Kentucky Administrative Code
10,863 sections across 828 Kentucky regulatory chapters.
102 KAR 1:70 Application for retirement
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Title 102 | Chapter 001 | Regulation 070ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:070.Application for retirement.RELATES TO:KRS 161.600, 161.605(11), 161.640, 161.675STATUTORY AUTHORITY:KRS 161.310(1), 161.600(4)CERTIFICATION STATEMENT: NE…
102 KAR 1Open chapter PDF ↗102 KAR 2:10 Election of chairperson, vice chairperson
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Title 102 | Chapter 002 | Regulation 010ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 2:010.Election of chairperson, vice chairperson.RELATES TO:KRS 161.340STATUTORY AUTHORITY:161.310CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:K…
102 KAR 2Open chapter PDF ↗102 KAR 2:25 Executive secretary's qualifications
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Title 102 | Chapter 002 | Regulation 025ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 2:025.Executive secretary's qualifications.RELATES TO:KRS 161.220-161.710STATUTORY AUTHORITY:KRS 161.310CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFO…
102 KAR 2Open chapter PDF ↗103 KAR 1:10 Protests
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Title 103 | Chapter 001 | Regulation 010ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 1:010.Protests.RELATES TO:KRS 49.220, 49.250, 131.010, 131.030, 131.081, 131.110, 131.180STATUTORY AUTHORITY:KRS 131.130NECESSITY, FUNCTION, AND CONFORMITY:KRS…
103 KAR 1Open chapter PDF ↗103 KAR 1:120 Employee access to Federal Tax Information (FTI)
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Title 103 | Chapter 001 | Regulation 120ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 1:120.Employee access to Federal Tax Information (FTI).RELATES TO:KRS 18A.095, 131.032, 131.081, 131.130, 131.190, 131.990STATUTORY AUTHORITY:KRS 42.014, 131.0…
103 KAR 1Open chapter PDF ↗103 KAR 1:130 Taxation of federal and certain nonfederal obligations
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Title 103 | Chapter 001 | Regulation 130ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 1:130.Taxation of federal and certain nonfederal obligations.RELATES TO:KRS 136.290, 136.300, 136.310, 136.320, 141.019, 141.900STATUTORY AUTHORITY:KRS 131.130…
103 KAR 1Open chapter PDF ↗103 KAR 1:150 Electronic data match and levy procedures
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Title 103 | Chapter 001 | Regulation 150ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 1:150.Electronic data match and levy procedures.RELATES TO:KRS 131.670, 131.672, 131.674, 131.676, 205.772, 205.774STATUTORY AUTHORITY:KRS 131.672(7)NECESSITY,…
103 KAR 1Open chapter PDF ↗103 KAR 1:160 Mandatory electronic filing and payment requirements
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Title 103 | Chapter 001 | Regulation 160ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 1:160.Mandatory electronic filing and payment requirements.RELATES TO:KRS 65.7621, 131.010, 131.130, 131.155, 131.250, 131.990, 136.604, 136.616, 136.620, 138.…
103 KAR 1Open chapter PDF ↗103 KAR 1:20 Not available
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Title 103 | Chapter 001 | Regulation 020REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 1:020.Wastewater revolving fund payments.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STAT…
103 KAR 1Open chapter PDF ↗103 KAR 1:30 Repeal of 103 KAR 1:020
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Title 103 | Chapter 001 | Regulation 030INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 001:030.Repeal of 103 KAR 1:020RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CON…
103 KAR 1Open chapter PDF ↗103 KAR 1:40 Waiver of penalties
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Title 103 | Chapter 001 | Regulation 040ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 1:040.Waiver of penalties.RELATES TO:KRS 131.010, 131.030, 131.081, 131.175, 131.180, 131.440(2), 133.180, 133.220, 138.885, 139.185, 141.180, 141.340, 141.990…
103 KAR 1Open chapter PDF ↗103 KAR 1:50 Forms manual
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Title 103 | Chapter 001 | Regulation 050REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 001:050.Forms manualRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CONFORMITY:Not…
103 KAR 1Open chapter PDF ↗103 KAR 1:51 Repeal of 103 KAR 1:050Emergency
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Title 103 | Chapter 001 | Regulation 051EINACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 001:051E.Repeal of 103 KAR 1:050RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND C…
103 KAR 1Open chapter PDF ↗103 KAR 1:60 Electronic fund transfer
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Title 103 | Chapter 001 | Regulation 060ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 1:060.Electronic fund transfer.RELATES TO:KRS 131.155, 131.180, 131.183, 131.990, Chapter 139, 141.310STATUTORY AUTHORITY:KRS 131.130, 131.155(3)NECESSITY, FUN…
103 KAR 1Open chapter PDF ↗103 KAR 1:70 Uniform collection procedures
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Title 103 | Chapter 001 | Regulation 070ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 1:070.Uniform collection procedures.RELATES TO:KRS 13B.020, 45.237-45.241, 45.260, 45.345, 360.040STATUTORY AUTHORITY:KRS 45.238(6), 45.241(5)NECESSITY, FUNCTI…
103 KAR 1Open chapter PDF ↗103 KAR 1:80 Policies and circularsWithdrawn
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Title 103 | Chapter 001 | Regulation 080WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 001:080.Policies and circularsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CON…
103 KAR 1Open chapter PDF ↗103 KAR 1:90 General administration policies and circularsWithdrawn
