Kentucky Administrative Code
10,863 sections across 828 Kentucky regulatory chapters.
103 KAR 30:96 Repeal of 103 KAR 30:095
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Title 103 | Chapter 030 | Regulation 096INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 030:096.Repeal of 103 KAR 30:095RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 30Open chapter PDF ↗103 KAR 31:10 Not available
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Title 103 | Chapter 031 | Regulation 010EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:010.Accounting methods.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY…
103 KAR 31Open chapter PDF ↗103 KAR 31:100 Not available
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Title 103 | Chapter 031 | Regulation 100EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:100.Demonstration and display.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NE…
103 KAR 31Open chapter PDF ↗103 KAR 31:102 Rebate for a governmental public facility
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Title 103 | Chapter 031 | Regulation 102ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:102.Rebate for a governmental public facility.RELATES TO:KRS 139.010, 139.200, 139.533STATUTORY AUTHORITY:KRS 131.130(1), 139.710NECESSITY, FUNCTION, AND CO…
103 KAR 31Open chapter PDF ↗103 KAR 31:11 Methods of accounting for and remitting tax
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Title 103 | Chapter 031 | Regulation 011ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:011.Methods of accounting for and remitting tax.RELATES TO:KRS 139.010, 139.025, 139.200, 139.260, 139.340, 139.550, 139.710, 139.720STATUTORY AUTHORITY:KRS…
103 KAR 31Open chapter PDF ↗103 KAR 31:110 Not available
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Title 103 | Chapter 031 | Regulation 110EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:110.Resale certificates.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSIT…
103 KAR 31Open chapter PDF ↗103 KAR 31:111 Sales and purchases for resale
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Title 103 | Chapter 031 | Regulation 111ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:111.Sales and purchases for resale.RELATES TO:KRS 139.010, 139.200, 139.260, 139.270, 139.280, 139.290, 139.300, 139.430, 139.440, 139.760, 139.990STATUTORY…
103 KAR 31Open chapter PDF ↗103 KAR 31:120 Not available
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Title 103 | Chapter 031 | Regulation 120EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:120.Exemption certificates.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECES…
103 KAR 31Open chapter PDF ↗103 KAR 31:140 Not available
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Title 103 | Chapter 031 | Regulation 140EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:140.Interest, penalties and compensation.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION ST…
103 KAR 31Open chapter PDF ↗103 KAR 31:150 Not available
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Title 103 | Chapter 031 | Regulation 150EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:150.Successor's liability.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESS…
103 KAR 31Open chapter PDF ↗103 KAR 31:170 Disaster Area Relief Sales and Use Tax Refunds
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Title 103 | Chapter 031 | Regulation 170ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:170.Disaster Area Relief Sales and Use Tax Refunds.RELATES TO:KRS 139.519, 139.720, 139.770STATUTORY AUTHORITY:KRS 131.130(1), 139.519(7)(a), 139.710NECESSI…
103 KAR 31Open chapter PDF ↗103 KAR 31:180 Signature project refunds on construction costs
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Title 103 | Chapter 031 | Regulation 180ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:180.Signature project refunds on construction costs.RELATES TO:KRS 65.7045, 139.515, 154.30-010STATUTORY AUTHORITY:KRS 131.130(1), 139.710NECESSITY, FUNCTIO…
103 KAR 31Open chapter PDF ↗103 KAR 31:190 Alternative fuel, gasification, and renewable energy facility refunds on construction costs
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Title 103 | Chapter 031 | Regulation 190ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:190.Alternative fuel, gasification, and renewable energy facility refunds on construction costs.RELATES TO:KRS 139.517, 139.720, 154.27-010, 154.27-070STATU…
103 KAR 31Open chapter PDF ↗103 KAR 31:20 Records
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Title 103 | Chapter 031 | Regulation 020ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:020.Records.RELATES TO:KRS 131.180, 139.010, 139.200, 139.270, 139.620, 139.720STATUTORY AUTHORITY:KRS 131.130NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.13…
103 KAR 31Open chapter PDF ↗103 KAR 31:200 Energy efficiency projects
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Title 103 | Chapter 031 | Regulation 200ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:200.Energy efficiency projects.RELATES TO:KRS 139.010, 139.518, 139.720STATUTORY AUTHORITY:KRS 131.130, 139.710NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.1…
103 KAR 31Open chapter PDF ↗103 KAR 31:30 Direct pay authorization
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Title 103 | Chapter 031 | Regulation 030ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:030.Direct pay authorization.RELATES TO:KRS 139.010, 139.240, 139.250, 139.260, 139.540, 139.550, 139.590, 139.660, 139.710, 139.720STATUTORY AUTHORITY:KRS …
103 KAR 31Open chapter PDF ↗103 KAR 31:310 Sourcing of digital propertyWithdrawn
