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Presenting to the Legislative Committees
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Kentucky Law
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KAR
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Titles
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Title 103
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Chapter 015
Title 103 | Chapter 015 - Income Tax; General Administration
Regulation 020
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Election to pay share of tax on behalf of corporation
Repealed
Last Updated: 12/15/2021
Regulation 021
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Repeal of 103 KAR 15:020, 080, 100
Inactive
Last Updated: 12/15/2021
Regulation 030
—
Not available.
Inactive
Last Updated: 12/15/2021
Regulation 040
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Statute of limitations; assessments and refunds
Repealed
Last Updated: 12/15/2021
Regulation 041
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Repeal of 103 KAR 15:040 and 090
Inactive
Last Updated: 12/15/2021
Regulation 050
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Filing dates and extensions.
Current
Last Updated: 12/15/2021
Regulation 060
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Estimated tax; amended declarations; short years
Repealed
Last Updated: 12/15/2021
Regulation 061
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Repeal of 103 KAR 15:060
Inactive
Last Updated: 12/15/2021
Regulation 070
—
Not available.
Recodified
Last Updated: 12/15/2021
Regulation 080
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Depreciation; calculation and recognition of ''transition amount''
Repealed
Last Updated: 12/15/2021
Regulation 090
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Computing the amortization deduction for intangible assets
Repealed
Last Updated: 12/15/2021
Regulation 100
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Nonrefundable and refundable corporation income tax credits
Repealed
Last Updated: 12/15/2021
Regulation 110
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Ethanol tax credit.
Current
Last Updated: 12/15/2021
Regulation 120
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Cellulosic ethanol tax credit.
Current
Last Updated: 12/15/2021
Regulation 140
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Biodiesel tax credit.
Current
Last Updated: 12/15/2021
Regulation 160
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Joint individual and corporation income taxes policies and circulars
Withdrawn
Last Updated: 12/15/2021
Regulation 180
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Kentucky new markets development program tax credit.
Current
Last Updated: 12/15/2021
Regulation 190
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Endow Kentucky Tax Credit
Withdrawn
Last Updated: 12/15/2021
Regulation 195
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Endow Kentucky Tax Credit.
Current
Last Updated: 12/15/2021