{"data":{"id":"us-ky/krs-139.025","jurisdiction":"us-ky","citation":"KRS 139.025","heading":"Regulations providing for use of tax basis other than accrual.","body":"The department may promulgate administrative regulations providing for the reporting of\ngross receipts and payment of taxes levied by this chapter on a basis other than accrual.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28838","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"0e397de086daa95353a25191b98bb460390d0e6a6e30285ab9f424977ba45249","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.020","next":"us-ky/krs-139.030"},"notice":"GroundRules: Original legal text. Not legal advice."}