Kentucky Revised Statutes
Includes enactments through the 2024 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 04/30/2025
.010 Repealed, 1994.
.020 Repealed, 1964.
.030 Repealed, 1964.
.040 Repealed, 1962.
.050 Repealed, 1962.
.060 Repealed, 1960.
.070 Repealed, 1962.
.080 Repealed, 1962.
.090 Repealed, 1962.
.100 Repealed, 1962.
.110 Repealed, 1962.
.115 Permissive county license taxes.
.120 Tax on production of crude petroleum.
.130 Transporters of crude petroleum must report and register.
.132 Credit for production from recovered inactive petroleum well.
.140 Transporter to collect and pay over tax.
.150 Notice of county tax levy -- Collection and payment.
.160 Valuation of oil for assessment by Department of Revenue -- Notice -- Appeal.
.170 Tentative state license tax on race meetings.
.180 Report and payment of tentative state license tax -- Civil penalty for nonpayment.
.190 License, admission, and pari-mutuel taxes in lieu of other taxes -- Local government not to levy pari-mutuel tax.
.200 Repealed, 1966.
.210 Repealed, 1966.
.220 Repealed, 1966.
.230 Repealed, 1966.
.240 Repealed, 1966.
.250 Repealed, 1966.
.260 Repealed, 1950.
.270 Repealed, 1950.
.280 Repealed, 1950.
.290 Repealed, 1950.
.300 Repealed, 1950.
.310 Repealed, 1950.
.320 Repealed, 1950.
.330 Repealed, 1950.
.340 Repealed, 1994.
.350 Repealed, 1994.
.360 Repealed, 1994.
.370 Repealed, 1994.
.380 Repealed, 1994.
.390 Repealed, 1994.
.400 Repealed, 1994.
.410 Municipal tax on coin machines -- Definition of coin machines -- Maximum tax limit.
.990 Penalties.