{"data":{"id":"us-ky/krs-141.018","jurisdiction":"us-ky","citation":"KRS 141.018","heading":"Department's authority to interpret and carry out provisions of certain","body":"income tax changes made by the 2005 Regular Session and 2006 First\nExtraordinary Session of the General Assembly -- Authority to promulgate\nadministrative regulations to explain or implement changes.\nConsistent with the provisions of 2005 Ky. Acts ch.  168 and the provisions of 2006 (1st\nExtra. Sess.) Ky. Acts ch. 2, the Department of Revenue shall have the authority to\ninterpret and carry out the provisions and intent of amendments  made by the 2005\nRegular Session of the General Assembly and the 2006 First Extraordinary Session of the\nGeneral Assembly relative to the imposition of the tax assessed under this chapter on\nindividuals, entities taxable as individuals, entities taxable u nder KRS 141.040 and\n141.0401, the passed -through income of entities taxable under KRS 141.040 and\n141.0401, entities considered not taxable or exempt from tax, any other entity or taxable\nunit, and any related item of income, deduction, or credit, and sha ll promulgate\nadministrative regulations necessary to explain or implement this section.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29033","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"4c56630f8dc53e85e1e4d790baf9b20b755b9215da98d6f093a37372c4e59d74","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.017","next":"us-ky/krs-141.019"},"notice":"GroundRules: Original legal text. Not legal advice."}