{"data":{"id":"us-ky/krs-141.900","jurisdiction":"us-ky","citation":"KRS 141.900","heading":"Definitions for KRS Chapter 141 -- Taxable years beginning prior to","body":"January 1, 2018.\nThe definitions in this section are the same as the definitions appearing in KRS 141.010\nprior to its repeal and reenactment in Section 53 of 2018 Ky. Acts chs . 171 and 207. For\ntaxable years beginning prior to January 1, 2018, as used in this chapter, unless the\ncontext requires otherwise:\n(1) \"Commissioner\" means the commissioner of the department;\n(2) \"Department\" means the Department of Revenue;\n(3) \"Internal Revenue Code\" means the Internal Revenue Code in effect on December\n31, 2015, exclusive of any amendments made subsequent to that date, other than\namendments that extend provisions in effect on December 31, 2015, that would\notherwise terminate, and as modified by KRS 141.0101;\n(4) \"Dependent\" means those persons defined as dependents in the Internal Revenue\nCode;\n(5) \"Fiduciary\" means \"fiduciary\" as defined in Section 7701(a)(6) of the Internal\nRevenue Code;\n(6) \"Fiscal year\" means \"fiscal year\" as define d in Section 7701(a)(24) of the Internal\nRevenue Code;\n(7) \"Individual\" means a natural person;\n(8) \"Modified gross income\" means the greater of:\n(a) Adjusted gross income as defined in Section 62 of the Internal Revenue Code\nof 1986, including any subsequ ent amendments in effect on December 31 of\nthe taxable year, and adjusted as follows:\n1. Include interest income derived from obligations of sister states and\npolitical subdivisions thereof; and\n2. Include lump -sum pension distributions taxed under the spe cial\ntransition rules of Pub. L. No. 104-188, sec. 1401(c)(2); or\n(b) Adjusted gross income as defined in subsection (10) of this section and\nadjusted to include lump -sum pension distributions taxed under the special\ntransition rules of Pub. L. No. 104-188, sec. 1401(c)(2);\n(9) \"Gross income,\" in the case of taxpayers other than corporations, means \"gross\nincome\" as defined in Section 61 of the Internal Revenue Code;\n(10) \"Adjusted gross income,\" in the case of taxpayers other than corporations, means\ngross income as defined in subsection (9) of this section minus the deducti ons\nallowed individuals by Section 62 of the Internal Revenue Code and as modified by\nKRS 141.0101 and adjusted as follows, except that deductions shall be limited to\namounts allocable to income subject to taxation under the provisions of this chapter,\nand except that nothing in this chapter shall be construed to permit the same item to\nbe deducted more than once:\n(a) Exclude income that is exempt from state taxation by the Kentucky\nConstitution and the Constitution and statutory laws of the United States a nd\nKentucky;\n(b) Exclude income from supplemental annuities provided by the Railroad\nRetirement Act of 1937 as amended and which are subject to federal income\ntax by Public Law 89-699;\n(c) Include interest income derived from obligations of sister states a nd political\nsubdivisions thereof;\n(d) Exclude employee pension contributions picked up as provided for in KRS\n6.505, 16.545, 21.360, 61.523, 61.560, 65.155, 67A.320, 67A.510, 78.610,\nand 161.540 upon a ruling by the Internal Revenue Service or the federal\ncourts that these contributions shall not be included as gross income until such\ntime as the contributions are distributed or made available to the employee;\n(e) Exclude Social Security and railroad retirement benefits subject to federal\nincome tax;\n(f) Include, for taxable years ending before January 1, 1991, all overpayments of\nfederal income tax refunded or credited for taxable years;\n(g) Deduct, for taxable years ending before January 1, 1991, federal income tax\npaid for taxable years ending before January 1, 1990;\n(h) Exclude any money received because of a settlement or judgment in a lawsuit\nbrought against a manufacturer or distributor of \"Agent Orange\" for damages\nresulting from exposure to Agent Orange by a member or veteran of the\nArmed Forces of the United States or any dependent of such person who\nserved in Vietnam;\n(i) 1. For taxable years ending prior to December 31, 2005, exclude the\napplicable amount of total distributions from pension plans, annuity\ncontracts, profit -sharing plans, retiremen t plans, or employee savings\nplans. The \"applicable amount\" shall be:\na. Twenty-five percent (25%), but not more than six thousand two\nhundred fifty dollars ($6,250), for taxable years beginning after\nDecember 31, 1994, and before January 1, 1996;\nb. Fifty percent (50%), but not more than twelve thousand five\nhundred dollars ($12,500), for taxable years beginning after\nDecember 31, 1995, and before January 1, 1997;\nc. Seventy-five percent (75%), but not more than eighteen thousand\nseven hundred fifty dollar s ($18,750), for taxable years beginning\nafter December 31, 1996, and before January 1, 1998; and\nd. One hundred percent (100%), but not more than thirty -five\nthousand dollars ($35,000), for taxable years beginning after\nDecember 31, 1997.