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58 chapters · 2,501 sections in this title.
KRS § 67.758 Refund of estimated taxes
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(1) In the case where the tax computed under KRS 67.750 to 67.790 is less than the amount which has been declared and paid as estimated tax for the same taxable year, a refund shall be made upon the filing of a return. (2) (a) Overpayment resulting from the payment of estimated t…
KRS § 67A.760 Third Ordinance -- Purposes -- Adoption
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The governing body shall adopt a Third Ordinance authorizing the sale of the bonds and covenanting with the holders of the bonds and coupons, that until the payment in full thereof the urban-county government will levy annually an improvement assessment upon the affected properti…
KRS § 67.760 Applicability of federal income tax law -- Business entity to keep records
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(1) For purposes of KRS 67.750 to 67.790, computations of gross income and deductions therefrom, gross receipts or sales, and deductions therefrom, accounting methods, and accounting procedures shall be as nearly as practicable identical with those required for federal income tax…
KRS § 67.763 Tax liability of business entity that ceases doing business in tax district
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If any business entity dissolves or withdraws from a tax district during any taxable year, or if any business entity in any manner surrenders or loses its charter during any taxable year, the dissolution, withdrawal, or loss or surrender of charter shall not defeat the filing of …