Kentucky Administrative Code
10,863 sections across 828 Kentucky regulatory chapters.
103 KAR 16:180 Not available
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Title 103 | Chapter 016 | Regulation 180INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:180.Federal audits; revenue agent's reports.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATIO…
103 KAR 16Open chapter PDF ↗103 KAR 16:190 The combined reporting method for corporation income tax purposesWithdrawn
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Title 103 | Chapter 016 | Regulation 190WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:190.The combined reporting method for corporation income tax purposesRELATES TO:Not availableSTATUTORY AUTHORIT…
103 KAR 16Open chapter PDF ↗103 KAR 16:20 Qualified exemption organization under KRS 141.040(8)(a)
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Title 103 | Chapter 016 | Regulation 020REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:020.Qualified exemption organization under KRS 141.040(8)(a)RELATES TO:Not availableSTATUTORY AUTHORITY:Not avai…
103 KAR 16Open chapter PDF ↗103 KAR 16:200 Consolidated Kentucky corporation income tax return
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Title 103 | Chapter 016 | Regulation 200ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:200.Consolidated Kentucky corporation income tax return.RELATES TO:KRS 141.0401, 141.120(9), 141.121(3), 141.201, 141.901STATUTORY AUTHORITY:KRS 131.130, 14…
103 KAR 16Open chapter PDF ↗103 KAR 16:210 Calculation of gross income for corporation that are pass through entities and treatment of certain deductions for their individual members, partners, and shareholders
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Title 103 | Chapter 016 | Regulation 210INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:210.Calculation of gross income for corporation that are pass through entities and treatment of certain deductio…
103 KAR 16Open chapter PDF ↗103 KAR 16:220 Alternative minimum calculation
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Title 103 | Chapter 016 | Regulation 220REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:220.Alternative minimum calculationRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION,…
103 KAR 16Open chapter PDF ↗103 KAR 16:221 Repeal of 103 KAR 16:220 and 103 KAR 16:300
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Title 103 | Chapter 016 | Regulation 221INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:221.Repeal of 103 KAR 16:220 and 103 KAR 16:300RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSIT…
103 KAR 16Open chapter PDF ↗103 KAR 16:230 Intangible expenses, intangible interest expense, and management fees
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Title 103 | Chapter 016 | Regulation 230ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:230.Intangible expenses, intangible interest expense, and management fees.RELATES TO:KRS 131.130, 141.205STATUTORY AUTHORITY:KRS 131.130CERTIFICATION STATEM…
103 KAR 16Open chapter PDF ↗103 KAR 16:240 Nexus standard for corporations and pass-through entities
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Title 103 | Chapter 016 | Regulation 240ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:240.Nexus standard for corporations and pass-through entities.RELATES TO:KRS 141.010, 141.040, 141.206STATUTORY AUTHORITY:KRS 131.130, 141.018, 141.050CERTI…
103 KAR 16Open chapter PDF ↗103 KAR 16:250 Net operating loss computation and deduction for corporations
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Title 103 | Chapter 016 | Regulation 250ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:250.Net operating loss computation and deduction for corporations.RELATES TO:KRS 141.011, 141.120, 141.121, 141.200, 141.201, 141.202, 141.901STATUTORY AUTH…
103 KAR 16Open chapter PDF ↗103 KAR 16:270 Apportionment; receipts factor
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Title 103 | Chapter 016 | Regulation 270PREVIOUS 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 16:270.Apportionment; receipts factor.RELATES TO:KRS 1…
103 KAR 16Open chapter PDF ↗103 KAR 16:290 Apportionment; property factor
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Title 103 | Chapter 016 | Regulation 290ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:290.Apportionment; property factor.RELATES TO:KRS 141.120(12)(a)2., 141.121, 141.901STATUTORY AUTHORITY:KRS 131.130, 141.120(12)(a)2., 141.121, 141.901CERTI…
103 KAR 16Open chapter PDF ↗103 KAR 16:30 Net operating loss deductions of corporations
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Title 103 | Chapter 016 | Regulation 030REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:030.Net operating loss deductions of corporationsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESS…
103 KAR 16Open chapter PDF ↗103 KAR 16:300 Calculation of taxable net income for disregarded single member LLCs
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Title 103 | Chapter 016 | Regulation 300REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:300.Calculation of taxable net income for disregarded single member LLCsRELATES TO:Not availableSTATUTORY AUTHOR…
103 KAR 16Open chapter PDF ↗103 KAR 16:31 Repeal of 103 KAR 16:030
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Title 103 | Chapter 016 | Regulation 031INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:031.Repeal of 103 KAR 16:030RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 16Open chapter PDF ↗103 KAR 16:310 Domestic production activities
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Title 103 | Chapter 016 | Regulation 310INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:310.Domestic production activitiesRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, …
