interest, against holders of U-Drive-It permits and against dealers with loaner motor vehicles for failure or refusal to pay tax
- 138.6601 Repealed, 1996 Repealed 1996
- 138.7291 Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes
Chapter 139 — Sales And Use Taxes
- 139.010 Definitions for chapter
- 139.020 Repealed, 2008 Repealed 2008
- 139.025 Regulations providing for use of tax basis other than accrual
- 139.030 Repealed, 2008 Repealed 2008
- 139.040 Repealed, 2008 Repealed 2008
- 139.050 Repealed, 2008 Repealed 2008
- 139.060 Repealed, 2008 Repealed 2008
- 139.070 Repealed, 2008 Repealed 2008
- 139.080 Repealed, 2008 Repealed 2008
- 139.090 Repealed, 2008 Repealed 2008
- 139.095 Repealed, 2008 Repealed 2008
- 139.100 Repealed, 2008 Repealed 2008
- 139.105 Sourcing of retail sales -- Communications services, digital property, and florist wire sales
- 139.110 Repealed, 2008 Repealed 2008
- 139.120 Repealed, 2008 Repealed 2008
- 139.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale
- 139.130 Repealed, 2004 Repealed 2004
- 139.140 Repealed, 2008 Repealed 2008
- 139.150 Repealed, 2008 Repealed 2008
- 139.160 Repealed, 2008 Repealed 2008
- 139.170 Repealed, 2008 Repealed 2008
- 139.180 Repealed, 2008 Repealed 2008
- 139.185 Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable
- 139.190 Repealed, 2008 Repealed 2008
- 139.195 Definitions for KRS 139.105, 139.200, 139.215, and 139.775
- 139.200 Imposition of sales tax
- 139.202 Exclusions from additional taxable services
- 139.210 Retailer's powers to collect from purchaser -- Separate display of tax -- Retailers that provide road and travel services -- Taxes collected constitute debt to Commonwealth
- 139.215 Taxation of bundled transactions
- 139.220 Prohibited advertising
- 139.230 Elimination of fractions of a cent
- 139.240 Application for retailer's or seller's permit to do business
- 139.250 Seller's permit to do business -- Issuance -- Nonassignability -- Display
- 139.260 Presumption that all gross receipts and tangible personal property, digital property, and services sold for delivery in this state are taxable -- Burden of proof
- 139.270 Resale certificate and certificates of exemption
- 139.280 Contents and form of certificate
- 139.290 Property used by purchaser after giving certificate -- When retailer may deduct purchase price
- 139.300 Fungible goods bought under certificate commingled with goods bought otherwise
- 139.310 Imposition of excise tax on storage, use, or other consumption
- 139.320 Repealed, 2007 Repealed 2007
- 139.330 Purchaser's liability for tax imposed by KRS 139.310
- 139.340 Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust -- Registration and collection by remote retailer
- 139.350 Exception in the case of bad debts
- 139.360 Tax due is retailer's debt
- 139.365 Exemption from collection duty for out-of-state commercial printers and mailers
- 139.370 Repealed, 2004 Repealed 2004
- 139.380 Separate display of tax and price
- 139.390 Registration by retailer
- 139.400 Repealed, 2004 Repealed 2004
- 139.410 Repealed, 2004 Repealed 2004
- 139.420 Repealed, 2004 Repealed 2004
- 139.430 Property used by purchaser after giving certificate
- 139.440 Fungible goods bought under certificate commingled with goods bought otherwise
- 139.450 Presumption about property shipped, brought, or electronically transferred into state -- Duties of marketplace provider -- No class action relating to overpayment of tax
- 139.460 Repealed, 2004 Repealed 2004
- 139.470 Exempt transactions
- 139.471 Transactions excluded from additional tax
- 139.472 Exemption for certain medical items
- 139.474 Repealed, 1978 Repealed 1978
- 139.480 Property exempt. (See LRC Note below)
- 139.481 Agriculture exemption license number required for exemption -- Eligibility for application -- Documentation to seller for receipt of exemption -- Administrative regulations -- Expiration and renewal of exemption number -- Searchable database of agriculture exemption numbers
- 139.482 Historical sites
- 139.483 Exemption of vessels and maritime supplies
- 139.484 Exemption of moneys paid for lease or rental of films by commercial motion picture theaters
