Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 139.025 — Regulations providing for use of tax basis other than accrual

The department may promulgate administrative regulations providing for the reporting of
gross receipts and payment of taxes levied by this chapter on a basis other than accrual.

Last amended: Effective: August 1, 2008 History: Amended 2008 Ky. Acts ch. 95, sec. 5, effec tive August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 407, effective June 20, 2005. -- Created 1990 Ky. Acts ch. 163, sec. 1, effective July 13, 1990.

Source: official text