KRS 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

(1) As used in this section:
(a) "Certified historic structure" means the same as defined in KRS 171.396;
(b) "Qualified rehabilitation expense" means the same as defined in KRS
171.396; and
(c) "Substantial rehabilitation" means the same as defined in KRS 171.396.
(2) A refundable or transferable credit in the amount determined in KRS 171.397 shall
be allowed against the taxes imposed by KRS 136.505 or 141.020 or 141.040 and
141.0401, with the ordering of credits provided in KRS 141.0205, for qualified
rehabilitation expenses incurred by the taxpayer and used for substantial
rehabilitation to a certified historic structure.