103 KAR 16Open chapter PDF ↗103 KAR 16:320 Claim of right doctrine
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Title 103 | Chapter 016 | Regulation 320PREVIOUS 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 16:320.Claim of right doctrine.RELATES TO:KRS 134.580,…
103 KAR 16Open chapter PDF ↗103 KAR 16:330 Apportionment and allocation; alternative apportionment; separate accounting
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Title 103 | Chapter 016 | Regulation 330ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:330.Apportionment and allocation; alternative apportionment; separate accounting.RELATES TO:KRS 141.120, 141.901STATUTORY AUTHORITY:KRS 131.130, 141.120CERT…
103 KAR 16Open chapter PDF ↗103 KAR 16:340 Completed contract method
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Title 103 | Chapter 016 | Regulation 340ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:340.Completed contract method.RELATES TO:KRS 141.120STATUTORY AUTHORITY:KRS 131.130, 141.120CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS…
103 KAR 16Open chapter PDF ↗103 KAR 16:350 Corporation income taxes policies and circularsWithdrawn
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Title 103 | Chapter 016 | Regulation 350WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:350.Corporation income taxes policies and circularsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNEC…
103 KAR 16Open chapter PDF ↗103 KAR 16:352 Corporation income taxes policies and circulars
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Title 103 | Chapter 016 | Regulation 352PREVIOUS 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 16:352.Corporation income taxes policies and circulars…
103 KAR 16Open chapter PDF ↗103 KAR 16:360 Deductibility of the New York franchise tax on business corporations, the Massachusetts corporate excise tax, and West Virginia business and occupations tax in computing a corporation's net income
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Title 103 | Chapter 016 | Regulation 360INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:360.Deductibility of the New York franchise tax on business corporations, the Massachusetts corporate excise tax…
103 KAR 16Open chapter PDF ↗103 KAR 16:370 Corporation income tax treatment of foreign sales corporations and domestic international sales corporations
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Title 103 | Chapter 016 | Regulation 370ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:370.Corporation income tax treatment of foreign sales corporations and domestic international sales corporations.RELATES TO:KRS 141.010, 141.040, 141.050, 1…
103 KAR 16Open chapter PDF ↗103 KAR 16:380 Finance lease property, safe harbor lease property, or qualified lease property
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Title 103 | Chapter 016 | Regulation 380INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:380.Finance lease property, safe harbor lease property, or qualified lease propertyRELATES TO:Not availableSTATU…
103 KAR 16Open chapter PDF ↗103 KAR 16:381 Repeal of 103 KAR 16:380
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Title 103 | Chapter 016 | Regulation 381INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:381.Repeal of 103 KAR 16:380RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 16Open chapter PDF ↗103 KAR 16:390 Attachment for corporate officer information; Form 720, Form 720S, and Form 765, Schedule Q
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Title 103 | Chapter 016 | Regulation 390REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:390.Attachment for corporate officer information; Form 720, Form 720S, and Form 765, Schedule QRELATES TO:Not av…
103 KAR 16Open chapter PDF ↗103 KAR 16:391 Repeal of 103 KAR 16:390
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Title 103 | Chapter 016 | Regulation 391INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 016:391.Repeal of 103 KAR 16:390RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 16Open chapter PDF ↗103 KAR 16:40 Not available
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Title 103 | Chapter 016 | Regulation 040EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:040.Dissolution or withdrawal of corporation.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATIO…
103 KAR 16Open chapter PDF ↗103 KAR 16:400 Combined Unitary Kentucky corporation income tax return
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Title 103 | Chapter 016 | Regulation 400ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:400.Combined Unitary Kentucky corporation income tax return.RELATES TO:KRS 141.120, 141.121, 141.202STATUTORY AUTHORITY:KRS 131.130(1), 141.050(4)NECESSITY,…
103 KAR 16Open chapter PDF ↗103 KAR 16:50 Not available
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Title 103 | Chapter 016 | Regulation 050EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:050.Application of 103 KAR 16:060 through 103 KAR 16:090.RELATES TO:Not availableSTATUTORY AUTHORITY:Not available…
103 KAR 16Open chapter PDF ↗103 KAR 16:60 Income classification; apportionable and non-apportionable
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Title 103 | Chapter 016 | Regulation 060ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:060.Income classification; apportionable and non-apportionable.RELATES TO:KRS 141.010, 141.120STATUTORY AUTHORITY:KRS 131.130CERTIFICATION STATEMENT: NECESS…
103 KAR 16Open chapter PDF ↗103 KAR 16:70 Not available
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Title 103 | Chapter 016 | Regulation 070EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:070.Apportionment; sales factor.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: …
103 KAR 16Open chapter PDF ↗103 KAR 16:80 Not available
