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- KRS 141.084 · Repealed, 1954.
- KRS 141.085 · Repealed, 1954.
- KRS 141.090 · Repealed, 1954.
- KRS 141.095 · Repealed, 1954.
- KRS 141.096 · Repealed, 1954.
- KRS 141.100 · Repealed, 1954.
- KRS 141.110 · Repealed, 1954.
- KRS 141.120 · Division of income of interstate business for tax purposes --
- KRS 141.121 · Special rules for apportioning business income -- Management of a
- KRS 141.124 · Repealed, 1966.
- KRS 141.125 · Repealed, 1954.
- KRS 141.130 · Liability for tax on discontinuation of business.
- KRS 141.140 · Accounting period for computation of income.
- KRS 141.150 · Reports of income payments to others.
- KRS 141.160 · When returns for income tax are due -- Forms -- Copy of federal return
- KRS 141.170 · Extension of time for filing returns.
- KRS 141.175 · Extension for members of Armed Forces serving in combat zones.
- KRS 141.180 · Individuals required to make return -- Verification.
- KRS 141.190 · Returns of fiduciaries.
- KRS 141.200 · Corporation returns -- Requirement of affiliated groups to file
- KRS 141.201 · Corporation returns -- Election of affiliated groups to file consolidated
- KRS 141.202 · Requirement of taxpayer engaged in a unitary business with one or more
- KRS 141.205 · Disallowance of certain deductions for affiliated entities or related parties.
- KRS 141.206 · Filing of returns by pass -through entities -- Withholding requirements on
- KRS 141.207 · Calculation of estimated tax required by KRS 141.206 for nonresident
- KRS 141.208 · Treatment of limited liability companies.
- KRS 141.209 · Annual election to have tax under KRS 141.120 imposed on pass -through
- KRS 141.210 · Auditing of returns -- Assessment of additional tax.
- KRS 141.211 · Audits performed and additional tax assessed at the partnership level.
- KRS 141.215 · Deferred filing of returns and payment of taxes.
- KRS 141.220 · Payment of tax -- When due.
- KRS 141.225 · Repealed, 1950.
- KRS 141.230 · Repealed, 1954.
- KRS 141.235 · Action interfering with collection or payment prohibited -- Limitation on
- KRS 141.240 · Repealed, 1954.
- KRS 141.250 · Repealed, 1952.
- KRS 141.260 · Repealed, 1952.
- KRS 141.270 · Repealed, 1952.
- KRS 141.300 · Repealed, 2019.
- KRS 141.305 · Estimated income tax payments -- Administrative regulations.
- KRS 141.310 · Withholding of tax from wages paid by employer.
- KRS 141.315 · Department to promulgate regulations governing certain types of wage
- KRS 141.320 · Remuneration paid by an employer deemed wages.
- KRS 141.325 · Withholding exemptions -- Certificates.
- KRS 141.330 · Employers to file quarterly returns and make payments -- Liability --
- KRS 141.335 · Annual withholding statement to be furnished employee.
- KRS 141.340 · Liability of employer for tax payment -- Corporate officers, managers of
- KRS 141.345 · Refund or credit in case of overpayment.
- KRS 141.347 · Computation of income tax credit.
- KRS 141.350 · Credit of amount withheld against tax imposed by KRS 141.020 for same
- KRS 141.355 · Crediting of overpayment and refund of balance -- Withholding in excess
- KRS 141.360 · Repealed, 1970.
- KRS 141.370 · Tables for determining tax to be withheld.
- KRS 141.375 · Repealed, 2005.
- KRS 141.380 · Repealed, 2005.
- KRS 141.381 · Nonrefundable tax credit for entities participating in the Metropolitan
- KRS 141.382 · Refundable or transferable tax credit for qualified rehabilitation expenses
- KRS 141.3821 · Tax credit for certified mixed -use rehabilitation expenses --
- KRS 141.383 · Refundable tax credit for motion picture or entertainment production
- KRS 141.384 · Nonrefundable tax credit for small businesses.
- KRS 141.3841 · Selling farmer tax credit -- Report.
- KRS 141.385 · Nonrefundable tax credit for railroad improvement.
- KRS 141.386 · Nonrefundable tax credit for railroad expansion or upgrade to
- KRS 141.387 · No carry forward permitted for tax credits provided by KRS 141.385 and
- KRS 141.388 · Repealed, 2018.
- KRS 141.389 · Nonrefundable and nontransferable distilled spirits ad valorem tax credit -
- KRS 141.390 · Tax credit for recycling or composting equipment -- Report.
- KRS 141.391 · Nonrefundable tax credit for expansion of broadband services.
- KRS 141.392 · Repealed, 2018.
- KRS 141.395 · Tax credit for construction of research facilities.
- KRS 141.396 · Nonrefundable angel investor tax credit against individual income tax --
- KRS 141.398 · Development area tax credit -- Annual report.
- KRS 141.399 · Economic development tax credit -- Duties of department --
- KRS 141.400 · Tax credit for company approved for economic development project under
- KRS 141.401 · Repealed, 2023.
- KRS 141.402 · Taxing provisions governing approved companies under Subchapter 25 of
- KRS 141.403 · Tax credit for company approved on or before June 30, 2021, under KRS
- KRS 141.405 · Tax credit for company approved for occupational or skills upgrade
- KRS 141.407 · Determination of allowable income tax credit approved company may
- KRS 141.408 · Inventory tax credit -- Applies on or after January 1, 2018 -- Pass-through
- KRS 141.410 · Definitions for KRS 141.410 to 141.414.
- KRS 141.412 · Tax credit for qualified farming operation -- Annual report.
- KRS 141.414 · Computation of tax and credit.
- KRS 141.415 · Computation of income tax and credit for approved company.
- KRS 141.416 · Repealed, 2009
- KRS 141.417 · Alternative jet fuel tax credit -- Definitions for section -- Rates -- Limits --
- KRS 141.418 · Nonrefundable credit for voluntary environmental remediation.
- KRS 141.419 · Definitions for section -- Refundable credit for qualifying expenditures at
- KRS 141.420 · Repealed, 2018.
- KRS 141.421 · Tax incentives for alternative fuel, gasification, and renewable energy
- KRS 141.422 · Definitions for KRS 141.422 to 141.425.
- KRS 141.423 · Nonrefundable credit for biodiesel producer, biodiesel blender, or
- KRS 141.4231 · Renewable chemical production tax credit.
- KRS 141.424 · Biodiesel credit distribution for pass-through entities.
- KRS 141.4242 · Nonrefundable credit for producers of ethanol.
- KRS 141.4244 · Nonrefundable credit for producers of cellulosic ethanol.
- KRS 141.4246 · Ethanol or cellulosic ethanol credit distribution for pass-through entities.
- KRS 141.4248 · Transfer of unused ethanol or cellulosic ethanol tax credit caps
- KRS 141.425 · Authorization for administrative regulations to administer biodiesel credit.
- KRS 141.428 · Kentucky Clean Coal Incentive Act -- Definitions -- Tax credit --