\n2. For taxable y ears beginning after December 31, 2005, exclude up to\nforty-one thousand one hundred ten dollars ($41,110) of total\ndistributions from pension plans, annuity contracts, profit -sharing plans,\nretirement plans, or employee savings plans.\n3. As used in this paragraph:\na. \"Distributions\" includes but is not limited to any lump -sum\ndistribution from pension or profit -sharing plans qualifying for the\nincome tax averaging provisions of Section 402 of the Internal\nRevenue Code; any distribution from an individual r etirement\naccount as defined in Section 408 of the Internal Revenue Code;\nand any disability pension distribution;\nb. \"Annuity contract\" has the same meaning as set forth in Section\n1035 of the Internal Revenue Code; and\nc. \"Pension plans, profit-sharing plans, retirement plans, or employee\nsavings plans\" means any trust or other entity created or organized\nunder a written retirement plan and forming part of a stock bonus,\npension, or profit -sharing plan of a public or private employer for\nthe exclusive ben efit of employees or their beneficiaries and\nincludes plans qualified or unqualified under Section 401 of the\nInternal Revenue Code and individual retirement accounts as\ndefined in Section 408 of the Internal Revenue Code;\n(j) 1. a. Exclude the portion of the distributive share of a shareholder's net\nincome from an S corporation subject to the franchise tax imposed\nunder KRS 136.505 or the capital stock tax imposed under KRS\n136.300; and\nb. Exclude the portion of the distributive share of a shareholder's ne t\nincome from an S corporation related to a qualified subchapter S\nsubsidiary subject to the franchise tax imposed under KRS\n136.505 or the capital stock tax imposed under KRS 136.300.\n2. The shareholder's basis of stock held in a S corporation where the S\ncorporation or its qualified subchapter S subsidiary is subject to the\nfranchise tax imposed under KRS 136.505 or the capital stock tax\nimposed under KRS 136.300 shall be the same as the basis for federal\nincome tax purposes;\n(k) Exclude, to the extent not already excluded from gross income, any amounts\npaid for health insurance, or the value of any voucher or similar instrument\nused to provide health insurance, which constitutes medical care coverage for\nthe taxpayer, the taxpayer 's spouse, and dependents, or for any person\nauthorized to be provided excludable coverage by the taxpayer pursuant to the\nfederal Patient Protection and Affordable Care Act of 2010, Pub. L. No. 111 -\n148, or the Health Care and Education Reconciliation Act of 2010, Pub. L.\nNo. 111-152, during the taxable year. Any amounts paid by the taxpayer for\nhealth insurance that are excluded pursuant to this paragraph shall not be\nallowed as a deduction in computing the taxpayer's net income under\nsubsection (11) of this section;\n(l) Exclude income received for services performed as a precinct worker for\nelection training or for working at election booths in state, county, and local\nprimary, regular, or special elections;\n(m) Exclude any amount paid during the taxable y ear for insurance for long -term\ncare as defined in KRS 304.14-600;\n(n) Exclude any capital gains income attributable to property taken by eminent\ndomain;\n(o) Exclude any amount received by a producer of tobacco or a tobacco quota\nowner from the multistate settlement with the tobacco industry, known as the\nMaster Settlement Agreement, signed on November 22, 1998;\n(p) Exclude any amount received from the secondary settlement fund, referred to\nas \"Phase II,\" established by tobacco companies to compensate tobac co\nfarmers and quota owners for anticipated financial losses caused by the\nnational tobacco settlement;\n(q) Exclude any amount received from funds of the Commodity Credit\nCorporation for the Tobacco Loss Assistance Program as a result of a\nreduction in the quantity of tobacco quota allotted;\n(r) Exclude any amount received as a result of a tobacco quota buydown program\nthat all quota owners and growers are eligible to participate in;\n(s) Exclude state Phase II payments received by a producer of tobacco or a\ntobacco quota owner;\n(t) Exclude all income from all sources for active duty and reserve members