Kentucky Code — 37674
Browse 195 sections in division 37674 of the Kentucky code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 141.010. Definitions for chapter for taxable years beginning on or after January 1, 2018.
- § 141.0101. Depreciation methods and transitional rules.
- § 141.0105. Repealed, 2006.
- § 141.011. Casualty losses -- Net operating losses.
- § 141.012. Repealed, 2006.
- § 141.013. Repealed, 1974.
- § 141.014. Disposition of receipts under chapter.
- § 141.015. Repealed, 1954.
- § 141.016. Reporting federal adjusted gross income attributed to husband and wife -- Allocation of income and business deductions between husband and wife.
- § 141.017. Deductions allowed by this chapter limited to amounts directly or indirectly subject to taxation under this chapter -- No item to be deducted more than once.
- § 141.018. Department's authority to interpret and carry out provisions of certain income tax changes made by the 2005 Regular Session and 2006 First Extraordinary Session of the General Assembly -- Authority to promulgate administrative regulations to explain or implement changes.
- § 141.019. Calculation of adjusted gross income and net income for taxpayers other than corporations.
- § 141.020. Levy of income tax on individuals -- Rate of normal tax -- Reduction -- Tax credits -- Income of nonresidents subject to tax -- Election to pay tax imposed by KRS 141.023.
- § 141.0201. Artistic charitable contributions deduction for individuals.
- § 141.0202. Repealed, 2018.
- § 141.0205. Priority of application and use of tax credits.
- § 141.021. Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997.
- § 141.0215. Inclusion in gross income of government retirement payments after December 31, 1997 -- Computation.
- § 141.022. Repealed, 1962.
- § 141.023. Optional tax tables.
- § 141.025. Repealed, 1976.
- § 141.030. Levy of income tax on estates, trusts and fiduciaries -- Liability of fiduciaries.
- § 141.039. Calculation of gross income and net income for corporations.
- § 141.040. Corporation income tax -- Exemptions -- Rate.
- § 141.0401. Limited liability entity tax -- Exemptions -- Rate.
- § 141.0405. Repealed, 2018.
- § 141.0406. Repealed, 2018.
- § 141.041. Tax credit for corporations for installing, modifying or utilizing coal for manufacturing or heating.
- § 141.042. Repealed, 2019.
- § 141.044. Payment of estimated tax by corporations and pass-through entities -- Refund of taxes -- Administrative regulations.
- § 141.046. Repealed, 1970.
- § 141.050. Federal interpretations applicable, when -- Taxpayer record -- Subpoenas -- Forms -- Regulations.
- § 141.055. Repealed, 1954.
- § 141.060. Repealed, 1956.
- § 141.062. Premiums paid for health insurance to be treated as income tax credit.
- § 141.063. Skills training investment credits allowed by KRS 154.12-204 to 154.12-208 -- Application to income tax obligations -- Annual report.
- § 141.065. Tax credit for hiring person classified as unemployed -- Annual report.
- § 141.066. Definitions -- Nonrefundable low income, family size, and income gap tax credits.
- § 141.067. Household and dependent care service credit.
- § 141.068. Definitions -- Determination of tax credits under KRS 154.20-258.
- § 141.069. Credit allowed for tuition at eligible educational institution.
- § 141.070. Credits allowed individuals for tax paid to other states.
- § 141.071. Definition -- Right to designate portion of tax to political party.
- § 141.072. Designation of party -- Certification and remittance to state and county party organizations.
- § 141.073. Rules and regulations.
- § 141.075. Repealed, 1954.
- § 141.080. Repealed, 1954.
- § 141.081. Optional standard deduction for individuals -- Exception.
- § 141.082. Repealed, 1976.
- § 141.083. Repealed, 1954.
- § 141.084. Repealed, 1954.
- § 141.085. Repealed, 1954.
- § 141.090. Repealed, 1954.
- § 141.095. Repealed, 1954.
- § 141.096. Repealed, 1954.
