Kentucky
General Assembly

Chapter 1 General Administration

• 010 Protests
• 040 Waiver of penalties
• 060 Electronic fund transfer
• 070 Uniform collection procedures
• 092 General administration policies and circulars
• 120 Employee Access to Federal Tax Information (FTI)
• 130 Taxation of federal and certain nonfederal obligations
• 150 Electronic Data Match and Levy Procedures

Chapter 2 Inheritance Tax

• 005 Life expectancy table
• 020 Lien on ''Qualified Real Estate''
• 030 Policies and circulars relating to inheritance tax

Chapter 5 Ad Valorem Tax; Administration

• 150 Procedures for the removal of a property valuation administrator from office
• 160 Property valuation administrator office employees: payment of leave upon separation
• 180 Procedures for sale of certificates of delinquency by county clerks
• 190 State registration requirements and application process for purchasing certificates of delinquency; fees; and definitions for related entities and related interests
• 220 Installment payment plan guidelines for third party purchasers of certificates of delinquency
• 230 Information to be provided by the sheriff when transferring delinquent property tax bills to the county clerk

Chapter 7 Ad Valorem Tax; Local Assessment

• 030 City adoption of county assessment

Chapter 8 Ad Valorem Tax; State Assessment

• 010 Nonresident watercraft allocation
• 090 Classification of property; public service corporations
• 110 Apportioned vehicles
• 130 Ad valorem taxation of machinery actually engaged in the manufacturing of coal
• 140 Ad valorem taxation of machinery actually used in the manufacturing of crushed stone, sand, and gravel
• 150 Ad valorem taxation of machinery actually used in the manufacturing of hot mix asphalt
• 160 Valuation of municipal solid waste landfill facilities

Chapter 15 Income Tax; General Administration

• 050 Filing dates and extensions
• 060 Estimated tax; amended declarations; short years
• 110 Ethanol tax credit
• 120 Cellulosic ethanol tax credit
• 140 Biodiesel tax credit
• 180 Kentucky new markets development program tax credit
• 195 Endow Kentucky Tax Credit

Chapter 16 Income Tax; Corporations

• 060 Income classification; apportionable and nonapportionable
• 090 Apportionment; payroll factor
• 100 Apportionment and allocation; telephone and telegraph companies
• 110 Apportionment and allocation; pipeline companies
• 120 Apportionment and allocation; trucklines, buslines, airlines
• 130 Apportionment and allocation; railroad companies
• 145 Apportionment and allocation; barge line companies
• 150 Apportionment and allocation; financial organizations and loan companies
• 151reg Repeal of 103 KAR 016:100, 103 KAR 016:110, 103 KAR 016:120, 103 KAR 016:130, 103 KAR 016:145, and 103 KAR 016:150
• 200 Consolidated Kentucky corporation income tax return
• 230 Intangible expenses, intangible interest expenses and management fees
• 240 Nexus standard for corporations and pass-through entities
• 250 Net operating loss deduction for corporations
• 250reg Net operating loss computation and deduction for corporations
• 270 Apportionment; sales factor
• 270reg Apportionment; receipts factor
• 290 Apportionment; property factor
• 320 Claim of Right Doctrine
• 330 Apportionment and allocation; alternative apportionment; separate accounting
• 340 Completed contract method
• 352 Corporation income taxes policies and circulars
• 352reg Corporation income taxes policies and circulars
• 370 Corporation income tax treatment of foreign sales corporations and domestic international sales corporations

Chapter 17 Income Tax; Individual

• 010 Residence
• 020 Combined individual returns
• 060 Income subject to taxation; portions
• 100 Division of income between married individuals filing separate tax returns
• 120 Estimated tax penalty
• 130 Individual income tax; military personnel; nonresidents
• 140 Individual income tax; reciprocity; nonresidents

Chapter 18 Income Tax; Withholding

• 010 Employers required to withhold
• 020 Withholding return adjustment
• 050 Withholding statements
• 060 Miscellaneous payroll period
• 070 Supplemental wages and other payments subject to withholding
• 090 Payroll records
• 110 Voluntary withholding
• 120 Security for compliance; bonds
• 150 Employer's withholding reporting requirements
• 172 Withholding tax circulars
• 180 Kentucky economic development acts wage assessment

Chapter 19 Income Tax; Miscellaneous

• 010 Computation of income; estates and trusts

Chapter 25 Sales and Use Tax; Registration and Collection

• 050 Factors and agents
• 060 Temporary and transient vendors
• 131 Current month payment of sales and use taxes by larger taxpayers

