Axiom Foundation

KRS 141.016 Reporting federal adjusted gross income attributed to husband and wife -- Allocation of income and business deductions between husband and wife.2 sections

KRS 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.2 sections

KRS 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.2 sections

KRS 141.019 Calculation of adjusted gross income and net income for taxpayers other than corporations.2 sections

KRS 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 141.023.2 sections

KRS 141.0201 Artistic charitable contributions deduction for individuals.2 sections

KRS 141.0202 Repealed, 2018.2 sections

KRS 141.0205 Priority of application and use of tax credits.2 sections

KRS 141.021 Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997.2 sections

KRS 141.0215 Inclusion in gross income of government retirement payments after December 31, 1997 -- Computation.2 sections

KRS 141.022 Repealed, 1962.2 sections

KRS 141.023 Optional tax tables.2 sections

KRS 141.025 Repealed, 1976.2 sections

KRS 141.030 Levy of income tax on estates, trusts and fiduciaries -- Liability of fiduciaries.2 sections

KRS 141.039 Calculation of gross income and net income for corporations.2 sections

KRS 141.040 Corporation income tax -- Exemptions -- Rate.2 sections

KRS 141.0401 Limited liability entity tax -- Exemptions -- Rate.2 sections

KRS 141.0405 Repealed, 2018.2 sections

KRS 141.0406 Repealed, 2018.2 sections

KRS 141.041 Tax credit for corporations for installing, modifying or utilizing coal for manufacturing or heating.2 sections

KRS 141.042 Repealed, 2019.2 sections

KRS 141.044 Payment of estimated tax by corporations and pass-through entities -- Refund of taxes -- Administrative regulations.2 sections

KRS 141.046 Repealed, 1970.2 sections

KRS 141.050 Federal interpretations applicable, when -- Taxpayer record -- Subpoenas -- Forms -- Regulations.2 sections

KRS 141.055 Repealed, 1954.2 sections

KRS 141.060 Repealed, 1956.2 sections

KRS 141.062 Premiums paid for health insurance to be treated as income tax credit.2 sections

KRS 141.063 Skills training investment credits allowed by KRS 154.12-204 to 154.12-208 -- Application to income tax obligations -- Annual report.2 sections

KRS 141.065 Tax credit for hiring person classified as unemployed -- Annual report.2 sections

KRS 141.066 Definitions -- Nonrefundable low income, family size, and income gap tax credits.2 sections

KRS 141.067 Household and dependent care service credit.2 sections

KRS 141.068 Definitions -- Determination of tax credits under KRS 154.20-258.2 sections

KRS 141.069 Credit allowed for tuition at eligible educational institution.2 sections

KRS 141.070 Credits allowed individuals for tax paid to other states.2 sections

KRS 141.071 Definition -- Right to designate portion of tax to political party.2 sections

KRS 141.072 Designation of party -- Certification and remittance to state and county party organizations.2 sections

KRS 141.073 Rules and regulations.2 sections

KRS 141.075 Repealed, 1954.2 sections

KRS 141.080 Repealed, 1954.2 sections

KRS 141.081 Optional standard deduction for individuals -- Exception.2 sections

KRS 141.082 Repealed, 1976.2 sections

KRS 141.083 Repealed, 1954.2 sections

KRS 141.084 Repealed, 1954.2 sections

KRS 141.085 Repealed, 1954.2 sections

KRS 141.090 Repealed, 1954.2 sections

KRS 141.095 Repealed, 1954.2 sections

KRS 141.096 Repealed, 1954.2 sections

KRS 141.100 Repealed, 1954.2 sections

KRS 141.110 Repealed, 1954.2 sections

KRS 141.120 Division of income of interstate business for tax purposes -- Apportionment.2 sections

