Kentucky Revised Statutes
Chapter 141 - Income taxes

141.016 Reporting federal adjusted gross income attributed to husband and wife -- Allocation of income and business deductions between husband and wife. - Waiting for content...

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. - Waiting for content...

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... - Waiting for content...

141.019 Calculation of adjusted gross income and net income for taxpayers other than corporations. - Waiting for content...

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. - Waiting for content...

141.0201 Artistic charitable contributions deduction for individuals. - Waiting for content...

141.0202 Repealed, 2018. - Waiting for content...

141.0205 Priority of application and use of tax credits. - Waiting for content...

141.021 Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997. - Waiting for content...

141.0215 Inclusion in gross income of government retirement payments after December 31, 1997 -- Computation. - Waiting for content...

141.022 Repealed, 1962. - Waiting for content...

141.023 Optional tax tables. - Waiting for content...

141.025 Repealed, 1976. - Waiting for content...

141.030 Levy of income tax on estates, trusts and fiduciaries -- Liability of fiduciaries. - Waiting for content...

141.039 Calculation of gross income and net income for corporations. - Waiting for content...

141.040 Corporation income tax -- Exemptions -- Rate. - Waiting for content...

141.0401 Limited liability entity tax -- Exemptions -- Rate. - Waiting for content...

141.0405 Repealed, 2018. - Waiting for content...

141.0406 Repealed, 2018. - Waiting for content...

141.041 Tax credit for corporations for installing, modifying or utilizing coal for manufacturing or heating. - Waiting for content...

141.042 Repealed, 2019. - Waiting for content...

141.044 Payment of estimated tax by corporations and pass-through entities -- Refund of taxes -- Administrative regulations. - Waiting for content...

141.046 Repealed, 1970. - Waiting for content...

141.050 Federal interpretations applicable, when -- Taxpayer record -- Subpoenas -- Forms -- Regulations. - Waiting for content...

141.055 Repealed, 1954. - Waiting for content...

141.060 Repealed, 1956. - Waiting for content...

141.062 Premiums paid for health insurance to be treated as income tax credit. - Waiting for content...

141.063 Skills training investment credits allowed by KRS 154.12-204 to 154.12-208 -- Application to income tax obligations -- Annual report. - Waiting for content...

141.065 Credit allowed for hiring person classified as unemployed. - Waiting for content...

141.066 Definitions -- Nonrefundable low income, family size, and income gap tax credits. - Waiting for content...

141.067 Household and dependent care service credit. - Waiting for content...

141.068 Definitions -- Determination of tax credits under KRS 154.20-258. - Waiting for content...

141.069 Credit allowed for tuition at eligible educational institution. - Waiting for content...

141.070 Credits allowed individuals for tax paid to other states. - Waiting for content...

141.071 Definition -- Right to designate portion of tax to political party. - Waiting for content...

141.072 Designation of party -- Certification and remittance to state and county party organizations. - Waiting for content...

141.073 Rules and regulations. - Waiting for content...

141.075 Repealed, 1954. - Waiting for content...

141.080 Repealed, 1954. - Waiting for content...

141.081 Optional standard deduction for individuals -- Exception. - Waiting for content...

141.082 Repealed, 1976. - Waiting for content...

141.083 Repealed, 1954. - Waiting for content...

141.084 Repealed, 1954. - Waiting for content...

141.085 Repealed, 1954. - Waiting for content...

141.090 Repealed, 1954. - Waiting for content...

141.095 Repealed, 1954. - Waiting for content...

141.096 Repealed, 1954. - Waiting for content...

141.100 Repealed, 1954. - Waiting for content...

141.110 Repealed, 1954. - Waiting for content...

141.120 Division of income of interstate business for tax purposes -- Apportionment. - Waiting for content...

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. - Waiting for content...

141.124 Repealed, 1966. - Waiting for content...

141.125 Repealed, 1954. - Waiting for content...

141.130 Liability for tax on discontinuation of business. - Waiting for content...

141.140 Accounting period for computation of income. - Waiting for content...

141.150 Reports of income payments to others. - Waiting for content...

141.160 When returns for income tax are due -- Forms -- Copy of federal return may be required -- Returns for cooperatives. - Waiting for content...

141.170 Extension of time for filing returns. - Waiting for content...

141.175 Extension for members of Armed Forces serving in combat zones. - Waiting for content...

141.180 Individuals required to make return -- Verification. - Waiting for content...

141.190 Returns of fiduciaries. - Waiting for content...

141.200 Corporation returns -- Requirement of affiliated groups to file consolidated returns. - Waiting for content...

141.201 Corporation returns -- Election of affiliated groups to file consolidated returns -- Taxable years beginning on or after January 1, 2019. - Waiting for content...

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. - Waiting for content...

141.205 Disallowance of certain deductions for affiliated entities or related parties. - Waiting for content...

141.206 Filing of returns by pass-through entities -- Withholding requirements on owners of pass-through entities -- Apportionment issues for pass-through entities. - Waiting for content...

141.207 Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax. - Waiting for content...