Chapter 26 Sales and Use Tax; Service and Professional Occupations

• 010 Service enterprises in general
• 030 Optometrists, oculists and opticians
• 050 Common carriers
• 060 Painters and finishers
• 070 Construction contractors
• 080 Dentists and dental laboratories
• 090 Veterinarians
• 100 Towel and linen service
• 110 Motor carrier repair and replacement parts
• 120 Advertising agencies

Chapter 27 Sales and Use Tax; Miscellaneous Retailer Occupations

• 020 Blueprints and photostat copies
• 030 Brokers, lienors and fiduciaries
• 040 Finance companies
• 050 Florists and nurserymen
• 080 Meals served by railroads, airlines, etc
• 100 Motor vehicles, mobile homes and trailers
• 120 Photographers, photo finishers and x-ray labs
• 130 Printing and related industries
• 140 Publishers of newspapers, magazines and periodicals
• 150 Repairers and reconditioners of personal property
• 170 Sales by civic clubs and similar organizations
• 180 Vending machines
• 220 Miscellaneous restaurant transactions
• 230 Automotive body shops or suppliers
• 240 Reporting of sales tax relating to equine breeding fees

Chapter 28 Sales and Use Tax; Miscellaneous Retail Transactions

• 010 Admissions
• 020 Layaway sales
• 030 Producing, fabricating and processing
• 051 Leases and rentals
• 060 Replacement parts
• 090 Tangible personal property; security instrument enforcement
• 130 Tire retreading and recapping
• 150 Collection of sales tax on certain motor vehicle sales
• 170 Sales of dirt and sod

Chapter 30 Sales and Use Tax; General Exemptions

• 091 Sales to farmers
• 120 Machinery for new and expanded industry
• 140 Energy and energy-producing fuels
• 160 Natural gas; by-product gases and fuels
• 170 Containers, wrapping and packing materials
• 180 Installing or applying property sold
• 190 Interstate and foreign commerce
• 235 Sales to the federal government
• 250 Property used in the publication of newspapers
• 260 Pollution control facilities exemption
• 270 Oil and gas extraction machinery
• 280 Sales to water haulers
• 290 Security lighting

Chapter 31 Sales and Use Tax; Administration and Accounting

• 011 Methods of accounting for and remitting tax
• 020 Records
• 030 Direct pay authorization
• 050 Returned merchandise
• 080 Coupons or redemption certificates
• 090 Tax-paid purchases resold
• 102 Rebate for a governmental public facility
• 111 Sales and purchases for resale
• 170 Disaster area relief sales and use tax refunds
• 180 Signature project refunds on construction costs
• 190 Alternative fuel, gasification, and renewable energy facility refunds on construction costs
• 200 Energy efficiency products

Chapter 40 Selective Excise Tax; Alcoholic Beverages

• 010 Maintaining records
• 035 Alcoholic beverages; tax exemptions
• 050 Transportation
• 090 Consumer tax rates
• 100 Consumer tax; customs

Chapter 41 Selective Excise Tax; Cigarettes

• 030 Wholesalers, resident and nonresident
• 040 Subjobbers, vending machine operators and unclassified acquirers
• 050 Transporters
• 060 Diversified operators
• 090 Evidence of tax payment
• 100 Segregation of cigarettes
• 110 Sample of cigarettes
• 120 Retention of records
• 120reg Retention of records
• 130 Elimination of cigarette tax indicia
• 140 Circular relating to cigarette licenses and taxes
• 150 Cigarette subjobber licenses
• 160 Unstamped damaged cigarettes in transit
• 200 Manufacturers report

Chapter 43 Selective Excise Tax; Motor Fuels

• 010 Accountable losses
• 050 Measurement
• 100 Farm tractor defined
• 110 Refund gasoline and special fuel use
• 140 Cancellation
• 310 Subjobber issuance of refund invoices
• 320 Policies and circulars relating to motor fuel taxes
• 330 Measurement of Compressed Natural Gas (CNG) and liquefied natural gas (LNG) in gallons

Chapter 44 Selective Excise Tax; Motor Vehicle Usage

• 060 Motor vehicle usage tax valuation
• 070 Taxation of loaner and rental motor vehicles
• 090 Policies and circulars relating to motor vehicle usage tax
• 100 Procedures for refund based on vehicle condition
• 120 Incorrect statement of origin or certificate of title

Chapter 45 Selective Excise Tax; Miscellaneous

• 015 Circular relating to the Legal Process Tax and the Spouse Abuse Shelter Fund