and\nofficers of the Armed Forces of the United States or National Guard who are\nkilled in the line of duty, for the year during which the death occurred and t he\nyear prior to the year during which the death occurred. For the purposes of this\nparagraph, \"all income from all sources\" shall include all federal and state\ndeath benefits payable to the estate or any beneficiaries; and\n(u) For taxable years beginning on or after January 1, 2010, exclude all military\npay received by active duty members of the Armed Forces of the United\nStates, members of reserve components of the Armed Forces of the United\nStates, and members of the National Guard, including compensatio n for state\nactive duty as described in KRS 38.205;\n(11) \"Net income,\" in the case of taxpayers other than corporations, means adjusted\ngross income as defined in subsection (10) of this section, minus:\n(a) The deduction allowed by KRS 141.0202 as it exist ed prior to January 1,\n2018;\n(b) Any amount paid for vouchers or similar instruments that provide health\ninsurance coverage to employees or their families;\n(c) For taxable years beginning on or after January 1, 2010, the amount of\ndomestic production activ ities deduction calculated at six percent (6%) as\nallowed in Section 199(a)(2) of the Internal Revenue Code for taxable years\nbeginning before 2010; and\n(d) 1. All the deductions allowed individuals by Chapter 1 of the Internal\nRevenue Code as modified by KRS 141.0101 except:\na. Any deduction allowed by the Internal Revenue Code for state or\nforeign taxes measured by gross or net income, including state and\nlocal general sales taxes allowed in lieu of state and local income\ntaxes under the provisions of Sec tion 164(b)(5) of the Internal\nRevenue Code;\nb. Any deduction allowed by the Internal Revenue Code for amounts\nallowable under KRS 140.090(1)(h) in calculating the value of the\ndistributive shares of the estate of a decedent, unless there is filed\nwith the  income return a statement that such deduction has not\nbeen claimed under KRS 140.090(1)(h);\nc. The deduction for personal exemptions allowed under Section 151\nof the Internal Revenue Code and any other deductions in lieu\nthereof;\nd. For taxable years begi nning on or after January 1, 2010, the\ndomestic production activities deduction allowed under Section\n199 of the Internal Revenue Code;\ne. Any deduction for amounts paid to any club, organization, or\nestablishment which has been determined by the courts or  an\nagency established by the General Assembly and charged with\nenforcing the civil rights laws of the Commonwealth, not to afford\nfull and equal membership and full and equal enjoyment of its\ngoods, services, facilities, privileges, advantages, or\naccommodations to any person because of race, color, religion,\nnational origin, or sex, except nothing shall be construed to deny a\ndeduction for amounts paid to any religious or denominational\nclub, group, or establishment or any organization operated solely\nfor charitable or educational purposes which restricts membership\nto persons of the same religion or denomination in order to\npromote the religious principles for which it is established and\nmaintained;\nf. Any deduction directly or indirectly allocable to inc ome which is\neither exempt from taxation or otherwise not taxed under this\nchapter;\ng. The itemized deduction limitation established in 26 U.S.C. sec. 68\nshall be determined using the applicable amount from 26 U.S.C.\nsec. 68 as it existed on December 31, 2006; and\nh. A taxpayer may elect to claim the standard deduction allowed by\nKRS 141.081 instead of itemized deductions allowed pursuant to\n26 U.S.C. sec. 63 and as modified by this section; and\n2. Nothing in this chapter shall be construed to permit the sa me item to be\ndeducted more than once;\n(12) \"Gross income,\" in the case of corporations, means \"gross income\" as defined in\nSection 61 of the Internal Revenue Code and as modified by KRS 141.0101 and\nadjusted as follows:\n(a) Exclude income that is exempt from state taxation by the Kentucky\nConstitution and the Constitution and statutory laws of the United States;\n(b) Exclude all dividend income received after December 31, 1969;\n(c) Include interest income derived from obligati ons of sister states and political\nsubdivisions thereof;\n(d) Exclude fifty percent (50%) of gross income derived from any disposal of coal\ncovered by Section 631(c) of the Internal Revenue Code if the corporation\ndoes not claim any deduction for percentage  depletion, or for expenditures\nattributable to the making and administering of the contract under which such\ndisposition occurs or to