KRS 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.2 sections

KRS 141.124 Repealed, 1966.2 sections

KRS 141.125 Repealed, 1954.2 sections

KRS 141.130 Liability for tax on discontinuation of business.2 sections

KRS 141.140 Accounting period for computation of income.2 sections

KRS 141.150 Reports of income payments to others.2 sections

KRS 141.160 When returns for income tax are due -- Forms -- Copy of federal return may be required -- Returns for cooperatives.2 sections

KRS 141.170 Extension of time for filing returns.2 sections

KRS 141.175 Extension for members of Armed Forces serving in combat zones.2 sections

KRS 141.180 Individuals required to make return -- Verification.2 sections

KRS 141.190 Returns of fiduciaries.2 sections

KRS 141.200 Corporation returns -- Requirement of affiliated groups to file consolidated returns.2 sections

KRS 141.201 Corporation returns -- Election of affiliated groups to file consolidated returns -- Taxable years beginning on or after January 1, 2019.2 sections

KRS 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, 2019.2 sections

KRS 141.205 Disallowance of certain deductions for affiliated entities or related parties.2 sections

KRS 141.206 Filing of returns by pass-through entities -- Withholding requirements on owners of pass-through entities -- Appointment issues for pass-through entities.2 sections

KRS 141.207 Calculation of estimated tax required by KRS 141.206 for nonresident individuals -- Payment of estimated tax.2 sections

KRS 141.208 Treatment of limited liability companies.2 sections

KRS 141.209 Annual election to have tax under KRS 141.020 imposed on pass-through entity -- Refundable tax credit -- Report to owner -- Administrative regulations.2 sections

KRS 141.210 Auditing of returns -- Assessment of additional tax.2 sections

KRS 141.211 Audits performed and additional tax assessed at the partnership level.2 sections

KRS 141.215 Deferred filing of returns and payment of taxes.2 sections

KRS 141.220 Payment of tax -- When due.2 sections

KRS 141.225 Repealed, 1950.2 sections

KRS 141.230 Repealed, 1954.2 sections

KRS 141.235 Action interfering with collection or payment prohibited -- Limitation on refund of taxes.2 sections

KRS 141.240 Repealed, 1954.2 sections

KRS 141.250 Repealed, 1952.2 sections

KRS 141.260 Repealed, 1952.2 sections

KRS 141.270 Repealed, 1952.2 sections

KRS 141.300 Repealed, 2019.2 sections

KRS 141.305 Estimated income tax payments -- Administrative regulations.2 sections

KRS 141.310 Withholding of tax from wages paid by employer.2 sections

KRS 141.315 Department to promulgate regulations governing certain types of wage payments.2 sections

KRS 141.320 Remuneration paid by an employer deemed wages.2 sections

KRS 141.325 Withholding exemptions -- Certificates.2 sections

KRS 141.330 Employers to file quarterly returns and make payments -- Liability -- Actions -- Lien on property of employer.2 sections

KRS 141.335 Annual withholding statement to be furnished employee.2 sections

KRS 141.340 Liability of employer for tax payment -- Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable.2 sections

KRS 141.345 Refund or credit in case of overpayment.2 sections

KRS 141.347 Computation of income tax credit.2 sections

KRS 141.350 Credit of amount withheld against tax imposed by KRS 141.020 for same taxable year.2 sections

KRS 141.355 Crediting of overpayment and refund of balance -- Withholding in excess of tax imposed by KRS 141.020, when considered overpayment.2 sections

KRS 141.360 Repealed, 1970.2 sections

KRS 141.370 Tables for determining tax to be withheld.2 sections

KRS 141.375 Repealed, 2005.2 sections

KRS 141.380 Repealed, 2005.2 sections

KRS 141.381 Nonrefundable tax credit for entities participating in the Metropolitan College.2 sections

KRS 141.382 Refundable or transferable tax credit for qualified rehabilitation expenses for certified historic structure.2 sections

KRS 141.3821 Tax credit for certified mixed-use rehabilitation expenses -- Administrative regulations -- Report. (Effective July 1, 2027)2 sections

