{"data":{"id":"us-ky/krs-67.764","jurisdiction":"us-ky","citation":"KRS 67.764","heading":"Construction of exceptions for disaster response businesses and employees.","body":"(1) The exceptions contained in KRS 68.180(3)(g), 68.197(5)(d), 91.200(3)(h), and\n92.300(2)(a)4. and (b)3. shall not be interpreted, construed, or otherwise relied upon\nin any way to establish a minimum nexus or other minimum contact requirements\nfor the purposes of determining the liability for either a tax or fee placed upon a\nbusiness or employee by a taxing jurisdiction, except as related to disaster response\nbusinesses and disaster response employees for work performed within the taxing\njurisdiction during a disaster response period.\n(2) As used in this section, the terms \"disaster response business,\" \"disaster response\nemployee,\" and \"disaster response period\" shall  have the same meaning as in KRS\n141.010.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50965","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"7459dd23048ab194396bf44ebe881282c63f892c1599af770176a7cdbe0cbf4f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.763","next":"us-ky/krs-67.765"},"notice":"GroundRules: Original legal text. Not legal advice."}