- § 141.100. Repealed, 1954.
- § 141.110. Repealed, 1954.
- § 141.120. Division of income of interstate business for tax purposes -- Apportionment.
- § 141.121. Special rules for apportioning business income -- Management of a treasury function -- Passenger airlines -- Qualified air freight forwarders -- Administrative regulations regarding sourcing of receipts.
- § 141.124. Repealed, 1966.
- § 141.125. Repealed, 1954.
- § 141.130. Liability for tax on discontinuation of business.
- § 141.140. Accounting period for computation of income.
- § 141.150. Reports of income payments to others.
- § 141.160. When returns for income tax are due -- Forms -- Copy of federal return may be required -- Returns for cooperatives.
- § 141.170. Extension of time for filing returns.
- § 141.175. Extension for members of Armed Forces serving in combat zones.
- § 141.180. Individuals required to make return -- Verification.
- § 141.190. Returns of fiduciaries.
- § 141.200. Corporation returns -- Requirement of affiliated groups to file consolidated returns.
- § 141.201. Corporation returns -- Election of affiliated groups to file consolidated returns -- Taxable years beginning on or after January 1, 2019.
- § 141.202. Requirement of taxpayer engaged in a unitary business with one or more other corporations to file a combined report -- Administrative regulations -- Taxable years beginning on or after January 1, 2019.
- § 141.205. Disallowance of certain deductions for affiliated entities or related parties.
- § 141.206. Filing of returns by pass-through entities -- Withholding requirements on owners of pass-through entities -- Appointment issues for pass-through entities.
- § 141.207. Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax.
- § 141.208. Treatment of limited liability companies.
- § 141.209. Annual election to have tax under KRS 141.020 imposed on pass-through entity -- Refundable tax credit -- Report to owner -- Administrative regulations.
- § 141.210. Auditing of returns -- Assessment of additional tax.
- § 141.211. Audits performed and additional tax assessed at the partnership level.
- § 141.215. Deferred filing of returns and payment of taxes.
- § 141.220. Payment of tax -- When due.
- § 141.225. Repealed, 1950.
- § 141.230. Repealed, 1954.
- § 141.235. Action interfering with collection or payment prohibited -- Limitation on refund of taxes.
- § 141.240. Repealed, 1954.
- § 141.250. Repealed, 1952.
- § 141.260. Repealed, 1952.
- § 141.270. Repealed, 1952.
- § 141.300. Repealed, 2019.
- § 141.305. Estimated income tax payments -- Administrative regulations.
- § 141.310. Withholding of tax from wages paid by employer.
- § 141.315. Department to promulgate regulations governing certain types of wage payments.
- § 141.320. Remuneration paid by an employer deemed wages.
- § 141.325. Withholding exemptions -- Certificates.
- § 141.330. Employers to file quarterly returns and make payments -- Liability -- Actions -- Lien on property of employer.
- § 141.335. Annual withholding statement to be furnished employee.
- § 141.340. Liability of employer for tax payment -- Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable.
- § 141.345. Refund or credit in case of overpayment.
- § 141.347. Computation of income tax credit.
- § 141.350. Credit of amount withheld against tax imposed by KRS 141.020 for same taxable year.
- § 141.355. Crediting of overpayment and refund of balance -- Withholding in excess of tax imposed by KRS 141.020, when considered overpayment.
- § 141.360. Repealed, 1970.
- § 141.370. Tables for determining tax to be withheld.
- § 141.375. Repealed, 2005.
- § 141.380. Repealed, 2005.
- § 141.381. Nonrefundable tax credit for entities participating in the Metropolitan College.
- § 141.382. Refundable or transferable tax credit for qualified rehabilitation expenses for certified historic structure.
- § 141.3821. Tax credit for certified mixed-use rehabilitation expenses -- Administrative regulations -- Report. (Effective July 1, 2027)
- § 141.383. Refundable tax credit for motion picture or entertainment production expenses -- Limitations -- Qualifications -- Reporting.