141.208 Treatment of limited liability companies. - Waiting for content...

141.210 Auditing of returns -- Assessment of additional tax. - Waiting for content...

141.211 Audits performed and additional tax assessed at the partnership level. - Waiting for content...

141.215 Deferred filing of returns and payment of taxes. - Waiting for content...

141.220 Payment of tax -- When due. - Waiting for content...

141.225 Repealed, 1950. - Waiting for content...

141.230 Repealed, 1954. - Waiting for content...

141.235 Action interfering with collection or payment prohibited -- Limitation on refund of taxes. - Waiting for content...

141.240 Repealed, 1954. - Waiting for content...

141.250 Repealed, 1952. - Waiting for content...

141.260 Repealed, 1952. - Waiting for content...

141.270 Repealed, 1952. - Waiting for content...

141.300 Repealed, 2019. - Waiting for content...

141.305 Estimated income tax payments -- Administrative regulations. - Waiting for content...

141.310 Withholding of tax from wages paid by employer. - Waiting for content...

141.315 Department to promulgate regulations governing certain types of wage payments. - Waiting for content...

141.320 Remuneration paid by an employer deemed wages. - Waiting for content...

141.325 Withholding exemptions -- Certificates. - Waiting for content...

141.330 Employers to file quarterly returns and make payments -- Liability -- Actions -- Lien on property of employer. - Waiting for content...

141.335 Annual withholding statement to be furnished employee. - Waiting for content...

141.340 Liability of employer for tax payment -- Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable. - Waiting for content...

141.345 Refund or credit in case of overpayment. - Waiting for content...

141.347 Computation of income tax credit. - Waiting for content...

141.350 Credit of amount withheld against tax imposed by KRS 141.020 for same taxable year. - Waiting for content...

141.355 Crediting of overpayment and refund of balance -- Withholding in excess of tax imposed by KRS 141.020, when considered overpayment. - Waiting for content...

141.360 Repealed, 1970. - Waiting for content...

141.370 Tables for determining tax to be withheld. - Waiting for content...

141.375 Repealed, 2005. - Waiting for content...

141.380 Repealed, 2005. - Waiting for content...

141.381 Nonrefundable tax credit for entities participating in the Metropolitan College. - Waiting for content...

141.382 Refundable or transferable tax credit for qualified rehabilitation expenses for certified historic structure meeting the requirements of KRS 171.396 and 171.397. - Waiting for content...

141.383 Refundable tax credit for motion picture or entertainment production expenses -- Reporting. - Waiting for content...

141.384 Nonrefundable tax credit for small businesses. - Waiting for content...

141.3841 Selling farmers tax credit. - Waiting for content...

141.385 Nonrefundable tax credit for railroad improvement. - Waiting for content...

141.386 Nonrefundable tax credit for railroad expansion or upgrade to accommodate transportation of fossil energy resources or biomass resources. - Waiting for content...

141.387 No carry forward permitted for tax credits provided by KRS 141.385 and 141.386 -- Claims for credits. - Waiting for content...

141.388 Repealed, 2018. - Waiting for content...

141.389 Nonrefundable and nontransferable distilled spirits ad valorem tax credit -- Credit to be used only for capital improvement at licensed distiller's premises -- Administrative regulations -- Annual report. - Waiting for content...

141.390 Tax credit for recycling or composting equipment -- Report. - Waiting for content...

141.392 Repealed, 2018. - Waiting for content...

141.395 Tax credit for construction of research facilities. - Waiting for content...

141.396 Nonrefundable angel investor tax credit against individual income tax -- Carry forward -- Transfer of credit -- Recapture of credit -- Data reporting requirements. - Waiting for content...

141.398 Development area tax credit -- Annual report. - Waiting for content...

141.400 Tax credit for company approved for economic development project under KRS 154.28-010 to 154.28-100. - Waiting for content...

141.401 Tax credit and income tax for companies with economic development projects in qualified zones -- Computation of net income -- Administrative regulations. - Waiting for content...

141.402 Taxing provisions governing approved companies under Subchapter 25 of KRS Chapter 154. - Waiting for content...

141.403 Tax credit for company approved on or before June 30, 2021, under KRS 154.26-010 to 154.26-100 -- Administrative regulations. - Waiting for content...

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. - Waiting for content...

141.407 Determination of allowable income tax credit approved company may retain. - Waiting for content...

141.408 Inventory tax credit -- Applies on or after January 1, 2018 -- Pass-through entities, allowable credit -- Annual report. - Waiting for content...

141.410 Definitions for KRS 141.410 to 141.414. - Waiting for content...

141.412 Tax credit for qualified farming operation. - Waiting for content...

141.414 Computation of tax and credit. - Waiting for content...

141.415 Computation of income tax and credit for approved company. - Waiting for content...

141.416 Repealed, 2009. - Waiting for content...

141.418 Nonrefundable credit for voluntary environmental remediation. - Waiting for content...

141.419 Definitions for section -- Refundable credit for qualifying expenditures at qualifying decontamination property -- Administrative regulations -- Reporting. - Waiting for content...

