{"data":{"id":"us-ky/krs-141.208","jurisdiction":"us-ky","citation":"KRS 141.208","heading":"Treatment of limited liability companies.","body":"(1) For the purposes of this section, \"limited liability company\" shall mean any\ncompany subject to the provisions of KRS Chapter 275.\n(2) For taxable years beginning after December 31, 2004, and before January 1, 2007, a\nlimited liability company shall file a  Kentucky corporate income tax return and\ndetermine its Kentucky income tax liability as provided in KRS 141.040 regardless\nof the tax treatment elected for federal income tax purposes. For all other taxable\nyears, a limited liability company shall be treated for Kentucky income tax purposes\nin the same manner as its tax treatment elected for federal income tax purposes. All\nother income tax issues not expressly addressed by the provisions of this chapter\nshall be treated in the same manner as the issues ar e treated for federal income tax\npurposes.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29093","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"acbe380cceded7a254444643a45d07dd499eaa6d80cad23f020c7fbd331a8ff4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.207","next":"us-ky/krs-141.209"},"notice":"GroundRules: Original legal text. Not legal advice."}