KRS 141.383 Refundable tax credit for motion picture or entertainment production expenses -- Limitations -- Qualifications -- Reporting.2 sections

KRS 141.384 Nonrefundable tax credit for small businesses.2 sections

KRS 141.3841 Selling farmer tax credit -- Report.2 sections

KRS 141.385 Nonrefundable tax credit for railroad improvement.2 sections

KRS 141.386 Nonrefundable tax credit for railroad expansion or upgrade to accommodate transportation of fossil energy resources or biomass resources.2 sections

KRS 141.387 No carry forward permitted for tax credits provided by KRS 141.385 and 141.386 -- Claims for credits.2 sections

KRS 141.388 Repealed, 2018.2 sections

KRS 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.2 sections

KRS 141.390 Tax credit for recycling or composting equipment -- Report.2 sections

KRS 141.391 Nonrefundable tax credit for expansion of broadband services.2 sections

KRS 141.392 Repealed, 2018.2 sections

KRS 141.395 Tax credit for construction of research facilities.2 sections

KRS 141.396 Nonrefundable angel investor tax credit against individual income tax -- Carry forward -- Transfer of credit -- Recapture of credit -- Data reporting requirements.2 sections

KRS 141.398 Development area tax credit -- Annual report.2 sections

KRS 141.399 Economic development tax credit -- Duties of department -- Administrative regulations.2 sections

KRS 141.400 Tax credit for company approved for economic development project under KRS 154.28-010 to 154.28-100.2 sections

KRS 141.401 Repealed, 2023.2 sections

KRS 141.402 Taxing provisions governing approved companies under Subchapter 25 of KRS Chapter 154.2 sections

KRS 141.403 Tax credit for company approved on or before June 30, 2021, under KRS 154.26-010 to 154.26-100 -- Administrative regulations.2 sections

KRS 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.2 sections

KRS 141.407 Determination of allowable income tax credit approved company may retain.2 sections

KRS 141.408 Inventory tax credit -- Applies on or after January 1, 2018 -- Pass-through entities, allowable credit -- Annual report.2 sections

KRS 141.410 Definitions for KRS 141.410 to 141.414.2 sections

KRS 141.412 Tax credit for qualified farming operation -- Annual report.2 sections

KRS 141.414 Computation of tax and credit.2 sections

KRS 141.415 Computation of income tax and credit for approved company.2 sections

KRS 141.416 Repealed, 20092 sections

KRS 141.417 Alternative jet fuel tax credit -- Definitions for section -- Rates -- Limits -- Administrative regulations -- Reports -- Application and certification.2 sections

KRS 141.418 Nonrefundable credit for voluntary environmental remediation.2 sections

KRS 141.419 Definitions for section -- Refundable credit for qualifying expenditures at qualifying decontamination property -- Administrative regulations -- Reporting.2 sections

KRS 141.420 Repealed, 2018.2 sections

KRS 141.421 Tax incentives for alternative fuel, gasification, and renewable energy facilities.2 sections

KRS 141.422 Definitions for KRS 141.422 to 141.425.2 sections

KRS 141.423 Nonrefundable credit for biodiesel producer, biodiesel blender, or renewable diesel producer.2 sections

KRS 141.4231 Renewable chemical production tax credit.2 sections

KRS 141.424 Biodiesel credit distribution for pass-through entities.2 sections

KRS 141.4242 Nonrefundable credit for producers of ethanol.2 sections

KRS 141.4244 Nonrefundable credit for producers of cellulosic ethanol.2 sections

KRS 141.4246 Ethanol or cellulosic ethanol credit distribution for pass-through entities.2 sections

KRS 141.4248 Transfer of unused ethanol or cellulosic ethanol tax credit caps established by KRS 141.4242 and 141.4244.2 sections

KRS 141.425 Authorization for administrative regulations to administer biodiesel credit.2 sections

KRS 141.428 Kentucky Clean Coal Incentive Act -- Definitions -- Tax credit -- Administrative regulations.2 sections