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Title 103 | Chapter 001 | Regulation 090WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 001:090.General administration policies and circularsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECES…
103 KAR 1Open chapter PDF ↗103 KAR 1:92 General administration policies and circulars
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Title 103 | Chapter 001 | Regulation 092ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 1:092.General administration policies and circulars.RELATES TO:KRS 131.130(1)STATUTORY AUTHORITY:KRS 131.130(1)NECESSITY, FUNCTION, AND CONFORMITY:KRS 131.130(…
103 KAR 1Open chapter PDF ↗103 KAR 15:100 Nonrefundable and refundable corporation income tax credits
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Title 103 | Chapter 015 | Regulation 100REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:100.Nonrefundable and refundable corporation income tax creditsRELATES TO:Not availableSTATUTORY AUTHORITY:Not a…
103 KAR 15Open chapter PDF ↗103 KAR 15:110 Ethanol tax credit
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Title 103 | Chapter 015 | Regulation 110ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 15:110.Ethanol tax credit.RELATES TO:KRS 141.010, 141.020, 141.030, 141.040, 141.0401, 141.422, 141.4242, 141.4246, 141.4248STATUTORY AUTHORITY:KRS 131.130, 14…
103 KAR 15Open chapter PDF ↗103 KAR 15:120 Cellulosic ethanol tax credit
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Title 103 | Chapter 015 | Regulation 120ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 15:120.Cellulosic ethanol tax credit.RELATES TO:KRS 141.010, 141.020, 141.030, 141.040, 141.0401, 141.422, 141.4244, 141.4246, 141.4248STATUTORY AUTHORITY:KRS …
103 KAR 15Open chapter PDF ↗103 KAR 15:140 Biodiesel tax credit
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Title 103 | Chapter 015 | Regulation 140ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 15:140.Biodiesel tax credit.RELATES TO:KRS 141.010, 141.020, 141.030, 141.040, 141.0401, 141.422, 141.423, 141.424STATUTORY AUTHORITY:KRS 131.130, 141.424, 141…
103 KAR 15Open chapter PDF ↗103 KAR 15:160 Joint individual and corporation income taxes policies and circularsWithdrawn
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Title 103 | Chapter 015 | Regulation 160WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:160.Joint individual and corporation income taxes policies and circularsRELATES TO:Not availableSTATUTORY AUTHO…
103 KAR 15Open chapter PDF ↗103 KAR 15:180 Kentucky new markets development program tax credit
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Title 103 | Chapter 015 | Regulation 180ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 15:180.Kentucky new markets development program tax credit.RELATES TO:KRS 131.131, 136.320, 136.330, 136.340, 136.350, 136.370, 136.390, 141.020, 141.040, 141.…
103 KAR 15Open chapter PDF ↗103 KAR 15:190 Endow Kentucky Tax CreditWithdrawn
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Title 103 | Chapter 015 | Regulation 190WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:190.Endow Kentucky Tax CreditRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND …
103 KAR 15Open chapter PDF ↗103 KAR 15:195 Endow Kentucky Tax Credit
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Title 103 | Chapter 015 | Regulation 195ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 15:195.Endow Kentucky Tax Credit.RELATES TO:KRS 141.438, 147A.310STATUTORY AUTHORITY:KRS 131.130, 141.438CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONF…
103 KAR 15Open chapter PDF ↗103 KAR 15:20 Election to pay share of tax on behalf of corporation
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Title 103 | Chapter 015 | Regulation 020REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:020.Election to pay share of tax on behalf of corporationRELATES TO:Not availableSTATUTORY AUTHORITY:Not availab…
103 KAR 15Open chapter PDF ↗103 KAR 15:21 Repeal of 103 KAR 15:020, 080, 100
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Title 103 | Chapter 015 | Regulation 021INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:021.Repeal of 103 KAR 15:020, 080, 100RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTI…
103 KAR 15Open chapter PDF ↗103 KAR 15:30 Not available
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Title 103 | Chapter 015 | Regulation 030INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 15:030.Sale of government bonds; gain or loss.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION…
103 KAR 15Open chapter PDF ↗103 KAR 15:40 Statute of limitations; assessments and refunds
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Title 103 | Chapter 015 | Regulation 040REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:040.Statute of limitations; assessments and refundsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECE…
103 KAR 15Open chapter PDF ↗103 KAR 15:41 Repeal of 103 KAR 15:040 and 090
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Title 103 | Chapter 015 | Regulation 041INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:041.Repeal of 103 KAR 15:040 and 090RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION…
103 KAR 15Open chapter PDF ↗103 KAR 15:50 Filing dates and extensions
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Title 103 | Chapter 015 | Regulation 050ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 15:050.Filing dates and extensions.RELATES TO:KRS 131.081(11), 131.170, 141.160, 141.170STATUTORY AUTHORITY:KRS 131.130, 131.170, 141.050, 141.170NECESSITY, FU…
103 KAR 15Open chapter PDF ↗103 KAR 15:60 Estimated tax; amended declarations; short years
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Title 103 | Chapter 015 | Regulation 060REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:060.Estimated tax; amended declarations; short yearsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNEC…