the preservation of the economic interests retained\nunder such contract;\n(e) Include the amount calculated under KRS 141.205;\n(f) Ignore the provisions of Section 281 of the Internal Revenue Code in\ncomputing gross income;\n(g) Exclude income from \"safe harbor leases\" (Section 168(f)(8) of the Internal\nRevenue Code);\n(h) Exclude any amount received by a producer of tobacco or  a tobacco quota\nowner from the multistate settlement with the tobacco industry, known as the\nMaster Settlement Agreement, signed on November 22, 1998;\n(i) Exclude any amount received from the secondary settlement fund, referred to\nas \"Phase II,\" establish ed by tobacco companies to compensate tobacco\nfarmers and quota owners for anticipated financial losses caused by the\nnational tobacco settlement;\n(j) Exclude any amount received from funds of the Commodity Credit\nCorporation for the Tobacco Loss Assistanc e Program as a result of a\nreduction in the quantity of tobacco quota allotted;\n(k) Exclude any amount received as a result of a tobacco quota buydown program\nthat all quota owners and growers are eligible to participate in;\n(l) For taxable years beginning  after December 31, 2004, and before January 1,\n2007, exclude the distributive share income or loss received from a\ncorporation defined in subsection (24)(b) of this section whose income has\nbeen subject to the tax imposed by KRS 141.040. The exclusion pro vided in\nthis paragraph shall also apply to a taxable year that begins prior to January 1,\n2005, if the tax imposed by KRS 141.040 is paid on the distributive share\nincome by a corporation defined in subparagraphs 2. to 8. of subsection\n(24)(b) of this sec tion with a return filed for a period of less than twelve (12)\nmonths that begins on or after January 1, 2005, and ends on or before\nDecember 31, 2005. This paragraph shall not be used to delay payment of the\ntax imposed by KRS 141.040; and\n(m) Exclude sta te Phase II payments received by a producer of tobacco or a\ntobacco quota owner;\n(13) \"Net income,\" in the case of corporations, means \"gross income\" as defined in\nsubsection (12) of this section minus:\n(a) The deduction allowed by KRS 141.0202 as it exist ed prior to January 1,\n2018;\n(b) Any amount paid for vouchers or similar instruments that provide health\ninsurance coverage to employees or their families;\n(c) For taxable years beginning on or after January 1, 2010, the amount of\ndomestic production activ ities deduction calculated at six percent (6%) as\nallowed in Section 199(a)(2) of the Internal Revenue Code for taxable years\nbeginning before 2010; and\n(d) All the deductions from gross income allowed corporations by Chapter 1 of\nthe Internal Revenue Code and as modified by KRS 141.0101, except:\n1. Any deduction for a state tax which is computed, in whole or in part, by\nreference to gross or net income and which is paid or accrued to any\nstate of the United States, the District of Columbia, the Commonwealt h\nof Puerto Rico, any territory or possession of the United States, or to any\nforeign country or political subdivision thereof;\n2. The deductions contained in Sections 243, 245, and 247 of the Internal\nRevenue Code;\n3. The provisions of Section 281 of the Internal Revenue Code shall be\nignored in computing net income;\n4. Any deduction directly or indirectly allocable to income which is either\nexempt from taxation or otherwise not taxed under the provisions of this\nchapter, and nothing in this chapter shall be construed to permit the\nsame item to be deducted more than once;\n5. Exclude expenses related to \"safe harbor leases\" (Section 168(f)(8) of\nthe Internal Revenue Code);\n6. Any deduction for amounts paid to any club, organization, or\nestablishment which ha s been determined by the courts or an agency\nestablished by the General Assembly and charged with enforcing the\ncivil rights laws of the Commonwealth, not to afford full and equal\nmembership and full and equal enjoyment of its goods, services,\nfacilities, privileges, advantages, or accommodations to any person\nbecause of race, color, religion, national origin, or sex, except nothing\nshall be construed to deny a deduction for amounts paid to any religious\nor denominational club, group, or establishment or an y organization\noperated solely for charitable or educational purposes which restricts\nmembership to persons of the same religion or denomination in order to\npromote the religious principles for which it is established and\nmaintained;\n7. Any deduction prohibited by KRS 141.205;\n8. Any dividends-paid deduction of any captive real estate investment trust;\nand\n9. For taxable years beginning on