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- KRS 140.020 · Taxation of transfers made in contemplation of death -- Revocable trusts --
- KRS 140.030 · Taxation of contracts in contemplation of death -- Proceeds of life
- KRS 140.040 · Taxation of transfers by power of appointment -- When transfer deemed
- KRS 140.050 · Taxation of surviving owner of a joint interest.
- KRS 140.055 · Repealed, 1990.
- KRS 140.060 · Exemption of transfers to educational, religious and charitable
- KRS 140.063 · Exemption of annuities or other payments under employees' trusts --
- KRS 140.064 · Repealed, 2000.
- KRS 140.065 · Repealed, 1978.
- KRS 140.070 · Inheritance tax rates.
- KRS 140.080 · Exemptions of inheritable interests.
- KRS 140.090 · Deductions allowed from distributive shares.
- KRS 140.095 · Credit in case same property passes again within five years.
- KRS 140.100 · Valuation of future and contingent estates -- Taxation of life estates --
- KRS 140.110 · Taxation of contingent and defeasible estates.
- KRS 140.120 · Taxation of gifts to fiduciaries.
- KRS 140.130 · Levy of estate tax -- Computation -- Payment -- Administration.
- KRS 140.140 · Payment of estate tax under protest -- Action to recover -- Refund.
- KRS 140.150 · Repealed, 1966.
- KRS 140.151 · Repealed, 2000.
- KRS 140.152 · Repealed, 2000.
- KRS 140.160 · Supervision of collection of taxes by Department of Revenue -- Limitation
- KRS 140.165 · Audits, appraisals and examinations -- Finality of return and payment.
- KRS 140.170 · Appraisal of estates -- Appointment, duties and compensation of
- KRS 140.180 · Reports by personal representatives and trustees.
- KRS 140.190 · Computation of and liability for taxes.
- KRS 140.200 · Repealed, 1946.
- KRS 140.210 · Payment of taxes -- Discount -- Interest -- Bond for payment.
- KRS 140.220 · Collection of taxes by personal representative or trustee -- Sale of property
- KRS 140.222 · Deferred payment of inheritance tax -- Interest -- Time and method of
- KRS 140.224 · Bond to secure installment payment of inheritance tax.
- KRS 140.230 · Deduction of taxes from interest less than fee -- From legacy charged on
- KRS 140.240 · Repealed, 2000.
- KRS 140.250 · Repealed, 2000.
- KRS 140.260 · Repealed, 2000.
- KRS 140.265 · Repealed, 2000.
- KRS 140.270 · Appraisal and taxation of estate of nonresident -- Notification of state of
- KRS 140.275 · Exclusion of intangible personal property held in trust, under reciprocal
- KRS 140.280 · Suits here by other states to collect taxes due -- Reciprocity.
- KRS 140.285 · Agreement with taxing authorities of other states.
- KRS 140.290 · Refund of tax when debts are proved after deduction of tax.
- KRS 140.300 · Definitions for KRS 140.310 to 140.360.
- KRS 140.310 · Assessment of agricultural or horticultural land for inheritance tax
- KRS 140.320 · Taxation of land converted from agricultural use.
- KRS 140.330 · Land presumed assessed at agricultural value -- Procedure when not so
- KRS 140.340 · Reporting of qualified real estate at agricultural or horticultural value.
- KRS 140.350 · Issuance of tax waivers -- Liens -- Procedure.
- KRS 140.360 · Limit on reduction of taxable value.
- KRS 140.990 · Penalties.
- KRS 140.991 · Civil penalties for violation of chapter.
- KRS 141.010 · Definitions for chapter for taxable years beginning on or after January 1,
- KRS 141.0101 · Depreciation methods and transitional rules.
- KRS 141.0105 · Repealed, effective January 1, 2006.
- KRS 141.011 · Casualty losses -- Net operating losses.
- KRS 141.012 · Repealed, 2006.
- KRS 141.013 · Repealed, 1974.
- KRS 141.014 · Disposition of receipts under chapter.
- KRS 141.015 · Repealed, 1954.
- KRS 141.016 · Reporting federal adjusted gross income attributed to husband and wife --
- KRS 141.017 · Deductions allowed by this chapter limited to amounts directly or
- KRS 141.018 · Department's authority to interpret and carry out provisions of certain
- KRS 141.019 · Calculation of adjusted gross income and net income for taxpayers other
- KRS 141.020 · Levy of income tax on individuals -- Rate of normal tax -- Reduction -- Tax
- KRS 141.0201 · Artistic charitable contributions deduction for individuals.
- KRS 141.0202 · Repealed, 2018.
- KRS 141.0205 · Priority of application and use of tax credits.
- KRS 141.021 · Federal and local government annuities excluded from gross income --
- KRS 141.0215 · Inclusion in gross income of government retirement payments after
- KRS 141.022 · Repealed, 1962.
- KRS 141.023 · Optional tax tables.
- KRS 141.025 · Repealed, 1976.
- KRS 141.030 · Levy of income tax on estates, trusts and fiduciaries -- Liability of
- KRS 141.039 · Calculation of gross income and net income for corporations.
- KRS 141.040 · Corporation income tax -- Exemptions -- Rate.
- KRS 141.0401 · Limited liability entity tax -- Exemptions -- Rate.
- KRS 141.0405 · Repealed, 2018.
- KRS 141.0406 · Repealed, 2018.
- KRS 141.041 · Tax credit for corporations for installing, modifying or utilizing coal for
- KRS 141.042 · Repealed, 2019.
- KRS 141.044 · Payment of estimated tax by corporations and pass -through entities --
- KRS 141.046 · Repealed, 1970.
- KRS 141.050 · Federal interpretations applicable, when -- Taxpayer record -- Subpoenas
- KRS 141.055 · Repealed, 1954.
- KRS 141.060 · Repealed, 1956.
- KRS 141.062 · Premiums paid for health insurance to be treated as income tax credit.
- KRS 141.063 · Skills training investment credits allowed by KRS 154.12-204 to 154.12-208
- KRS 141.065 · Tax credit for hiring person classified as unemployed -- Annual report.
- KRS 141.066 · Definitions -- Nonrefundable low income, family size, and income gap tax
- KRS 141.067 · Household and dependent care service credit.
- KRS 141.068 · Definitions -- Determination of tax credits under KRS 154.20-258.
- KRS 141.069 · Credit allowed for tuition at eligible educational institution.
- KRS 141.070 · Credits allowed individuals for tax paid to other states.
- KRS 141.071 · Definition -- Right to designate portion of tax to political party.
- KRS 141.072 · Designation of party -- Certification and remittance to state and county
- KRS 141.073 · Rules and regulations.
- KRS 141.075 · Repealed, 1954.
- KRS 141.080 · Repealed, 1954.
- KRS 141.081 · Optional standard deduction for individuals -- Exception.
- KRS 141.082 · Repealed, 1976.
- KRS 141.083 · Repealed, 1954.