- 139.485 Exemption of food items -- Definitions
- 139.486 Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section
- 139.487 Repealed, 2008 Repealed 2008
- 139.488 Repealed, 2008 Repealed 2008
- 139.490 Repealed, 2004 Repealed 2004
- 139.495 Application of taxes to resident nonprofit institutions and to certain limited liability companies -- Exemptions -- Refund
- 139.496 Exemption of certain sales
- 139.497 Exemption for sales by schools, school-sponsored clubs and organizations or affiliated groups, certain nonprofit educational youth programs, and federally chartered education-related corporation at annual national convention held in state
- 139.498 Exemption for sale of admissions and fundraising event sales by nonprofit organizations
- 139.499 Exemption for certain data center equipment
- 139.500 Exemption from use tax of property subject to sales or gasoline tax
- 139.505 Refundable credit of portion of sales tax paid on interstate business communications service
- 139.510 Use tax credit for sales tax paid in another state under reciprocal arrangement -- Tax credit for taxes paid in another state on communications service
- 139.512 Refundable sales and use tax credit
- 139.515 Sales tax refund program for qualifying signature projects
- 139.516 Exemption for sale or purchase of electricity used in commercial mining of cryptocurrency
- 139.517 Sales tax incentive for alternative fuel, gasification, and renewable energy facilities
- 139.518 Sales or use tax refund on energy-efficiency products used at manufacturing plant
- 139.519 Sales and use tax refund on building materials used for disaster recovery
- 139.520 Inapplicability of other statutory exemptions
- 139.530 Sales and use taxes are in addition to other taxes
- 139.531 Application of taxes to horse industry
- 139.532 Repealed, 2004 Repealed 2004
- 139.533 Sales tax rebate on sales of admissions and tangible personal property at governmental facility -- Limitation beginning July 1, 2020
- 139.534 Tax refund for purchases and operation of certain communications and computer systems costing $100 million or more
- 139.535 Sales and use tax incentive for approved companies on qualifying purchases for economic development projects approved under KRS 154.31-030
- 139.536 Tourism attraction project credit against sales tax
- 139.537 Exemption for coal-based near zero emission power plant
- 139.538 Encouragement of motion picture industry -- Legislative purpose -- Definitions -- Tax credit -- Administrative regulations
- 139.540 Taxes are due monthly
- 139.550 Required monthly return
- 139.560 Repealed, 2004 Repealed 2004
- 139.570 Reimbursement of seller's collection costs
- 139.580 Delivery of return and remittance of tax
- 139.590 Returns for other than monthly periods
- 139.600 Sales tax on rental receipts
- 139.610 Extension of time for filing return
- 139.620 Time for assessing taxes shown owing by the return
- 139.630 Repealed, 1976 Repealed 1976
- 139.640 Offset of overpayments against tax owing
- 139.650 Interest on overdue tax
- 139.660 Security for compliance with chapter
- 139.670 Withholding amount of tax liability by purchaser of business
- 139.680 Procedure in case of failure to withhold
- 139.690 Repealed, 2004 Repealed 2004
- 139.700 Collection of tax by out-of-state retailer
- 139.710 Administration by department
- 139.720 Records required to be kept -- For how long
- 139.730 Sales and use tax reports -- Vendor list
- 139.735 Restrictions on administrative regulations and policies
- 139.740 Requirements in action on debt arising out of sale of tangible personal property
- 139.750 Repealed, 2004 Repealed 2004
- 139.760 Revocation or suspension of permit -- Prohibition of suit to delay or restrain collection of tax
- 139.770 Refund or credit of taxes paid -- Claims
- 139.771 Overcollection of sales or use taxes
- 139.775 Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies
- 139.776 Repealed, 2007 Repealed 2007
- 139.777 Direct mail sourcing
- 139.778 Tangible personal property purchased out of state -- Collection of tax at titling or first registration -- Exemptions -- Remittance to department
- 139.779 Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund -- Exceptions
