Kentucky Revised Statutes — Title XI (Revenue and Taxation) KRS 131.220 — Repealed, 1988 Last amended: History: Repealed 1988 Ky.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. Source: official text