Kentucky Administrative Code
10,863 sections across 828 Kentucky regulatory chapters.
103 KAR 17:60 Income subject to taxation; portions
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Title 103 | Chapter 017 | Regulation 060PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:060.Income subject to taxation; portions.RELATES TO…
103 KAR 17Open chapter PDF ↗103 KAR 17:70 Not available
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Title 103 | Chapter 017 | Regulation 070EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:070.Personal tax credits.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSI…
103 KAR 17Open chapter PDF ↗103 KAR 17:80 Not available
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Title 103 | Chapter 017 | Regulation 080REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:080.Retirement income.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY…
103 KAR 17Open chapter PDF ↗103 KAR 17:81 Repeal of 103 KAR 17:080
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Title 103 | Chapter 017 | Regulation 081INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 017:081.Repeal of 103 KAR 17:080RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 17Open chapter PDF ↗103 KAR 17:90 Not available
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Title 103 | Chapter 017 | Regulation 090EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:090.Federal income tax deductions and refunds.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATI…
103 KAR 17Open chapter PDF ↗103 KAR 18:10 Employers required to withhold
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Title 103 | Chapter 018 | Regulation 010ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:010.Employers required to withhold.RELATES TO:KRS 141.070, 141.310, 141.320STATUTORY AUTHORITY:KRS Chapter 13ACERTIFICATION STATEMENT: NECESSITY, FUNCTION, …
103 KAR 18Open chapter PDF ↗103 KAR 18:100 Not available
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Title 103 | Chapter 018 | Regulation 100EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:100.Exemption certificates.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECES…
103 KAR 18Open chapter PDF ↗103 KAR 18:110 Voluntary withholding
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Title 103 | Chapter 018 | Regulation 110ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:110.Voluntary withholding.RELATES TO:KRS 141.310, 141.370STATUTORY AUTHORITY:KRS 131.130, 141.310, 141.370CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND …
103 KAR 18Open chapter PDF ↗103 KAR 18:120 Security for compliance; bonds
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Title 103 | Chapter 018 | Regulation 120ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:120.Security for compliance; bonds.RELATES TO:KRS 141.310STATUTORY AUTHORITY:KRS 131.130, 141.310CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMIT…
103 KAR 18Open chapter PDF ↗103 KAR 18:130 Partial of current month's remittance requiredWithdrawn
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Title 103 | Chapter 018 | Regulation 130WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:130.Partial of current month's remittance requiredRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECE…
103 KAR 18Open chapter PDF ↗103 KAR 18:140 Twice-monthly filing and payment of withholding of individual income taxWithdrawn
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Title 103 | Chapter 018 | Regulation 140WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:140.Twice-monthly filing and payment of withholding of individual income taxRELATES TO:Not availableSTATUTORY A…
103 KAR 18Open chapter PDF ↗103 KAR 18:141 Not available
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Title 103 | Chapter 018 | Regulation 141REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:141.Current month payment of individual income tax withheld by larger withholders.RELATES TO:Not availableSTATUTO…
103 KAR 18Open chapter PDF ↗103 KAR 18:150 Employer's withholding reporting requirements
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Title 103 | Chapter 018 | Regulation 150ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:150.Employer's withholding reporting requirements.RELATES TO:KRS 131.155, 141.330STATUTORY AUTHORITY:KRS 131.130, 131.155, 141.330NECESSITY, FUNCTION, AND C…
103 KAR 18Open chapter PDF ↗103 KAR 18:160 Partnership income, credits, and payments subject to withholding
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Title 103 | Chapter 018 | Regulation 160REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:160.Partnership income, credits, and payments subject to withholdingRELATES TO:Not availableSTATUTORY AUTHORITY:…
103 KAR 18Open chapter PDF ↗103 KAR 18:170 Withholding tax circularsWithdrawn
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Title 103 | Chapter 018 | Regulation 170WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:170.Withholding tax circularsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND …
103 KAR 18Open chapter PDF ↗103 KAR 18:172 Withholding tax circulars
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Title 103 | Chapter 018 | Regulation 172ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:172.Withholding tax circulars.RELATES TO:KRS 131.130(1)STATUTORY AUTHORITY:KRS 131.130(1)CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS 13…
103 KAR 18Open chapter PDF ↗103 KAR 18:180 Kentucky economic development acts wage assessment
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Title 103 | Chapter 018 | Regulation 180ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:180.Kentucky economic development acts wage assessment.RELATES TO:KRS 141.347, 141.400, 141.401, 141.402, 141.403, 141.407, 141.415, 154.22-010, 154.22-070,…
