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15 chapters · 869 sections in this title.
KRS § 141.355 Crediting of overpayment and refund of balance -- Withholding in excess of tax imposed by KRS 141.020, when considered overpayment
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of tax imposed by KRS 141.020, when considered overpayment. (1) Where there has been an overpayment of any tax imposed under KRS 141.020, 141.310, or 141.315, the amount of such overpayment shall be credited against any income tax or installment thereof then due from the taxpayer…
KRS § 141.370 Tables for determining tax to be withheld
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The tax levied under KRS 141.020 and required to be withheld under KRS 141.310, unless determined by KRS 141.315, shall be withheld in accordance with the tables provided by the department. The department shall annually publish withholding tables for use in determining the amount…
KRS § 141.381 Nonrefundable tax credit for entities participating in the Metropolitan College
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College. (1) As used in this section: (a) "Corporation" means the Bluegrass State Skills Corporation established by KRS 154.12-205; (b) "Educational institution" means a regionally accredited college, university, or technical school; (c) "Metropolitan College" means a nonprofit c…
KRS § 141.382 Refundable or transferable tax credit for qualified rehabilitation expenses for certified historic structure
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for certified historic structure. (1) As used in this section: (a) "Certified historic structure" means the same as defined in KRS 171.396; (b) "Qualified rehabilitation expense" means the same as defined in KRS 171.396; and (c) "Substantial rehabilitation" means the same as defi…