- 139.780 Short title
- 139.781 Definitions for KRS 139.780 to 139.795
- 139.783 Purpose of KRS 139.780 to 139.795
- 139.785 Authority of department -- Representation of state
- 139.787 Effect of agreement on Kentucky law
- 139.789 Requirements for entering into agreement
- 139.791 Cooperating sovereigns
- 139.793 Applicability of agreement -- Limitation of action
- 139.794 Conditions for exemption from assessment for uncollected or unpaid sales or use tax
- 139.795 Certified service provider is agent of seller -- Liability -- Exemption for purchaser, seller, and certified service provider
- 139.980 Civil penalties
- 139.990 Criminal penalties
- 139.4802 Restriction on notice or instruction to collect or remit sales and use tax on the sale, use, storage, or other consumption of currency or bullion currency -- Refund of tax paid -- Cause of action -- Damages -- Waiver of immunity
- 139.5313 Application of taxes to mortuary industry
- 139.5325 Sales tax incentives for qualified attraction -- Applications -- Eligibility -- Report -- Sunset
- 139.5381 Repealed, 2008 Repealed 2008
- 139.5382 Repealed, 2008 Repealed 2008
- 139.5383 Repealed, 2008 Repealed 2008
- 139.5384 Repealed, 2008 Repealed 2008
- 139.5385 Repealed, 2008 Repealed 2008
- 139.5386 Repealed, 2008 Repealed 2008
Chapter 140 — Inheritance And Estate Taxes
- 140 Payment of estate tax under protest -- Action to recover -- Refund
- 140.010 Levy of inheritance tax -- Property affected -- When tax attaches
- 140.015 Exemption of benefits from federal government arising out of military service
- 140.020 Taxation of transfers made in contemplation of death -- Revocable trusts -- Presumption of contemplation -- When presumption does not apply
- 140.030 Taxation of contracts in contemplation of death -- Proceeds of life insurance policies -- Exemptions
- 140.040 Taxation of transfers by power of appointment -- When transfer deemed to take place -- Date as of which value of property determined -- Remainder interests -- Rates and exemptions
- 140.050 Taxation of surviving owner of a joint interest
- 140.055 Repealed, 1990 Repealed 1990
- 140.060 Exemption of transfers to educational, religious and charitable institutions, and to cities and public institutions
- 140.063 Exemption of annuities or other payments under employees' trusts -- Retirement annuities -- Individual retirement bonds, accounts, and annuities
- 140.064 Repealed, 2000 Repealed 2000
- 140.065 Repealed, 1978 Repealed 1978
- 140.070 Inheritance tax rates
- 140.080 Exemptions of inheritable interests
- 140.090 Deductions allowed from distributive shares
- 140.095 Credit in case same property passes again within five years
- 140.100 Valuation of future and contingent estates -- Taxation of life estates -- Valuation of surviving spouse's interest in trust or life estate
- 140.110 Taxation of contingent and defeasible estates
- 140.120 Taxation of gifts to fiduciaries
- 140.130 Levy of estate tax -- Computation -- Payment -- Administration
- 140.150 Repealed, 1966 Repealed 1966
- 140.151 Repealed, 2000 Repealed 2000
- 140.152 Repealed, 2000 Repealed 2000
- 140.160 Supervision of collection of taxes by Department of Revenue -- Limitation on actions to collect taxes
- 140.165 Audits, appraisals and examinations -- Finality of return and payment
- 140.170 Appraisal of estates -- Appointment, duties and compensation of appraisers -- Records
- 140.180 Reports by personal representatives and trustees
- 140.190 Computation of and liability for taxes
- 140.200 Repealed, 1946 Repealed 1946
- 140.210 Payment of taxes -- Discount -- Interest -- Bond for payment
- 140.220 Collection of taxes by personal representative or trustee -- Sale of property for tax -- Recovery of taxes from trust or life estate property
- 140.222 Deferred payment of inheritance tax -- Interest -- Time and method of election to defer -- Liability for deferred payments
- 140.224 Bond to secure installment payment of inheritance tax
- 140.230 Deduction of taxes from interest less than fee -- From legacy charged on real property
- 140.240 Repealed, 2000 Repealed 2000
- 140.250 Repealed, 2000 Repealed 2000
- 140.260 Repealed, 2000 Repealed 2000