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Title 103 | Chapter 016 | Regulation 080EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:080.Apportionment; property factor.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMEN…
103 KAR 16Open chapter PDF ↗103 KAR 16:90 Apportionment; payroll factor
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Title 103 | Chapter 016 | Regulation 090ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 16:090.Apportionment; payroll factor.RELATES TO:KRS 141.010, 141.120(12)(a)2., 141.121, 141.901STATUTORY AUTHORITY:KRS 131.130, 141.018, 141.121, 141.901CERTIF…
103 KAR 16Open chapter PDF ↗103 KAR 17:10 Residence
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Title 103 | Chapter 017 | Regulation 010PREVIOUS 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 17:010.Residence.RELATES TO:KRS 141.010, 141.020STATUT…
103 KAR 17Open chapter PDF ↗103 KAR 17:100 Division of income between married individuals filing separate tax returns
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Title 103 | Chapter 017 | Regulation 100ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:100.Division of income between married individuals filing separate tax returns.RELATES TO:KRS 141.010, 141.020, 141.050, 141.300, 141.305STATUTORY AUTHORITY…
103 KAR 17Open chapter PDF ↗103 KAR 17:110 Individual income taxes policies and circularsWithdrawn
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Title 103 | Chapter 017 | Regulation 110WITHDRAWNThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 017:110.Individual income taxes policies and circularsRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECE…
103 KAR 17Open chapter PDF ↗103 KAR 17:120 Estimated tax penalty
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Title 103 | Chapter 017 | Regulation 120REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 017:120.Estimated tax penaltyRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CONFO…
103 KAR 17Open chapter PDF ↗103 KAR 17:121 Repeal of 103 KAR 17:120
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Title 103 | Chapter 017 | Regulation 121INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 017:121.Repeal of 103 KAR 17:120RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 17Open chapter PDF ↗103 KAR 17:130 Individual income tax - military personnel - nonresidents
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Title 103 | Chapter 017 | Regulation 130ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:130.Individual income tax - military personnel - nonresidents.RELATES TO:KRS 141.020 and 50 U.S.C. 4001STATUTORY AUTHORITY:KRS 131.130, 141.020, 141.050CERT…
103 KAR 17Open chapter PDF ↗103 KAR 17:140 Individual income tax - reciprocity - nonresidents
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Title 103 | Chapter 017 | Regulation 140ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:140.Individual income tax - reciprocity - nonresidents.RELATES TO:KRS 141.070STATUTORY AUTHORITY:KRS 131.130(1), 141.050(4)CERTIFICATION STATEMENT: NECESSIT…
103 KAR 17Open chapter PDF ↗103 KAR 17:150 New home tax credit
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Title 103 | Chapter 017 | Regulation 150REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 017:150.New home tax creditRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CONFORM…
103 KAR 17Open chapter PDF ↗103 KAR 17:151 Repeal of 103 KAR 17:151
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Title 103 | Chapter 017 | Regulation 151INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 017:151.Repeal of 103 KAR 17:151RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 17Open chapter PDF ↗103 KAR 17:20 Combined individual returns
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Title 103 | Chapter 017 | Regulation 020ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:020.Combined individual returns.RELATES TO:KRS 131.010, 141.010, 141.019, 141.050, 141.180, 141.900STATUTORY AUTHORITY:KRS 131.130, 141.050CERTIFICATION STA…
103 KAR 17Open chapter PDF ↗103 KAR 17:30 Not available
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Title 103 | Chapter 017 | Regulation 030EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:030.Filing requirements.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSIT…
103 KAR 17Open chapter PDF ↗103 KAR 17:40 Not available
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Title 103 | Chapter 017 | Regulation 040EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:040.Military personnel; filing extension.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION ST…
103 KAR 17Open chapter PDF ↗103 KAR 17:41 Tax deferral for combat zone service
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Title 103 | Chapter 017 | Regulation 041REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 017:041.Tax deferral for combat zone serviceRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNC…
103 KAR 17Open chapter PDF ↗103 KAR 17:42 Repeal of 103 KAR 17:041
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Title 103 | Chapter 017 | Regulation 042INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 017:042.Repeal of 103 KAR 17:041RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 17Open chapter PDF ↗103 KAR 17:50 Not available
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Title 103 | Chapter 017 | Regulation 050REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 17:050.Standard deduction.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSIT…
103 KAR 17Open chapter PDF ↗103 KAR 17:51 Repeal of 103 KAR 17:050
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Title 103 | Chapter 017 | Regulation 051INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.103 KAR 017:051.Repeal of 103 KAR 17:050RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CO…
103 KAR 17Open chapter PDF ↗