or after January 1, 2010, the domestic\nproduction activities deduction  allowed under Section 199 of the\nInternal Revenue Code;\n(14) (a) \"Taxable net income,\" in the case of corporations that are taxable in this state,\nmeans \"net income\" as defined in subsection (13) of this section;\n(b) \"Taxable net income,\" in the case of c orporations that are taxable in this state\nand taxable in another state, means \"net income\" as defined in subsection (13)\nof this section and as allocated and apportioned under KRS 141.901. A\ncorporation is taxable in another state if, in any state other t han Kentucky, the\ncorporation is required to file a return for or pay a net income tax, franchise\ntax measured by net income, franchise tax for the privilege of doing business,\nor corporate stock tax;\n(c) \"Taxable net income,\" in the case of homeowners' as sociations as defined in\nSection 528(c) of the Internal Revenue Code, means \"taxable income\" as\ndefined in Section 528(d) of the Internal Revenue Code. Notwithstanding the\nprovisions of subsection (3) of this section, the Internal Revenue Code\nsections referred to in this paragraph shall be those code sections in effect for\nthe applicable tax year; and\n(d) \"Taxable net income,\" in the case of a corporation that meets the requirements\nestablished under Section 856 of the Internal Revenue Code to be a real es tate\ninvestment trust, means \"real estate investment trust taxable income\" as\ndefined in Section 857(b)(2) of the Internal Revenue Code, except that a\ncaptive real estate investment trust shall not be allowed any deduction for\ndividends paid;\n(15) \"Person\" means \"person\" as defined in Section 7701(a)(1) of the Internal Revenue\nCode;\n(16) \"Taxable year\" means the calendar year or fiscal year ending during such calendar\nyear, upon the basis of which net income is computed, and in the case of a return\nmade for a fractional part of a year under the provisions of this chapter or under\nregulations prescribed by the commissioner, \"taxable year\" means the period for\nwhich the return is made;\n(17) \"Resident\" means an individual domiciled within this state or an indiv idual who is\nnot domiciled in this state, but maintains a place of abode in this state and spends in\nthe aggregate more than one hundred eighty -three (183) days of the taxable year in\nthis state;\n(18) \"Nonresident\" means any individual not a resident of this state;\n(19) \"Employer\" means \"employer\" as defined in Section 3401(d) of the Internal\nRevenue Code;\n(20) \"Employee\" means \"employee\" as defined in Section 3401(c) of the Internal\nRevenue Code;\n(21) \"Number of withholding exemptions claimed\" means the nu mber of withholding\nexemptions claimed in a withholding exemption certificate in effect under KRS\n141.325, except that if no such certificate is in effect, the number of withholding\nexemptions claimed shall be considered to be zero (0);\n(22) \"Wages\" means \"wages\" as defined in Section 3401(a) of the Internal Revenue\nCode and includes other income subject to withholding as provided in Section\n3401(f) and Section 3402(k), (o), (p), (q), and (s) of the Internal Revenue Code;\n(23) \"Payroll period\" means \"payrol l period\" as defined in Section 3401(b) of the\nInternal Revenue Code;\n(24) (a) For taxable years beginning before January 1, 2005, and after December 31,\n2006, \"corporation\" means \"corporation\" as defined in Section 7701(a)(3) of\nthe Internal Revenue Code; and\n(b) For taxable years beginning after December 31, 2004, and before January 1,\n2007, \"corporations\" means:\n1. \"Corporations\" as defined in Section 7701(a)(3) of the Internal Revenue\nCode;\n2. S corporations as defined in Section 1361(a) of the Internal  Revenue\nCode;\n3. A foreign limited liability company as defined in KRS 275.015;\n4. A limited liability company as defined in KRS 275.015;\n5. A professional limited liability company as defined in KRS 275.015;\n6. A foreign limited partnership as defined in KRS 362.2-102(9);\n7. A limited partnership as defined in KRS 362.2-102(14);\n8. A limited liability partnership as defined in KRS 362.155(7) or in 362.1-\n101(7) or (8);\n9. A real estate investment trust as defined in Section 856 of the Internal\nRevenue Code;\n10. A regulated investment company as defined in Section 851 of the\nInternal Revenue Code;\n11. A real estate mortgage investment conduit as defined in Section 860D of\nthe Internal Revenue Code;\n12. A financial asset securitization investment trust as defined in Section\n860L of the Internal Revenue Code; and\n13. Other similar entities created with limited liability for their partners,\nmembers, or shareholders.