- 140.265 Repealed, 2000 Repealed 2000
- 140.270 Appraisal and taxation of estate of nonresident -- Notification of state of domicile -- Reciprocity
- 140.275 Exclusion of intangible personal property held in trust, under reciprocal agreements with other states
- 140.280 Suits here by other states to collect taxes due -- Reciprocity
- 140.285 Agreement with taxing authorities of other states
- 140.290 Refund of tax when debts are proved after deduction of tax
- 140.300 Definitions for KRS 140.310 to 140.360
- 140.310 Assessment of agricultural or horticultural land for inheritance tax purposes
- 140.320 Taxation of land converted from agricultural use
- 140.330 Land presumed assessed at agricultural value -- Procedure when not so assessed
- 140.340 Reporting of qualified real estate at agricultural or horticultural value
- 140.350 Issuance of tax waivers -- Liens -- Procedure
- 140.360 Limit on reduction of taxable value
- 140.990 Penalties
- 140.991 Civil penalties for violation of chapter
Chapter 141 — Income Taxes
- 141.010 Definitions for chapter for taxable years beginning on or after January 1, 2018
- 141.011 Casualty losses -- Net operating losses
- 141.012 Repealed, 2006 Repealed 2006
- 141.013 Repealed, 1974 Repealed 1974
- 141.014 Disposition of receipts under chapter
- 141.015 Repealed, 1954 Repealed 1954
- 141.016 Reporting federal adjusted gross income attributed to husband and wife -- Allocation of income and business deductions between husband and wife
- 141.017 Deductions allowed by this chapter limited to amounts directly or indirectly subject to taxation under this chapter -- No item to be deducted more than once
- 141.018 Department's authority to interpret and carry out provisions of certain income tax changes made by the 2005 Regular Session and 2006 First Extraordinary Session of the General Assembly -- Authority to promulgate administrative regulations to explain or implement changes
- 141.019 Calculation of adjusted gross income and net income for taxpayers other than corporations
- 141.020 Levy of income tax on individuals -- Rate of normal tax -- Reduction -- Tax credits -- Income of nonresidents subject to tax -- Election to pay tax imposed by KRS 141.023
- 141.021 Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997
- 141.022 Repealed, 1962 Repealed 1962
- 141.023 Optional tax tables
- 141.025 Repealed, 1976 Repealed 1976
- 141.030 Levy of income tax on estates, trusts and fiduciaries -- Liability of fiduciaries
- 141.039 Calculation of gross income and net income for corporations
- 141.040 Corporation income tax -- Exemptions -- Rate
- 141.041 Tax credit for corporations for installing, modifying or utilizing coal for manufacturing or heating
- 141.042 Repealed, 2019 Repealed 2019
- 141.044 Payment of estimated tax by corporations and pass-through entities -- Refund of taxes -- Administrative regulations
- 141.046 Repealed, 1970 Repealed 1970
- 141.050 Federal interpretations applicable, when -- Taxpayer record -- Subpoenas -- Forms -- Regulations
- 141.055 Repealed, 1954 Repealed 1954
- 141.060 Repealed, 1956 Repealed 1956
- 141.062 Premiums paid for health insurance to be treated as income tax credit
- 141.063 Skills training investment credits allowed by KRS 154.12-204 to 154.12-208 -- Application to income tax obligations -- Annual report
- 141.065 Credit allowed for hiring person classified as unemployed
- 141.066 Definitions -- Nonrefundable low income, family size, and income gap tax credits
- 141.067 Household and dependent care service credit
- 141.068 Definitions -- Determination of tax credits under KRS 154.20-258
- 141.069 Credit allowed for tuition at eligible educational institution
- 141.070 Credits allowed individuals for tax paid to other states
- 141.071 Definition -- Right to designate portion of tax to political party
- 141.072 Designation of party -- Certification and remittance to state and county party organizations
- 141.073 Rules and regulations
- 141.075 Repealed, 1954 Repealed 1954
- 141.080 Repealed, 1954 Repealed 1954
- 141.081 Optional standard deduction for individuals -- Exception
- 141.082 Repealed, 1976 Repealed 1976
- 141.083 Repealed, 1954 Repealed 1954