KRS 141.430 Repealed, 2018.2 sections

KRS 141.432 Definitions for KRS 141.432 to 141.434.2 sections

KRS 141.433 Application for New Markets Development Program tax credit.2 sections

KRS 141.434 New Markets Development Program tax credit.2 sections

KRS 141.435 Definitions for KRS 141.435 to 141.437.2 sections

KRS 141.436 Tax credit for installation of energy efficiency products for residential and commercial property -- Administrative regulations -- Reports.2 sections

KRS 141.437 Tax credit for construction of ENERGY STAR home or sale of ENERGY STAR manufactured home -- Required verification -- Reports.2 sections

KRS 141.438 Endow Kentucky tax credit.2 sections

KRS 141.440 Designation of income tax refund to child victims' trust fund.2 sections

KRS 141.441 Designation of income tax refund to local history trust fund.2 sections

KRS 141.442 Repealed, 2005.2 sections

KRS 141.4425 Designation of income tax refund to Kentucky YMCA Youth Association.2 sections

KRS 141.443 Designation of income tax refund to Special Olympics Kentucky.2 sections

KRS 141.444 Designation of income tax refund to veterans' program trust fund.2 sections

KRS 141.445 Designation of income tax refund to pediatric cancer research trust fund.2 sections

KRS 141.446 Designation of income tax refund to breast cancer research and education trust fund.2 sections

KRS 141.447 Designation of income tax refund to rape crisis center trust fund.2 sections

KRS 141.448 Designation of income tax refund to farms to food banks trust fund.2 sections

KRS 141.449 Designation of income tax refund to Kentucky CASA network fund.2 sections

KRS 141.450 Public policy.2 sections

KRS 141.455 Designation of income tax refund to nongame species protection and natural areas acquisition programs.2 sections

KRS 141.460 Space on form for designation.2 sections

KRS 141.465 Apportionment of funds -- Funds to be placed in interest-bearing account.2 sections

KRS 141.470 Use of funds apportioned to the nature preserves fund.2 sections

KRS 141.475 Rules and regulations.2 sections

KRS 141.480 Designation provisions void, when.2 sections

KRS 141.500 Education Opportunity Account Program. (See LRC Note below)2 sections

KRS 141.502 Definitions for KRS 141.500 to 141.528 (See LRC Note below)2 sections

KRS 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)2 sections

KRS 141.506 Application to establish an education opportunity account for eligible students -- Renewal -- Process to cease funding student account. (See LRC Note below)2 sections

KRS 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)2 sections

KRS 141.510 Certification and renewal of certification of an account-granting organization -- Application -- Required information -- Department certification. (See LRC Note below)2 sections

KRS 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)2 sections

KRS 141.514 Administration of education opportunity account tax credit and cap -- Required annual publications on department Web site. (See LRC Note below)2 sections

KRS 141.516 Audit of account-granting organization by department -- Notice of violation -- Revocation of certificate. (See LRC Note below)2 sections

KRS 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)2 sections

KRS 141.520 Effect of Education Opportunity Account Program on education service provider -- Authority of government entities. (See LRC Note below)2 sections

KRS 141.522 Education Opportunity Account Program tax credit -- Cap on credit -- Prioritization. (See LRC Note below)2 sections

KRS 141.524 Report by department on Education Opportunity Account Program. (See LRC Note below)2 sections

KRS 141.526 Standing for parents of eligible students. (See LRC Note below)2 sections

KRS 141.528 Short title for KRS 141.500 to 141.528. (See LRC Note below)2 sections

KRS 141.900 Definitions for KRS Chapter 141 -- Taxable years beginning prior to January 1, 2018.2 sections

KRS 141.901 Division of income of interstate business for tax purposes -- Apportionment.2 sections

KRS 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.2 sections

KRS 141.990 Penalties.2 sections

KRS 205.200 (current version)2 sections

KRS 205.245 Supplementary payments2 sections