\nFor purposes of this paragraph, \"corpora tion\" shall not include any publicly\ntraded partnership as defined by Section 7704(b) of the Internal Revenue Code\nthat is treated as a partnership for federal tax purposes under Section 7704(c)\nof the Internal Revenue Code or its publicly traded partnersh ip affiliates. As\nused in this paragraph, \"publicly traded partnership affiliates\" shall include\nany limited liability company or limited partnership for which at least eighty\npercent (80%) of the limited liability company member interests or limited\npartner interests are owned directly or indirectly by the publicly traded\npartnership;\n(25) \"Doing business in this state\" includes but is not limited to:\n(a) Being organized under the laws of this state;\n(b) Having a commercial domicile in this state;\n(c) Owning or leasing property in this state;\n(d) Having one (1) or more individuals performing services in this state;\n(e) Maintaining an interest in a pass-through entity doing business in this state;\n(f) Deriving income from or attributable to sources within th is state, including\nderiving income directly or indirectly from a trust doing business in this state,\nor deriving income directly or indirectly from a single -member limited\nliability company that is doing business in this state and is disregarded as an\nentity separate from its single member for federal income tax purposes; or\n(g) Directing activities at Kentucky customers for the purpose of selling them\ngoods or services.\nNothing in this subsection shall be interpreted in a manner that goes beyond the\nlimitations imposed and protections provided by the United States Constitution or\nPub. L. No. 86-272;\n(26) \"Pass-through entity\" means any partnership, S corporation, limited liability\ncompany, limited liability partnership, limited partnership, or similar ent ity\nrecognized by the laws of this state that is not taxed for federal purposes at the\nentity level, but instead passes to each partner, member, shareholder, or owner their\nproportionate share of income, deductions, gains, losses, credits, and any other\nsimilar attributes;\n(27) \"S corporation\" means \"S corporation\" as defined in Section 1361(a) of the Internal\nRevenue Code;\n(28) \"Limited liability pass -through entity\" means any pass -through entity that affords\nany of its partners, members, shareholders, or owners, through function of the laws\nof this state or laws recognized by this state, protection from general liability for\nactions of the entity; and\n(29) \"Captive real estate investment trust\" means a real estate investment trust as defined\nin Section 856 of the Internal Revenue Code that meets the following requirements:\n(a) 1. The shares or other ownership interests of the real estate investment trust\nare not regularly traded on an established securities market; or\n2. The real estate investment trust doe s not have enough shareholders or\nowners to be required to register with the Securities and Exchange\nCommission; and\n(b) 1. The maximum amount of stock or other ownership interest that is owned\nor constructively owned by a corporation equals or exceeds:\na. Twenty-five percent (25%), if the corporation does not occupy\nproperty owned, constructively owned, or controlled by the real\nestate investment trust; or\nb. Ten percent (10%), if the corporation occupies property owned,\nconstructively owned, or controlled  by the real estate investment\ntrust.\nThe total ownership interest of a corporation shall be determined by\naggregating all interests owned or constructively owned by a\ncorporation;\n2. For the purposes of this paragraph:\na. \"Corporation\" means a corporation taxable under KRS 141.040,\nand includes an affiliated group as defined in KRS 141.200, that is\nrequired to file a consolidated return pursuant to the provisions of\nKRS 141.200; and\nb. \"Owned or constructively owned\" means owning shares or having\nan ownership interest in the real estate investment trust, or owning\nan interest in an entity that owns shares or has an ownership\ninterest in the real estate investment trust. Constructive ownership\nshall be determined by looking a cross multiple layers of a\nmultilayer pass-through structure; and\n(c) The real estate investment trust is not owned by another real estate investment\ntrust.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49920","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"ec58ca220246b686379316fbf4e45bbf5d3304ce63bdb0351e655afe6deeff51","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.528","next":"us-ky/krs-141.901"},"notice":"GroundRules: Original legal text. Not legal advice."}