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Title 103 | Chapter 031 | Regulation 310WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 031:310.Sourcing of digital propertyRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, A…
103 KAR 31Open chapter PDF ↗103 KAR 31:40 Repossessions and bad debts
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Title 103 | Chapter 031 | Regulation 040REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 031:040.Repossessions and bad debtsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND…
103 KAR 31Open chapter PDF ↗103 KAR 31:41 Not available
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Title 103 | Chapter 031 | Regulation 041REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:041.Repeal of 103 KAR 31:040.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NE…
103 KAR 31Open chapter PDF ↗103 KAR 31:50 Returned merchandise
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Title 103 | Chapter 031 | Regulation 050ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:050.Returned merchandise.RELATES TO:KRS 139.010STATUTORY AUTHORITY:KRS 131.130(1), 139.710NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130 authorizes the Dep…
103 KAR 31Open chapter PDF ↗103 KAR 31:60 Not available
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Title 103 | Chapter 031 | Regulation 060EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:060.Cash discounts.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY, FU…
103 KAR 31Open chapter PDF ↗103 KAR 31:70 Goods damaged in transitWithdrawn
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Title 103 | Chapter 031 | Regulation 070WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 031:070.Goods damaged in transitRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND C…
103 KAR 31Open chapter PDF ↗103 KAR 31:80 Coupons or redemption certificates
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Title 103 | Chapter 031 | Regulation 080ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:080.Coupons or redemption certificates.RELATES TO:KRS 139.010, 139.200STATUTORY AUTHORITY:KRS 131.130NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1) auth…
103 KAR 31Open chapter PDF ↗103 KAR 31:90 Tax-paid purchases resold
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Title 103 | Chapter 031 | Regulation 090ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 31:090.Tax-paid purchases resold.RELATES TO:KRS 139.010, 139.200, 139.290, 139.310STATUTORY AUTHORITY:KRS 131.130NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.13…
103 KAR 31Open chapter PDF ↗103 KAR 35:10 Not available
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Title 103 | Chapter 035 | Regulation 010REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 35:010.Gross and taxable value.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NEC…
103 KAR 35Open chapter PDF ↗103 KAR 35:11 Repeal of 103 KAR 35:011
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Title 103 | Chapter 035 | Regulation 011INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 035:011.Repeal of 103 KAR 35:011RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 35Open chapter PDF ↗103 KAR 35:20 Not available.Emergency
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Title 103 | Chapter 035 | Regulation 020EEXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.STATEMENT OF EMERGENCY103 KAR 35:020E103 KAR 35:020E.DOT contracts.RELATES TO:Not availableSTATUTORY AUTHORITY:Not available…
103 KAR 35Open chapter PDF ↗103 KAR 35:30 Not available
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Title 103 | Chapter 035 | Regulation 030EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 35:030.Taxable gross value.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSIT…
103 KAR 35Open chapter PDF ↗103 KAR 40:10 Maintaining records
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Title 103 | Chapter 040 | Regulation 010ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 40:010.Maintaining records.RELATES TO:KRS 244.150STATUTORY AUTHORITY:KRS 131.130, 244.150NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1) authorizes the Depa…
103 KAR 40Open chapter PDF ↗103 KAR 40:100 Consumer tax; customs
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Title 103 | Chapter 040 | Regulation 100ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 40:100.Consumer tax; customs.RELATES TO:KRS 243.720, 243.730STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:This administrative regulatio…
103 KAR 40Open chapter PDF ↗103 KAR 40:30 Not available
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Title 103 | Chapter 040 | Regulation 030REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 40:030.Malt beverage tax.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY…
103 KAR 40Open chapter PDF ↗103 KAR 40:35 Alcoholic beverages; tax exemptions
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Title 103 | Chapter 040 | Regulation 035ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 40:035.Alcoholic beverages; tax exemptions.RELATES TO:KRS 243.710, 243.720, 243.884STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:To cla…
103 KAR 40Open chapter PDF ↗103 KAR 40:50 Transporter's reports
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Title 103 | Chapter 040 | Regulation 050ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 40:050.Transporter's reports.RELATES TO:KRS 243.020, 243.200, 243.850STATUTORY AUTHORITY:KRS 131.130, 131.131NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1)…
103 KAR 40Open chapter PDF ↗103 KAR 40:90 Consumer tax rates
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Title 103 | Chapter 040 | Regulation 090EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 40:090.Consumer tax ratesRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY,…
