Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 141.350 — Credit of amount withheld against tax imposed by KRS 141.020 for same taxable year

The amount deducted and withheld as tax under KRS 141.310 and 141.315 during any
calendar year upon the wages of any individual and the amount of credit descr ibed in
KRS 154.22 -070(2), 154.24 -110, 154.24 -150(3) and (4), 154.25 -040, 154.26 -100(2),
154.27-080, 154.28-110, or 154.32-090 shall be allowed as a credit to the recipient of the
income against the tax imposed by KRS 141.020, for taxable years beginning i n the
calendar year. If more than one (1) taxable year begins in the calendar year, the amount
shall be allowed as a credit against the tax for the last taxable year so beginning.

Last amended: Effective: June 29, 2023 History: Amended 2023 Ky. Acts ch. 75, sec. 4, effe ctive June 29, 2023. -- Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 53, effective June 26, 2009. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 14, effective August 30, 2007. -- Amended 2000 Ky. Acts ch. 300, sec. 3, effective July 14, 200 0; and ch. 528, sec. 19, effective July 14, 2000. -- Amended 1996 Ky. Acts ch. 194, sec. 6, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 450, sec. 35, effect

Source: official text