- § 141.384. Nonrefundable tax credit for small businesses.
- § 141.3841. Selling farmer tax credit -- Report.
- § 141.385. Nonrefundable tax credit for railroad improvement.
- § 141.386. Nonrefundable tax credit for railroad expansion or upgrade to accommodate transportation of fossil energy resources or biomass resources.
- § 141.387. No carry forward permitted for tax credits provided by KRS 141.385 and 141.386 -- Claims for credits.
- § 141.388. Repealed, 2018.
- § 141.389. Nonrefundable and nontransferable distilled spirits ad valorem tax credit -- Election to waive credits -- Credit to be used only for capital improvement at licensed distiller's premises -- Refundable credit for taxpayer investing and creating jobs in area of low and moderate income -- Administrative regulations -- Annual report.
- § 141.390. Tax credit for recycling or composting equipment -- Report.
- § 141.391. Nonrefundable tax credit for expansion of broadband services.
- § 141.392. Repealed, 2018.
- § 141.395. Tax credit for construction of research facilities.
- § 141.396. Nonrefundable angel investor tax credit against individual income tax -- Carry forward -- Transfer of credit -- Recapture of credit -- Data reporting requirements.
- § 141.398. Development area tax credit -- Annual report.
- § 141.399. Economic development tax credit -- Duties of department -- Administrative regulations.
- § 141.400. Tax credit for company approved for economic development project under KRS 154.28-010 to 154.28-100.
- § 141.401. Repealed, 2023.
- § 141.402. Taxing provisions governing approved companies under Subchapter 25 of KRS Chapter 154.
- § 141.403. Tax credit for company approved on or before June 30, 2021, under KRS 154.26-010 to 154.26-100 -- Administrative regulations.
- § 141.405. Tax credit for company approved for occupational or skills upgrade training program under KRS 154.12-2084 to 154.12-2089 -- Administrative regulations.
- § 141.407. Determination of allowable income tax credit approved company may retain.
- § 141.408. Inventory tax credit -- Applies on or after January 1, 2018 -- Pass-through entities, allowable credit -- Annual report.
- § 141.410. Definitions for KRS 141.410 to 141.414.
- § 141.412. Tax credit for qualified farming operation -- Annual report.
- § 141.414. Computation of tax and credit.
- § 141.415. Computation of income tax and credit for approved company.
- § 141.416. Repealed, 2009
- § 141.417. Alternative jet fuel tax credit -- Definitions for section -- Rates -- Limits -- Administrative regulations -- Reports -- Application and certification.
- § 141.418. Nonrefundable credit for voluntary environmental remediation.
- § 141.419. Definitions for section -- Refundable credit for qualifying expenditures at qualifying decontamination property -- Administrative regulations -- Reporting.
- § 141.420. Repealed, 2018.
- § 141.421. Tax incentives for alternative fuel, gasification, and renewable energy facilities.
- § 141.422. Definitions for KRS 141.422 to 141.425.
- § 141.423. Nonrefundable credit for biodiesel producer, biodiesel blender, or renewable diesel producer.
- § 141.4231. Renewable chemical production tax credit.
- § 141.424. Biodiesel credit distribution for pass-through entities.
- § 141.4242. Nonrefundable credit for producers of ethanol.
- § 141.4244. Nonrefundable credit for producers of cellulosic ethanol.
- § 141.4246. Ethanol or cellulosic ethanol credit distribution for pass-through entities.
- § 141.4248. Transfer of unused ethanol or cellulosic ethanol tax credit caps established by KRS 141.4242 and 141.4244.
- § 141.425. Authorization for administrative regulations to administer biodiesel credit.
- § 141.428. Kentucky Clean Coal Incentive Act -- Definitions -- Tax credit -- Administrative regulations.
- § 141.430. Repealed, 2018.
- § 141.432. Definitions for KRS 141.432 to 141.434.
- § 141.433. Application for New Markets Development Program tax credit.