103 KAR 40Open chapter PDF ↗103 KAR 40:91 Originally the repeal of 103 KAR 40:090
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Title 103 | Chapter 040 | Regulation 091INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 040:091.Originally the repeal of 103 KAR 40:090RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, F…
103 KAR 40Open chapter PDF ↗103 KAR 41:100 Segregation of cigarettes
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Title 103 | Chapter 041 | Regulation 100ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:100.Segregation of cigarettes.RELATES TO:KRS 138.146STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1) authorizes the Depa…
103 KAR 41Open chapter PDF ↗103 KAR 41:110 Sample of cigarettes
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Title 103 | Chapter 041 | Regulation 110ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:110.Sample of cigarettes.RELATES TO:KRS 138.135, 138.140, 138.155STATUTORY AUTHORITY:KRS 131.130, 138.155NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130 (1)…
103 KAR 41Open chapter PDF ↗103 KAR 41:120 Retention of records
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Title 103 | Chapter 041 | Regulation 120ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:120.Retention of records.RELATES TO:KRS 138.135(4),138.195STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1) authorizes th…
103 KAR 41Open chapter PDF ↗103 KAR 41:130 Elimination of cigarette tax indicia
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Title 103 | Chapter 041 | Regulation 130ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:130.Elimination of cigarette tax indicia.RELATES TO:KRS 138.140, 138.146STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:This administr…
103 KAR 41Open chapter PDF ↗103 KAR 41:140 Circular relating to cigarette licenses and taxes
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Title 103 | Chapter 041 | Regulation 140ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:140.Circular relating to cigarette licenses and taxes.RELATES TO:KRS 138.130, 138.140, 138.146, 138.155, 138.165, 138.175, 138.183, 138.185, 138.195, 138.20…
103 KAR 41Open chapter PDF ↗103 KAR 41:150 Cigarette subjobber licenses
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Title 103 | Chapter 041 | Regulation 150ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:150.Cigarette subjobber licenses.RELATES TO:KRS 138.130STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(1) authorizes the D…
103 KAR 41Open chapter PDF ↗103 KAR 41:160 Unstamped cigarettes damaged in transit
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Title 103 | Chapter 041 | Regulation 160ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:160.Unstamped cigarettes damaged in transit.RELATES TO:KRS 138.130, 138.140, 138.146, 138.155, 138.165, 138.195, 138.990STATUTORY AUTHORITY:KRS 131.130(1), …
103 KAR 41Open chapter PDF ↗103 KAR 41:20 Tax-free cigarettes
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Title 103 | Chapter 041 | Regulation 020REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 041:020.Tax-free cigarettesRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CONFORM…
103 KAR 41Open chapter PDF ↗103 KAR 41:200 Manufacturers report
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Title 103 | Chapter 041 | Regulation 200REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 041:200.Manufacturers reportRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CONFOR…
103 KAR 41Open chapter PDF ↗103 KAR 41:21 Repeal of 103 KAR 41:020
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Title 103 | Chapter 041 | Regulation 021INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 041:021.Repeal of 103 KAR 41:020RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 41Open chapter PDF ↗103 KAR 41:220 Applications, stamp orders, returns, reports, and statements to be filed electronically -- waiver
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Title 103 | Chapter 041 | Regulation 220ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:220.Applications, stamp orders, returns, reports, and statements to be filed electronically -- waiver.RELATES TO:KRS 138.135, 138.143, 138.146, 138.195STATU…
103 KAR 41Open chapter PDF ↗103 KAR 41:30 Wholesalers, resident and nonresident
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Title 103 | Chapter 041 | Regulation 030EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:030.Wholesalers, resident and nonresidentRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION ST…
103 KAR 41Open chapter PDF ↗103 KAR 41:31 Repeal of 103 KAR 41:200 (and originally to repeal 030, 050, and 060 too)
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Title 103 | Chapter 041 | Regulation 031INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 041:031.Repeal of 103 KAR 41:200 (and originally to repeal 030, 050, and 060 too)RELATES TO:Not availableSTATUTORY A…
103 KAR 41Open chapter PDF ↗103 KAR 41:40 Cigarette vending machine operators
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Title 103 | Chapter 041 | Regulation 040ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:040.Cigarette vending machine operators.RELATES TO:KRS 138.130, 138.195STATUTORY AUTHORITY:KRS 131.130, 138.195NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.1…
103 KAR 41Open chapter PDF ↗103 KAR 41:50 Transporters
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Title 103 | Chapter 041 | Regulation 050EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 41:050.TransportersRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY, FUNCT…
103 KAR 41Open chapter PDF ↗