- 141.084 Repealed, 1954 Repealed 1954
- 141.085 Repealed, 1954 Repealed 1954
- 141.090 Repealed, 1954 Repealed 1954
- 141.095 Repealed, 1954 Repealed 1954
- 141.096 Repealed, 1954 Repealed 1954
- 141.100 Repealed, 1954 Repealed 1954
- 141.0101 Depreciation methods and transitional rules
- 141.0105 Repealed, 2006 Repealed 2006
- 141.110 Repealed, 1954 Repealed 1954
- 141.120 Division of income of interstate business for tax purposes -- Apportionment
- 141.121 Special rules for apportioning business income -- Management of a treasury function -- Passenger airlines -- Qualified air freight forwarders -- Administrative regulations regarding sourcing of receipts
- 141.124 Repealed, 1966 Repealed 1966
- 141.125 Repealed, 1954 Repealed 1954
- 141.130 Liability for tax on discontinuation of business
- 141.140 Accounting period for computation of income
- 141.150 Reports of income payments to others
- 141.160 When returns for income tax are due -- Forms -- Copy of federal return may be required -- Returns for cooperatives
- 141.170 Extension of time for filing returns
- 141.175 Extension for members of Armed Forces serving in combat zones
- 141.180 Individuals required to make return -- Verification
- 141.190 Returns of fiduciaries
- 141.200 Corporation returns -- Requirement of affiliated groups to file consolidated returns
- 141.0201 Artistic charitable contributions deduction for individuals
- 141.201 Corporation returns -- Election of affiliated groups to file consolidated returns -- Taxable years beginning on or after January 1, 2019
- 141.0202 Repealed, 2018 Repealed 2018
- 141.202 Requirement of taxpayer engaged in a unitary business with one or more other corporations to file a combined report -- Administrative regulations -- Taxable years beginning on or after January 1, 2019
- 141.0205 Priority of application and use of tax credits
- 141.205 Disallowance of certain deductions for affiliated entities or related parties
- 141.206 Filing of returns by pass-through entities -- Withholding requirements on owners of pass-through entities -- Apportionment issues for pass-through entities
- 141.207 Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax
- 141.208 Treatment of limited liability companies
- 141.209 Annual election to have tax under KRS 141.020 imposed on pass-through entity -- Refundable tax credit -- Report to owner -- Administrative regulations
- 141.210 Auditing of returns -- Assessment of additional tax
- 141.211 Audits performed and additional tax assessed at the partnership level
- 141.0215 Inclusion in gross income of government retirement payments after December 31, 1997 -- Computation
- 141.215 Deferred filing of returns and payment of taxes
- 141.220 Payment of tax -- When due
- 141.225 Repealed, 1950 Repealed 1950
- 141.230 Repealed, 1954 Repealed 1954
- 141.235 Action interfering with collection or payment prohibited -- Limitation on refund of taxes
- 141.240 Repealed, 1954 Repealed 1954
- 141.250 Repealed, 1952 Repealed 1952
- 141.260 Repealed, 1952 Repealed 1952
- 141.270 Repealed, 1952 Repealed 1952
- 141.300 Repealed, 2019 Repealed 2019
- 141.305 Estimated income tax payments -- Administrative regulations
- 141.310 Withholding of tax from wages paid by employer
- 141.315 Department to promulgate regulations governing certain types of wage payments
- 141.320 Remuneration paid by an employer deemed wages
- 141.325 Withholding exemptions -- Certificates
- 141.330 Employers to file quarterly returns and make payments -- Liability -- Actions -- Lien on property of employer
- 141.335 Annual withholding statement to be furnished employee
- 141.340 Liability of employer for tax payment -- Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable
- 141.345 Refund or credit in case of overpayment
- 141.347 Computation of income tax credit
- 141.350 Credit of amount withheld against tax imposed by KRS 141.020 for same taxable year
- 141.355 Crediting of overpayment and refund of balance -- Withholding in excess of tax imposed by KRS 141.020, when considered overpayment
- 141.360 Repealed, 1970 Repealed 1970
- 141.370 Tables for determining tax to be withheld
- 141.375 Repealed, 2005 Repealed 2005
- 141.380 Repealed, 2005 Repealed 2005
