Chapter 141. Income Taxes

Index

• KRS 141.010 Definitions For Chapter
• KRS 141.0101 Depreciation Methods and Transitional Rules
• KRS 141.0105 Repealed
• KRS 141.011 Casualty Losses - Net Operating Losses
• KRS 141.012 Repealed
• KRS 141.013 Repealed
• KRS 141.014 Disposition of Receipts Under Chapter
• KRS 141.015 Repealed
• KRS 141.016 Reporting Federal Adjusted Gross Income Attributed to Husband and Wife -Allocation of Income and Business Deductions Between Husband and Wife
• KRS 141.018 Department's Authority to Interpret and Carry Out Provisions of Certain Income Tax Changes Made By the 2005 Regular Session and 2006 First Extraordinary Session of the General Assembly - Authority to Promulgate Administrative Regulations to Explain Or Implement Changes
• KRS 141.020 Levy of Income Tax On Individuals - Rate of Normal Tax - Tax Credits - Income of Nonresidents Subject to Tax - Election to Pay Tax Imposed By Krs 141.023
• KRS 141.0201 Artistic Charitable Contributions Deduction For Individuals
• KRS 141.0202 Deduction of Leasehold Interest of Property Contributed As Living Quarters For Homeless Persons
• KRS 141.0205 [As Amended By2013 Ky. Acts Ch. 131] Priority of Application and Use of Tax Credits
• KRS 141.0205 {as Amended By2013 Ky. Acts Ch. Tbd] Priority of Application and Use of Tax Credits
• KRS 141.021 Federal and Local Government Annuities Excluded From Gross Income - Taxability After December 31, 1997
• KRS 141.0215 Inclusion In Gross Income of Government Retirement Payments After December 31, 1997 - Computation
• KRS 141.022 Repealed
• KRS 141.023 Optional Tax Tables
• KRS 141.025 Repealed
• KRS 141.030 Levy of Income Tax On Estates, Trusts and Fiduciaries - Liability of Fiduciaries
• KRS 141.040 Corporation Income Tax - Exemption - Rate
• KRS 141.0401 Limited Liability Entity Tax - Exemptions - Rate
• KRS 141.0405 Coal Incentive Tax Credit For Electric Power Generation and Alternative Fuel Or Gasification Facilities - Procedure For Claiming Credit - Priority of Application
• KRS 141.0406 Time Frame For Claiming Coal Incentive Tax Credit Allowed Under Krs 141.0405
• KRS 141.041 Tax Credit For Corporations For Installing, Modifying Or Utilizing Coal For Manufacturing Or Heating
• KRS 141.042 Declaration of Estimated Corporation and Limited Liability Pass-Through Entity Tax
• KRS 141.044 Payment of Estimated Corporation Tax
• KRS 141.046 Repealed
• KRS 141.050 Federal Interpretations Applicable, When - Taxpayer Record - Subpoenas - Forms - Regulations
• KRS 141.055 Repealed
• KRS 141.060 Repealed
• KRS 141.062 Premiums Paid For Health Insurance to Be Treated As Income Tax Credit
• KRS 141.065 Credit Allowed For Hiring Person Classified As Unemployed
• KRS 141.066 Definitions - Nonrefundable "Low Income" Tax Credit
• KRS 141.067 Household and Dependent Care Service Credit
• KRS 141.068 Definitions - Determination of Tax Credits Under Krs 154.20-258
• KRS 141.069 Credit Allowed For Tuition At Eligible Educational Institution
• KRS 141.070 Credits Allowed Individuals For Tax Paid to Other States
• KRS 141.071 Definition - Right to Designate Portion of Tax to Political Party
• KRS 141.072 Designation of Party - Certification and Remittance to State and County Party Organizations
• KRS 141.073 Rules and Regulations
• KRS 141.075 Repealed
• KRS 141.080 Repealed
• KRS 141.081 Optional Standard Deduction For Individuals - Exception
• KRS 141.082 Repealed
• KRS 141.083 Repealed
• KRS 141.084 Repealed
• KRS 141.085 Repealed
• KRS 141.090 Repealed
• KRS 141.095 Repealed
• KRS 141.096 Repealed
• KRS 141.100 Repealed
• KRS 141.110 Repealed
• KRS 141.120 Division of Income of Interstate Business For Tax Purposes - Apportionment
• KRS 141.121 Special Rules For Apportioning Business Income - Passenger Airlines -Management of a Treasury Function
• KRS 141.124 Repealed
• KRS 141.125 Repealed
• KRS 141.130 Liability For Tax On Discontinuation of Business
• KRS 141.140 Accounting Period For Computation of Income
• KRS 141.150 Reports of Income Payments to Others
• KRS 141.160 When Returns For Income Tax Are Due - Forms - Copy of Federal Return May Be Required - Returns For Cooperatives
• KRS 141.170 Extension of Time For Filing Returns
• KRS 141.175 Extension For Members of National Guard and Reserves Serving In Combat Zones
• KRS 141.180 Individuals Required to Make Return - Verification
• KRS 141.190 Returns of Fiduciaries
• KRS 141.200 Corporation Returns - Requirement of Affiliated Groups to File Consolidated Returns
• KRS 141.205 [Effective Until 6/24/2013, Applicable to Taxable Years Beginning January 1, 2014] Disallowance of Certain Deductions For Affiliated Entities Or Related Parties