141.420 Repealed, 2018. - Waiting for content...

141.421 Tax incentives for alternative fuel, gasification, and renewable energy facilities. - Waiting for content...

141.422 Definitions for KRS 141.422 to 141.425. - Waiting for content...

141.423 Nonrefundable credit for biodiesel producer, biodiesel blender, or renewable diesel producer. - Waiting for content...

141.4231 Renewable chemical production tax credit. - Waiting for content...

141.424 Biodiesel credit distribution for pass-through entities. - Waiting for content...

141.4242 Nonrefundable credit for producers of ethanol. - Waiting for content...

141.4244 Nonrefundable credit for producers of cellulosic ethanol. - Waiting for content...

141.4246 Ethanol or cellulosic ethanol credit distribution for pass-through entities. - Waiting for content...

141.4248 Transfer of unused ethanol or cellulosic ethanol tax credit caps established by KRS 141.4242 and 141.4244. - Waiting for content...

141.425 Authorization for administrative regulations to administer biodiesel credit. - Waiting for content...

141.428 Kentucky Clean Coal Incentive Act -- Definitions -- Tax credit -- Administrative regulations. - Waiting for content...

141.430 Repealed, 2018. - Waiting for content...

141.432 Definitions for KRS 141.432 to 141.434. - Waiting for content...

141.433 Application for New Markets Development Program tax credit. - Waiting for content...

141.434 New Markets Development Program tax credit. - Waiting for content...

141.435 Definitions for KRS 141.435 to 141.437. - Waiting for content...

141.436 Tax credit for installation of energy efficiency products for residential and commercial property -- Administrative regulations -- Reports. - Waiting for content...

141.437 Tax credit for construction of ENERGY STAR home or sale of ENERGY STAR manufactured home -- Required verification -- Reports. - Waiting for content...

141.438 Endow Kentucky tax credit. - Waiting for content...

141.440 Designation of income tax refund to child victims' trust fund. - Waiting for content...

141.441 Designation of income tax refund to local history trust fund. - Waiting for content...

141.442 Repealed, 2005. - Waiting for content...

141.4425 Designation of income tax refund to Kentucky YMCA Youth Association. - Waiting for content...

141.443 Designation of income tax refund to Special Olympics Kentucky. - Waiting for content...

141.444 Designation of income tax refund to veterans' program trust fund. - Waiting for content...

141.445 Designation of income tax refund to pediatric cancer research trust fund. - Waiting for content...

141.446 Designation of income tax refund to breast cancer research and education trust fund. - Waiting for content...

141.447 Designation of income tax refund to rape crisis center trust fund. - Waiting for content...

141.448 Designation of income tax refund to farms to food banks trust fund. - Waiting for content...

141.449 Designation of income tax refund to Kentucky CASA network fund. - Waiting for content...

141.450 Public policy. - Waiting for content...

141.455 Designation of income tax refund to nongame species protection and natural areas acquisition programs. - Waiting for content...

141.460 Space on form for designation. - Waiting for content...

141.465 Apportionment of funds -- Funds to be placed in interest-bearing account. - Waiting for content...

141.470 Use of funds apportioned to the nature preserves fund. - Waiting for content...

141.475 Rules and regulations. - Waiting for content...

141.480 Designation provisions void, when. - Waiting for content...

141.500 Education Opportunity Account Program. - Waiting for content...

141.502 Definitions for KRS 141.500 to 141.528. - Waiting for content...

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 -- Res... - Waiting for content...

141.506 Application to establish an education opportunity account for eligible students -- Renewal -- Process to cease funding student account. - Waiting for content...

141.508 Application for tax credit -- Preliminary approval subject to annual tax credit cap -- Taxpayer notification -- Taxpayer contribution – Account-granting organization certification of contribution. - Waiting for content...

141.510 Certification and renewal of certification of an account-granting organization -- Application -- Required information -- Department certification. - Waiting for content...

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–gran... - Waiting for content...

141.514 Administration of education opportunity account tax credit and cap -- Required annual publications on department Web site. - Waiting for content...

141.516 Audit of account-granting organization by department -- Notice of violation -- Revocation of certificate. - Waiting for content...

141.518 Account-granting organization system of payment to education service providers -- Payments to an education opportunity account -- Approval of education service providers. - Waiting for content...

141.520 Effect of Education Opportunity Account Program on education service provider -- Authority of government entities. - Waiting for content...

141.522 Education Opportunity Account Program tax credit -- Cap on credit -- Prioritization. - Waiting for content...

141.524 Report by department on Education Opportunity Account Program. - Waiting for content...

141.526 Standing for parents of eligible students. - Waiting for content...

141.528 Short title for KRS 141.500 to 141.528. - Waiting for content...

141.900 Definitions for KRS Chapter 141 -- Taxable years beginning prior to January 1, 2018. - Waiting for content...

141.901 Division of income of interstate business for tax purposes -- Apportionment -- Taxable years beginning prior to January 1, 2018. - Waiting for content...

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. - Waiting for content...

141.990 Penalties. - Waiting for content...

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Kentucky Revised Statutes Chapter 141 - Income taxes

Kentucky Revised Statutes
Chapter 141 - Income taxes