Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 138.860 — Regulations

The department shall administer the taxes provided under KRS 138.820(1) and may
prescribe, adopt and enforce regulations relating to the administration and enforcement
thereof.

Last amended: 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.

Source: official text