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15 chapters · 869 sections in this title.
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
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entity -- Refundable tax credit -- Report to owner -- Administrative regulations. (1) For purposes of this section: (a) "Authorized person" means any individual with the authority from the electing entity to bind the electing entity or sign returns on its behalf; (b) "Direct owne…
KRS § 141.210 Auditing of returns -- Assessment of additional tax
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(1) As soon as practicable after each return is received, the department shall examine and audit it. (2) (a) 1. If the amount of tax computed by the department is greater than the amount returned by the taxpayer, the additional tax shall be assessed and a notice of assessment mai…
KRS § 141.211 Audits performed and additional tax assessed at the partnership level
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(1) As used in this section: (a) "Administrative adjustment request" means an administrative adjustment request filed by a partnership under Section 6227 of the Internal Revenue Code; (b) "Audited partnership" means a partnership subject to a partnership level audit resulting in …
KRS § 141.215 Deferred filing of returns and payment of taxes
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Members of the Army, Navy, Marines, Air Force, or Public Health Service of the United States government who serve in an area designated as a combat zone by presidential proclamation who are required by law to file an income tax return and pay income taxes to the State of Kentucky…