GroundRules
Browse Kentucky
Read the original sections, or search by topic.
- KRS 141.430 · Repealed, 2018.
- KRS 141.432 · Definitions for KRS 141.432 to 141.434.
- KRS 141.433 · Application for New Markets Development Program tax credit.
- KRS 141.434 · New Markets Development Program tax credit.
- KRS 141.435 · Definitions for KRS 141.435 to 141.437.
- KRS 141.436 · Tax credit for installation of energy efficiency products for residential and
- KRS 141.437 · Tax credit for construction of ENERGY STAR home or sale of ENERGY
- KRS 141.438 · Endow Kentucky tax credit.
- KRS 141.440 · Designation of income tax refund to child victims' trust fund.
- KRS 141.441 · Designation of income tax refund to local history trust fund.
- KRS 141.442 · Repealed, 2005.
- KRS 141.4425 · Designation of income tax refund to Kentucky YMCA Youth Association.
- KRS 141.443 · Designation of income tax refund to Special Olympics Kentucky.
- KRS 141.444 · Designation of income tax refund to veterans' program trust fund.
- KRS 141.445 · Designation of income tax refund to pediatric cancer research trust fund.
- KRS 141.446 · Designation of income tax refund to breast cancer research and education
- KRS 141.447 · Designation of income tax refund to rape crisis center trust fund.
- KRS 141.448 · Designation of income tax refund to farms to food banks trust fund.
- KRS 141.449 · Designation of income tax refund to Kentucky CASA network fund.
- KRS 141.450 · Public policy.
- KRS 141.455 · Designation of income tax refund to nongame species protection and
- KRS 141.460 · Space on form for designation.
- KRS 141.465 · Apportionment of funds -- Funds to be placed in interest-bearing account.
- KRS 141.470 · Use of funds apportioned to the nature preserves fund.
- KRS 141.475 · Rules and regulations.
- KRS 141.480 · Designation provisions void, when.
- KRS 141.500 · Education Opportunity Account Program. (See LRC Note below)
- KRS 141.502 · Definitions for KRS 141.500 to 141.528 (See LRC Note below)
- KRS 141.504 · Uniform process for education opportunity account allocation --
- KRS 141.506 · Application to establish an education opportunity account for eligible
- KRS 141.508 · Application for tax credit -- Preliminary approval subject to annual tax
- KRS 141.510 · Certification and renewal of certification of an account -granting
- KRS 141.512 · Minimal allocation of contributions required to education opportunity
- KRS 141.514 · Administration of education opportunity account tax credit and cap --
- KRS 141.516 · Audit of account -granting organization by department -- Notice of
- KRS 141.518 · Account -granting organization system of payment to education service
- KRS 141.520 · Effect of Education Opportunity Account Program on education service
- KRS 141.522 · Education Opportunity Account Program tax credit -- Cap on credit --
- KRS 141.524 · Report by department on Education Opportunity Account Program. (See
- KRS 141.526 · Standing for parents of eligible students. (See LRC Note below)
- KRS 141.528 · Short title for KRS 141.500 to 141.528. (See LRC Note below)
- KRS 141.900 · Definitions for KRS Chapter 141 -- Taxable years beginning prior to
- KRS 141.901 · Division of income of interstate business for tax purposes --
- KRS 141.985 · Interest on tax not paid by date due -- Addition to tax provided in KRS
- KRS 141.990 · Penalties.
- KRS 142.010 · State taxes on legal processes and instruments -- Distribution of amount
- KRS 142.011 · Repealed, effective January 2, 1978.
- KRS 142.015 · Commission of county clerk for collecting taxes.
- KRS 142.020 · Repealed, 1974.
- KRS 142.030 · Repealed, 1979.
- KRS 142.040 · Repealed, 1979.
- KRS 142.050 · Real estate transfer tax -- Collection on recording -- Exemptions.
- KRS 142.060 · Charitable institutions include organizations owning properties listed in
- KRS 142.100 · Definitions for KRS 142.100 to 142.135.
- KRS 142.105 · Collection and remittance of CMRS prepaid service charges.
- KRS 142.110 · Registration by retailer with the department.
- KRS 142.115 · Monthly return and payment of CMRS prepaid service charges --
- KRS 142.120 · Examination and audit of returns -- Assessment for additional amount due
- KRS 142.125 · Recordkeeping.
- KRS 142.130 · Administration of KRS 142.100 to 142.135 by department -- Interest and
- KRS 142.135 · Monthly transmittal of funds to board -- Retention of collection and
- KRS 142.201 · Repealed, 1994.
- KRS 142.203 · Repealed, 1994.
- KRS 142.207 · Repealed, 1994.
- KRS 142.211 · Repealed, 1994.
- KRS 142.213 · Repealed, 1994.
- KRS 142.217 · Repealed, 1994.
- KRS 142.221 · Repealed, 1994.
- KRS 142.223 · Repealed, 1994.
- KRS 142.227 · Repealed, 1994.
- KRS 142.231 · Repealed, 1994.
- KRS 142.233 · Repealed, 1994.
- KRS 142.237 · Repealed, 1994.
- KRS 142.241 · Repealed, 1994.
- KRS 142.243 · Repealed, 1994.
- KRS 142.247 · Repealed, 1994.
- KRS 142.251 · Repealed, 1994.
- KRS 142.253 · Repealed, 1994.
- KRS 142.257 · Repealed, 1994.
- KRS 142.259 · Repealed, 1994.
- KRS 142.301 · Definitions for KRS 142.301 to 142.363.
- KRS 142.303 · Tax on gross revenues of providers for hospital services -- Exception.
- KRS 142.307 · Tax on gross revenues of other providers for health -care services --
- KRS 142.309 · Phase out of tax on provision of physician services.
- KRS 142.311 · Tax on prescription drugs -- Expiration on June 30, 1999.
- KRS 142.313 · Entity as taxable provider -- Exception.
- KRS 142.314 · Tax on gross revenues of regional community services for mental health
- KRS 142.315 · Tax on gross revenues of psychiatric residential treatment facility services.
- KRS 142.316 · Tax on gross revenues of Medicaid managed care organization services.
- KRS 142.317 · Exemption from tax for charitable providers.
- KRS 142.318 · Assessment on ground ambulance service providers.
- KRS 142.321 · Application for certificate of registration -- Information from licensure
- KRS 142.323 · Due date of taxes and assessments.
- KRS 142.327 · Filing of returns -- Requirements.
- KRS 142.331 · Extension of time for filing return.
- KRS 142.333 · Processing of return -- Billing for additional tax -- Review of action of
- KRS 142.337 · Offset of overpayments.
- KRS 142.341 · Records to be kept by provider -- Length of time of retention.
- KRS 142.343 · Interest on unpaid tax.
- KRS 142.347 · Administration by Department of Revenue.