103 KAR 18Open chapter PDF ↗103 KAR 18:190 Kentucky Rural Economic Development Act job development assessment fee
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Title 103 | Chapter 018 | Regulation 190INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:190.Kentucky Rural Economic Development Act job development assessment feeRELATES TO:Not availableSTATUTORY AUTH…
103 KAR 18Open chapter PDF ↗103 KAR 18:191 Repeal of 103 KAR 18:190, 103 KAR 18:200, 103 KAR 18:210 &103 KAR 18:220
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Title 103 | Chapter 018 | Regulation 191INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:191.Repeal of 103 KAR 18:190, 103 KAR 18:200, 103 KAR 18:210 &103 KAR 18:220RELATES TO:Not availableSTATUTORY AU…
103 KAR 18Open chapter PDF ↗103 KAR 18:20 Withholding return adjustment
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Title 103 | Chapter 018 | Regulation 020PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:020.Withholding return adjustment.RELATES TO:KRS 14…
103 KAR 18Open chapter PDF ↗103 KAR 18:200 Kentucky Industrial Development Act job development assessment fee
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Title 103 | Chapter 018 | Regulation 200INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:200.Kentucky Industrial Development Act job development assessment feeRELATES TO:Not availableSTATUTORY AUTHORIT…
103 KAR 18Open chapter PDF ↗103 KAR 18:210 Kentucky Jobs Development Act service and technology job creation assessment fee
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Title 103 | Chapter 018 | Regulation 210INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:210.Kentucky Jobs Development Act service and technology job creation assessment feeRELATES TO:Not availableSTAT…
103 KAR 18Open chapter PDF ↗103 KAR 18:220 Kentucky economic opportunity zone job development assessment fee
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Title 103 | Chapter 018 | Regulation 220INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:220.Kentucky economic opportunity zone job development assessment feeRELATES TO:Not availableSTATUTORY AUTHORITY…
103 KAR 18Open chapter PDF ↗103 KAR 18:30 Not available
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Title 103 | Chapter 018 | Regulation 030REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:030.Monthly and quarterly reporting requirements.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFI…
103 KAR 18Open chapter PDF ↗103 KAR 18:40 Not available
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Title 103 | Chapter 018 | Regulation 040REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:040.Annual payment of income tax withholding.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATI…
103 KAR 18Open chapter PDF ↗103 KAR 18:50 Withholding statements
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Title 103 | Chapter 018 | Regulation 050ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:050.Withholding statements.RELATES TO:KRS 131.250, 141.330, 141.335STATUTORY AUTHORITY:KRS 131.130, 131.250, 141.335CERTIFICATION STATEMENT: NECESSITY, FUNC…
103 KAR 18Open chapter PDF ↗103 KAR 18:60 Miscellaneous payroll period
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Title 103 | Chapter 018 | Regulation 060ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:060.Miscellaneous payroll period.RELATES TO:KRS 141.315STATUTORY AUTHORITY:KRS 131.130, 141.315CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:…
103 KAR 18Open chapter PDF ↗103 KAR 18:70 Supplemental wages and other payments subject to withholding
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Title 103 | Chapter 018 | Regulation 070ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:070.Supplemental wages and other payments subject to withholding.RELATES TO:KRS 141.010(29), 141.020, 141.310, 141.315, 141.900(22), 341.020, 341.090, 341.3…
103 KAR 18Open chapter PDF ↗103 KAR 18:80 Two (2) or more employers
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Title 103 | Chapter 018 | Regulation 080REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:080.Two (2) or more employersRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND C…
103 KAR 18Open chapter PDF ↗103 KAR 18:81 Repeal of 103 KAR 018:080 and 103 KAR 018:160
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Title 103 | Chapter 018 | Regulation 081INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 018:081.Repeal of 103 KAR 018:080 and 103 KAR 018:160RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESS…
103 KAR 18Open chapter PDF ↗103 KAR 18:90 Payroll records
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Title 103 | Chapter 018 | Regulation 090PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 18:090.Payroll records.RELATES TO:KRS 131.130, 141.050…
103 KAR 18Open chapter PDF ↗103 KAR 19:10 Computation of income; estates and trusts
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Title 103 | Chapter 019 | Regulation 010103 KAR 19:010REGA proposed version of this document exists.View Proposed VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 19:010.Computation of income; estates and trusts.RELATES TO:KRS 141.010, 141.0…
103 KAR 19Open chapter PDF ↗103 KAR 19:30 Income tax information returns
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Title 103 | Chapter 019 | Regulation 030REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 019:030.Income tax information returnsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, …