103 KAR 15Open chapter PDF ↗103 KAR 15:61 Repeal of 103 KAR 15:060
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Title 103 | Chapter 015 | Regulation 061INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:061.Repeal of 103 KAR 15:060RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 15Open chapter PDF ↗103 KAR 15:70 Not available
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Title 103 | Chapter 015 | Regulation 070RECODIFIEDThis document is no longer current.Recodified To 103 KAR 1:060.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 15:070.Electronic funds transfer.RELATES TO:Not availableSTATUTORY AUTHORITY:Not avail…
103 KAR 15Open chapter PDF ↗103 KAR 15:80 Depreciation; calculation and recognition of ''transition amount''
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Title 103 | Chapter 015 | Regulation 080REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:080.Depreciation; calculation and recognition of ''transition amount''RELATES TO:Not availableSTATUTORY AUTHORIT…
103 KAR 15Open chapter PDF ↗103 KAR 15:90 Computing the amortization deduction for intangible assets
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Title 103 | Chapter 015 | Regulation 090REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 015:090.Computing the amortization deduction for intangible assetsRELATES TO:Not availableSTATUTORY AUTHORITY:Not av…
103 KAR 15Open chapter PDF ↗103 KAR 16:10 Taxable income; coal royalty
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Title 103 | Chapter 016 | Regulation 010INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:010.Taxable income; coal royaltyRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AN…
103 KAR 16Open chapter PDF ↗103 KAR 16:100 Apportionment and allocation; telephone and telegraph companies
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Title 103 | Chapter 016 | Regulation 100REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:100.Apportionment and allocation; telephone and telegraph companiesRELATES TO:Not availableSTATUTORY AUTHORITY:N…
103 KAR 16Open chapter PDF ↗103 KAR 16:11 Repeal of 103 KAR 16:010, 210, 310, and 360
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Title 103 | Chapter 016 | Regulation 011INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:011.Repeal of 103 KAR 16:010, 210, 310, and 360RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSIT…
103 KAR 16Open chapter PDF ↗103 KAR 16:110 Apportionment and allocation; pipeline companies
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Title 103 | Chapter 016 | Regulation 110REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:110.Apportionment and allocation; pipeline companiesRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNEC…
103 KAR 16Open chapter PDF ↗103 KAR 16:120 Apportionment and allocation; trucklines, buslines, airlines
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Title 103 | Chapter 016 | Regulation 120REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:120.Apportionment and allocation; trucklines, buslines, airlinesRELATES TO:Not availableSTATUTORY AUTHORITY:Not …
103 KAR 16Open chapter PDF ↗103 KAR 16:130 Apportionment and allocation; railroad companies
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Title 103 | Chapter 016 | Regulation 130REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:130.Apportionment and allocation; railroad companiesRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNEC…
103 KAR 16Open chapter PDF ↗103 KAR 16:140 Not available
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Title 103 | Chapter 016 | Regulation 140REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:140.Subchapter S and DISC treatment.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEM…
103 KAR 16Open chapter PDF ↗103 KAR 16:141 Repeal of 103 KAR 16:140
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Title 103 | Chapter 016 | Regulation 141INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:141.Repeal of 103 KAR 16:140RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 16Open chapter PDF ↗103 KAR 16:145 Apportionment and allocation; barge line companies
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Title 103 | Chapter 016 | Regulation 145REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:145.Apportionment and allocation; barge line companiesRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableN…
103 KAR 16Open chapter PDF ↗103 KAR 16:150 Apportionment and allocation; financial organizations and loan companies
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Title 103 | Chapter 016 | Regulation 150REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:150.Apportionment and allocation; financial organizations and loan companiesRELATES TO:Not availableSTATUTORY AU…
103 KAR 16Open chapter PDF ↗103 KAR 16:151 Repeal of 103 KAR 016:100, 110, 120, 130, 145, and 150
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Title 103 | Chapter 016 | Regulation 151INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:151.Repeal of 103 KAR 016:100, 110, 120, 130, 145, and 150RELATES TO:Not availableSTATUTORY AUTHORITY:Not availa…
103 KAR 16Open chapter PDF ↗103 KAR 16:160 Not available
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Title 103 | Chapter 016 | Regulation 160REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:160.Apportionment and allocation; construction companies.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availabl…
103 KAR 16Open chapter PDF ↗103 KAR 16:170 Repeal of 103 KAR 16:160
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Title 103 | Chapter 016 | Regulation 170INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:170.Repeal of 103 KAR 16:160RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 16Open chapter PDF ↗