- § 141.434. New Markets Development Program tax credit.
- § 141.435. Definitions for KRS 141.435 to 141.437.
- § 141.436. Tax credit for installation of energy efficiency products for residential and commercial property -- Administrative regulations -- Reports.
- § 141.437. Tax credit for construction of ENERGY STAR home or sale of ENERGY STAR manufactured home -- Required verification -- Reports.
- § 141.438. Endow Kentucky tax credit.
- § 141.440. Designation of income tax refund to child victims' trust fund.
- § 141.441. Designation of income tax refund to local history trust fund.
- § 141.442. Repealed, 2005.
- § 141.4425. Designation of income tax refund to Kentucky YMCA Youth Association.
- § 141.443. Designation of income tax refund to Special Olympics Kentucky.
- § 141.444. Designation of income tax refund to veterans' program trust fund.
- § 141.445. Designation of income tax refund to pediatric cancer research trust fund.
- § 141.446. Designation of income tax refund to breast cancer research and education trust fund.
- § 141.447. Designation of income tax refund to rape crisis center trust fund.
- § 141.448. Designation of income tax refund to farms to food banks trust fund.
- § 141.449. Designation of income tax refund to Kentucky CASA network fund.
- § 141.450. Public policy.
- § 141.455. Designation of income tax refund to nongame species protection and natural areas acquisition programs.
- § 141.460. Space on form for designation.
- § 141.465. Apportionment of funds -- Funds to be placed in interest-bearing account.
- § 141.470. Use of funds apportioned to the nature preserves fund.
- § 141.475. Rules and regulations.
- § 141.480. Designation provisions void, when.
- § 141.500. Education Opportunity Account Program. (See LRC Note below)
- § 141.502. Definitions for KRS 141.500 to 141.528 (See LRC Note below)
- § 141.504. Uniform process for education opportunity account allocation -- Qualifying expenses -- Provision for eligible student in county with population of 90,000 or more -- Duration of education opportunity account -- Prioritization of funding -- Restrictions. (See LRC Note below)
- § 141.506. Application to establish an education opportunity account for eligible students -- Renewal -- Process to cease funding student account. (See LRC Note below)
- § 141.508. Application for tax credit -- Preliminary approval subject to annual tax credit cap -- Taxpayer notification -- Taxpayer contribution – Account-granting organization certification of contribution. (See LRC Note below)
- § 141.510. Certification and renewal of certification of an account-granting organization -- Application -- Required information -- Department certification. (See LRC Note below)
- § 141.512. Minimal allocation of contributions required to education opportunity accounts by account-granting organization -- Standard application process for establishment of student eligibility for an account -- Transfer of funds from one account–granting organization to another -- Donations. (See LRC Note below)
- § 141.514. Administration of education opportunity account tax credit and cap -- Required annual publications on department Web site. (See LRC Note below)
- § 141.516. Audit of account-granting organization by department -- Notice of violation -- Revocation of certificate. (See LRC Note below)
- § 141.518. Account-granting organization system of payment to education service providers -- Payments to an education opportunity account -- Approval of education service providers. (See LRC Note below)
- § 141.520. Effect of Education Opportunity Account Program on education service provider -- Authority of government entities. (See LRC Note below)
- § 141.522. Education Opportunity Account Program tax credit -- Cap on credit -- Prioritization. (See LRC Note below)
- § 141.524. Report by department on Education Opportunity Account Program. (See LRC Note below)
- § 141.526. Standing for parents of eligible students. (See LRC Note below)
- § 141.528. Short title for KRS 141.500 to 141.528. (See LRC Note below)
- § 141.900. Definitions for KRS Chapter 141 -- Taxable years beginning prior to January 1, 2018.
- § 141.901. Division of income of interstate business for tax purposes -- Apportionment.
- § 141.985. Interest on tax not paid by date due -- Addition to tax provided in KRS 141.305 and 141.044 to be considered a penalty.
- § 141.990. Penalties.