103 KAR 19Open chapter PDF ↗103 KAR 19:31 Repeal of 103 KAR 19:030
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Title 103 | Chapter 019 | Regulation 031INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 019:031.Repeal of 103 KAR 19:030RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 19Open chapter PDF ↗103 KAR 2:20 Lien on ''Qualified Real Estate''
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Title 103 | Chapter 002 | Regulation 020ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 2:020.Lien on ''Qualified Real Estate''.RELATES TO:KRS 140.300(5), 140.320, 140.350STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS 13…
103 KAR 2Open chapter PDF ↗103 KAR 2:30 Policies and circulars relating to inheritance tax
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Title 103 | Chapter 002 | Regulation 030ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 2:030.Policies and circulars relating to inheritance tax.RELATES TO:KRS 131.130STATUTORY AUTHORITY:KRS 131.130NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1…
103 KAR 2Open chapter PDF ↗103 KAR 2:5 Life Mortality Table
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Title 103 | Chapter 002 | Regulation 005PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 2:005.Life Mortality Table.RELATES TO:KRS 140.100STATU…
103 KAR 2Open chapter PDF ↗103 KAR 20:10 Definition of gross income
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Title 103 | Chapter 020 | Regulation 010REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 020:010.Definition of gross incomeRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND …
103 KAR 20Open chapter PDF ↗103 KAR 20:11 Repeal of 103 KAR 20:010, 020, 035
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Title 103 | Chapter 020 | Regulation 011INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 020:011.Repeal of 103 KAR 20:010, 020, 035RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTI…
103 KAR 20Open chapter PDF ↗103 KAR 20:20 Items of capital for corporation license tax
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Title 103 | Chapter 020 | Regulation 020REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 020:020.Items of capital for corporation license taxRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSI…
103 KAR 20Open chapter PDF ↗103 KAR 20:30 Corporation license tax policies and circularsWithdrawn
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Title 103 | Chapter 020 | Regulation 030WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 020:030.Corporation license tax policies and circularsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECE…
103 KAR 20Open chapter PDF ↗103 KAR 20:35 Corporation license tax policies and circulars
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Title 103 | Chapter 020 | Regulation 035REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 020:035.Corporation license tax policies and circularsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECES…
103 KAR 20Open chapter PDF ↗103 KAR 25:10 Not available
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Title 103 | Chapter 025 | Regulation 010EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 025:010.Not available.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CONFORMITY:No…
103 KAR 25Open chapter PDF ↗103 KAR 25:100 Not available
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Title 103 | Chapter 025 | Regulation 100EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 25:100.Receipts for tax paid to retailers; use tax.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICA…
103 KAR 25Open chapter PDF ↗103 KAR 25:101 Repeal of 103 KAR 25:081
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Title 103 | Chapter 025 | Regulation 101INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 025:101.Repeal of 103 KAR 25:081RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 25Open chapter PDF ↗103 KAR 25:110 Use tax on construction machinery
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Title 103 | Chapter 025 | Regulation 110INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 025:110.Use tax on construction machineryRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTIO…
103 KAR 25Open chapter PDF ↗103 KAR 25:111 Repeal of 103 KAR 25:110
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Title 103 | Chapter 025 | Regulation 111INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 025:111.Repeal of 103 KAR 25:110RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 25Open chapter PDF ↗103 KAR 25:120 Partial remittance for current month requiredWithdrawn
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Title 103 | Chapter 025 | Regulation 120WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 025:120.Partial remittance for current month requiredRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECES…
103 KAR 25Open chapter PDF ↗103 KAR 25:130 Twice-monthly filing and payment of sales and use taxesWithdrawn
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Title 103 | Chapter 025 | Regulation 130WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 025:130.Twice-monthly filing and payment of sales and use taxesRELATES TO:Not availableSTATUTORY AUTHORITY:Not avai…
103 KAR 25Open chapter PDF ↗103 KAR 25:131 Current month accelerated payment of sales and use taxes by larger taxpayers
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Title 103 | Chapter 025 | Regulation 131ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 25:131.Current month accelerated payment of sales and use taxes by larger taxpayers.RELATES TO:KRS 131.183, 139.590, 139.980, 139.990STATUTORY AUTHORITY:KRS 13…
103 KAR 25Open chapter PDF ↗