- 141.381 Nonrefundable tax credit for entities participating in the Metropolitan College
- 141.382 Refundable or transferable tax credit for qualified rehabilitation expenses for certified historic structure meeting the requirements of KRS 171.396 and 171.397
- 141.383 Refundable tax credit for motion picture or entertainment production expenses -- Reporting
- 141.384 Nonrefundable tax credit for small businesses
- 141.385 Nonrefundable tax credit for railroad improvement
- 141.386 Nonrefundable tax credit for railroad expansion or upgrade to accommodate transportation of fossil energy resources or biomass resources
- 141.387 No carry forward permitted for tax credits provided by KRS 141.385 and 141.386 -- Claims for credits
- 141.388 Repealed, 2018 Repealed 2018
- 141.389 Nonrefundable and nontransferable distilled spirits ad valorem tax credit -- Election to waive credits -- Credit to be used only for capital improvement at licensed distiller's premises -- Refundable credit for taxpayer investing and creating jobs in area of low and moderate income -- Administrative regulations -- Annual report
- 141.390 Tax credit for recycling or composting equipment -- Report
- 141.391 Nonrefundable tax credit for expansion of broadband services
- 141.392 Repealed, 2018 Repealed 2018
- 141.395 Tax credit for construction of research facilities
- 141.396 Nonrefundable angel investor tax credit against individual income tax -- Carry forward -- Transfer of credit -- Recapture of credit -- Data reporting requirements
- 141.398 Development area tax credit -- Annual report
- 141.400 Tax credit for company approved for economic development project under KRS 154.28-010 to 154.28-100
- 141.0401 Limited liability entity tax -- Exemptions -- Rate
- 141.401 Repealed, 2023 Repealed 2023
- 141.402 Taxing provisions governing approved companies under Subchapter 25 of KRS Chapter 154
- 141.403 Tax credit for company approved on or before June 30, 2021, under KRS 154.26-010 to 154.26-100 -- Administrative regulations
- 141.0405 Repealed, 2018 Repealed 2018
- 141.405 Tax credit for company approved for occupational or skills upgrade training program under KRS 154.12-2084 to 154.12-2089 -- Administrative regulations
- 141.0406 Repealed, 2018 Repealed 2018
- 141.407 Determination of allowable income tax credit approved company may retain
- 141.408 Inventory tax credit -- Applies on or after January 1, 2018 -- Pass-through entities, allowable credit -- Annual report
- 141.410 Definitions for KRS 141.410 to 141.414
- 141.412 Tax credit for qualified farming operation
- 141.414 Computation of tax and credit
- 141.415 Computation of income tax and credit for approved company
- 141.416 Repealed, 2009 Repealed 2009
- 141.418 Nonrefundable credit for voluntary environmental remediation
- 141.419 Definitions for section -- Refundable credit for qualifying expenditures at qualifying decontamination property -- Administrative regulations -- Reporting
- 141.420 Repealed, 2018 Repealed 2018
- 141.421 Tax incentives for alternative fuel, gasification, and renewable energy facilities
- 141.422 Definitions for KRS 141.422 to 141.425
- 141.423 Nonrefundable credit for biodiesel producer, biodiesel blender, or renewable diesel producer
- 141.424 Biodiesel credit distribution for pass-through entities
- 141.425 Authorization for administrative regulations to administer biodiesel credit
- 141.428 Kentucky Clean Coal Incentive Act -- Definitions -- Tax credit -- Administrative regulations
- 141.430 Repealed, 2018 Repealed 2018
- 141.432 Definitions for KRS 141.432 to 141.434
- 141.433 Application for New Markets Development Program tax credit
- 141.434 New Markets Development Program tax credit
- 141.435 Definitions for KRS 141.435 to 141.437
- 141.436 Tax credit for installation of energy efficiency products for residential and commercial property -- Administrative regulations -- Reports
- 141.437 Tax credit for construction of ENERGY STAR home or sale of ENERGY STAR manufactured home -- Required verification -- Reports
- 141.438 Endow Kentucky tax credit
- 141.440 Designation of income tax refund to child victims' trust fund
