{"data":{"id":"us-ky/krs-154.20-260","jurisdiction":"us-ky","citation":"KRS 154.20-260","heading":"Claim of credit on tax return -- Confidentiality.","body":"(1) To receive the credit provided by KRS 154.20 -258, an investor shall claim the\ncredit on the investor's annual state tax returns in the manner prescribed by the\nDepartment of Revenue.\n(2) The contents of an investor's filings under subsection (1) of this se ction shall be\ntreated by the authority and by the Department of Revenue as confidential and shall\nnot be considered public records under the Kentucky Open Records Act, KRS\n61.870 to 61.884.","path":[],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=2703","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:53Z","sha256":"6178035942bbfedd30ce942ea6de57846c5ad07549a860f3f458526a1aeb2f71","source_id":"us-ky","stale":false,"prev":"us-ky/krs-154.20-259","next":"us-ky/krs-154.20-261"},"notice":"GroundRules: Original legal text. Not legal advice."}