• KRS 141.205 [Effective 6/24/2013, Applicable to Taxable Years Beginning January 1, 2014] Disallowance of Certain Deductions For Affiliated Entities Or Related Parties
• KRS 141.206 Filing of Returns By Pass-Through Entities - Withholding Requirements On Owners of Pass-Through Entities - Apportionment Issues For Pass-Through Entities - Composite Returns
• KRS 141.207 Declaration and Payment of Estimated Tax Required By Krs 141.206
• KRS 141.208 Treatment of Limited Liability Companies
• KRS 141.210 Auditing of Returns - Assessment of Additional Tax - Taxpayer to Notify Department of Audit of Federal Income Tax Returns
• KRS 141.215 Deferred Filing of Returns and Payment of Taxes
• KRS 141.220 Payment of Tax - When Due
• KRS 141.225 Repealed
• KRS 141.230 Repealed
• KRS 141.235 Action Interfering With Collection Or Payment Prohibited - Limitation On Refund of Taxes
• KRS 141.240 Repealed
• KRS 141.250 Repealed
• KRS 141.260 Repealed
• KRS 141.270 Repealed
• KRS 141.300 Declaration of Estimated Tax
• KRS 141.305 Installment Payments of Estimated Tax
• KRS 141.310 Withholding of Tax From Wages Paid By Employer
• KRS 141.315 Department to Promulgate Regulations Governing Certain Types of Wage Payments
• KRS 141.320 Remuneration Paid By an Employer Deemed Wages
• KRS 141.325 Withholding Exemptions - Certificates
• KRS 141.330 Employers to File Quarterly Returns and Make Payments - Liability -Actions - Lien On Property of Employer
• KRS 141.335 Annual Withholding Statement to Be Furnished Employee
• KRS 141.340 Liability of Employer For Tax Payment - Corporate Officers, Managers of Limited Liability Companies, and Partners of Registered Limited Liability Partnerships Personally Liable
• KRS 141.345 Refund Or Credit In Case of Overpayment
• KRS 141.347 Computation of Income Tax Credit
• KRS 141.350 Credit of Amount Withheld Against Tax Imposed By Krs 141.020 For Same Taxable Year
• KRS 141.355 Crediting of Overpayment and Refund of Balance - Withholding In Excess of Tax Imposed By Krs 141.020, When Considered Overpayment
• KRS 141.360 Repealed
• KRS 141.370 Tables For Determining Tax to Be Withheld
• KRS 141.375 Repealed
• KRS 141.380 Repealed
• KRS 141.381 Nonrefundable Tax Credit For Entities Participating In the Metropolitan College
• KRS 141.382 Refundable Or Transferable Tax Credit For Qualified Rehabilitation Expenses For Certified Historic Structure Meeting the Requirements of Krs 171.396 and 171.397
• KRS 141.383 Refundable Tax Credit For Motion Picture Or Entertainment Production Expenses Authorized By Krs 148.542 to 148.546
• KRS 141.384 Nonrefundable Tax Credit For Small Businesses
• KRS 141.385 Nonrefundable Tax Credit For Railroad Improvement
• KRS 141.386 Nonrefundable Tax Credit For Railroad Expansion Or Upgrade to Accommodate Transportation of Fossil Energy Resources Or Biomass Resources
• KRS 141.387 No Carry Forward Permitted For Tax Credits Provided By Krs 141.385 and 141.386 - Claims For Credits
• KRS 141.388 Nonrefundable Tax Credit For Nonfirst-Time Buyers of New Homes
• KRS 141.390 Tax Credit For Recycling Or Composting Equipment
• § 141.392. Tax Credit For Donated Edible Agricultural Products
• KRS 141.395 Tax Credit For Construction of Research Facilities
• KRS 141.400 Tax Credit For Company Approved For Economic Development Project Under Krs 154.28-010 to 154.28-100
• KRS 141.401 Tax Credit and Income Tax For Companies With Economic Development Projects In Qualified Zones - Computation of Net Income - Administrative Regulations
• KRS 141.402 Taxing Provisions Governing Approved Companies Under Subchapter 25 of Krs Chapter 154
• KRS 141.403 Tax Credit For Company Approved Under Krs 154.26-010 to 154.26-100 - Administrative Regulations
• KRS 141.405 Tax Credit For Company Approved For Occupational Or Skills Upgrade Training Program Under Krs 154.12-2084 to 154.12-2089 - Administrative Regulations
• KRS 141.407 Determination of Allowable Income Tax Credit Approved Company May Retain
• KRS 141.410 Definitions For Krs 141.410 to 141.414
• KRS 141.412 Tax Credit For Qualified Farming Operation
• KRS 141.414 Computation of Tax and Credit
• KRS 141.415 Computation of Income Tax and Credit For Approved Company
• KRS 141.416 Repealed
• KRS 141.418 Nonrefundable Credit For Voluntary Environmental Remediation
• KRS 141.420 Taxable Income of Individuals From Pass Through Entities - Allowable Credits From Pass Through Entities - Determining Basis In Ownership Interest
• KRS 141.421 Tax Incentives For Alternative Fuel, Gasification, and Renewable Energy Facilities
• Alternative Fuel Producer Tax Credits
• New Markets Development Program Tax Credit
• Energy Efficiency Products and Homes Tax Credit
• Refund Designations
• Nongame Species and Habitat Acquisition Programs
• Interest and Penalties