- 141.441 Designation of income tax refund to local history trust fund
- 141.442 Repealed, 2005 Repealed 2005
- 141.443 Designation of income tax refund to Special Olympics Kentucky
- 141.444 Designation of income tax refund to veterans' program trust fund
- 141.445 Designation of income tax refund to pediatric cancer research trust fund
- 141.446 Designation of income tax refund to breast cancer research and education trust fund
- 141.447 Designation of income tax refund to rape crisis center trust fund
- 141.448 Designation of income tax refund to farms to food banks trust fund
- 141.449 Designation of income tax refund to Kentucky CASA network fund
- 141.450 Public policy
- 141.455 Designation of income tax refund to nongame species protection and natural areas acquisition programs
- 141.460 Space on form for designation
- 141.465 Apportionment of funds -- Funds to be placed in interest-bearing account
- 141.470 Use of funds apportioned to the nature preserves fund
- 141.475 Rules and regulations
- 141.480 Designation provisions void, when
- 141.502 Definitions for KRS 141.500 to 141.528 (See LRC Note below)
- 141.504 Uniform process for education opportunity account allocation -- Qualifying expenses -- Provision for eligible student in county with population of 90,000 or more -- Duration of education opportunity account -- Prioritization of funding -- Restrictions. (See LRC Note below)
- 141.506 Application to establish an education opportunity account for eligible students -- Renewal -- Process to cease funding student account. (See LRC Note below)
- 141.508 Application for tax credit -- Preliminary approval subject to annual tax credit cap -- Taxpayer notification -- Taxpayer contribution – Account-granting organization certification of contribution. (See LRC Note below)
- 141.510 Certification and renewal of certification of an account-granting organization -- Application -- Required information -- Department certification. (See LRC Note below)
- 141.512 Minimal allocation of contributions required to education opportunity accounts by account-granting organization -- Standard application process for establishment of student eligibility for an account -- Transfer of funds from one account–granting organization to another -- Donations. (See LRC Note below)
- 141.514 Administration of education opportunity account tax credit and cap -- Required annual publications on department Web site. (See LRC Note below)
- 141.516 Audit of account-granting organization by department -- Notice of violation -- Revocation of certificate. (See LRC Note below)
- 141.518 Account-granting organization system of payment to education service providers -- Payments to an education opportunity account -- Approval of education service providers. (See LRC Note below)
- 141.520 Effect of Education Opportunity Account Program on education service provider -- Authority of government entities. (See LRC Note below)
- 141.522 Education Opportunity Account Program tax credit -- Cap on credit -- Prioritization. (See LRC Note below)
- 141.524 Report by department on Education Opportunity Account Program. (See LRC Note below)
- 141.900 Definitions for KRS Chapter 141 -- Taxable years beginning prior to January 1, 2018
- 141.901 Division of income of interstate business for tax purposes -- Apportionment
- 141.985 Interest on tax not paid by date due -- Addition to tax provided in KRS 141.305 and 141.044 to be considered a penalty
- 141.990 Penalties
- 141.3841 Selling farmer tax credit -- Report
- 141.4231 Renewable chemical production tax credit
- 141.4242 Nonrefundable credit for producers of ethanol
- 141.4244 Nonrefundable credit for producers of cellulosic ethanol
- 141.4246 Ethanol or cellulosic ethanol credit distribution for pass-through entities
- 141.4248 Transfer of unused ethanol or cellulosic ethanol tax credit caps established by KRS 141.4242 and 141.4244
- 141.4425 Designation of income tax refund to Kentucky YMCA Youth Association
Chapter 142 — Miscellaneous Taxes
- 142.010 State taxes on legal processes and instruments -- Distribution of amount collected
- 142.011 Repealed, 1978 Repealed 1978
- 142.015 Commission of county clerk for collecting taxes
- 142.020 Repealed, 1974 Repealed 1974
