KRS 141.387: No carry forward permitted for tax credits provided by KRS 141.385 and

141.386 -- Claims for credits.

(1) The tax credits established by KRS 141.385 and 141.386 shall not be carried

forward to a return for any other period.

(2) If an expenditure by a taxpayer qualifies for credits under more than one (1) of the

provisions of KRS 141.385 and 141.386, the taxpayer may claim credit under one

(1) section only.