- 142.030 Repealed, 1979 Repealed 1979
- 142.040 Repealed, 1979 Repealed 1979
- 142.050 Real estate transfer tax -- Collection on recording -- Exemptions
- 142.060 Charitable institutions include organizations owning properties listed in National Register
- 142.100 Definitions for KRS 142.100 to 142.135
- 142.105 Collection and remittance of CMRS prepaid service charges
- 142.110 Registration by retailer with the department
- 142.115 Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee
- 142.120 Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights
- 142.125 Recordkeeping
- 142.130 Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits
- 142.135 Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds
- 142.201 Repealed, 1994 Repealed 1994
- 142.203 Repealed, 1994 Repealed 1994
- 142.207 Repealed, 1994 Repealed 1994
- 142.211 Repealed, 1994 Repealed 1994
- 142.213 Repealed, 1994 Repealed 1994
- 142.217 Repealed, 1994 Repealed 1994
- 142.221 Repealed, 1994 Repealed 1994
- 142.223 Repealed, 1994 Repealed 1994
- 142.227 Repealed, 1994 Repealed 1994
- 142.231 Repealed, 1994 Repealed 1994
- 142.233 Repealed, 1994 Repealed 1994
- 142.237 Repealed, 1994 Repealed 1994
- 142.241 Repealed, 1994 Repealed 1994
- 142.243 Repealed, 1994 Repealed 1994
- 142.247 Repealed, 1994 Repealed 1994
- 142.251 Repealed, 1994 Repealed 1994
- 142.253 Repealed, 1994 Repealed 1994
- 142.257 Repealed, 1994 Repealed 1994
- 142.259 Repealed, 1994 Repealed 1994
- 142.301 Definitions for KRS 142.301 to 142.363
- 142.303 Tax on gross revenues of providers for hospital services -- Exception
- 142.307 Tax on gross revenues of other providers for health-care services -- Exception
- 142.309 Phase out of tax on provision of physician services
- 142.311 Tax on prescription drugs -- Expiration on June 30, 1999
- 142.313 Entity as taxable provider -- Exception
- 142.314 Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability
- 142.315 Tax on gross revenues of psychiatric residential treatment facility services
- 142.316 Tax on gross revenues of Medicaid managed care organization services
- 142.317 Exemption from tax for charitable providers
- 142.318 Assessment on ground ambulance service providers
- 142.321 Application for certificate of registration -- Information from licensure boards
- 142.323 Due date of taxes and assessments
- 142.327 Filing of returns -- Requirements
- 142.331 Extension of time for filing return
- 142.333 Processing of return -- Billing for additional tax -- Review of action of department -- Taxpayer's right of appeal
- 142.337 Offset of overpayments
- 142.341 Records to be kept by provider -- Length of time of retention
- 142.343 Interest on unpaid tax
- 142.347 Administration by Department of Revenue
- 142.351 Report of revenue receipts -- Responsibility of providers to register and comply
- 142.353 Security to insure compliance -- Sale of security or bearer bond -- Restraining order or injunction
- 142.357 Liability of corporate officers for taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363
- 142.359 Penalties
- 142.361 Provider assessment on nursing facility services -- Disposition of revenues -- Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void
- 142.363 Tax on gross revenues received by providers for services for individuals with intellectual disabilities and the Supports for Community Living Waiver Program -- Disposition of revenues -- Administrative regulations -- Application for waiver -- Section void if approval not received from Centers for Medicare and Medicaid Services
- 142.400 Statewide transient room tax -- Rate -- Exclusions from tax
- 142.402 Transient room tax due monthly -- Returns -- Extension for filing -- Assessments -- Refund or credit -- Interest and penalties due
- 142.404 Officer and member liability for taxes due
- 142.406 Tourism, meeting, and convention marketing fund -- Creation and fund sources -- Authorized investments -- Use of funds -- Annual report to Legislative Research Commission and to Governor
- 142.408 Short title for KRS 142.400 to 142.408 -- Kentucky Tourism, Meeting, and Convention Marketing Act
Chapter 143A — Natural Resources Severance And Processing Taxes