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Chapter 1 General Administration
- 010 Protests and appeals
- 010reg Protests and appeals
- 040 Waiver of penalties
- 060 Electronic fund transfer
- 070 Uniform collection procedures
- 092 General administration policies and circulars
- 130 Taxation of federal and certain nonfederal obligations
- 005 Life expectancy table
- 020 Lien on "Qualified Real Estate"
- 030 Policies and circulars relating to inheritance tax
- 010 General administrative forms manual
- 020 Sales and telecommunications forms manual
- 030 Property and severance forms manual
- 030E Property and severance forms manual
- 030reg Property and severance forms manual
- 040 Income tax forms manual
- 040reg Income tax forms manual
- 050 Miscellaneous taxes forms manual
Chapter 5 Ad Valorem Tax; Administration
- 120 Sheriff's cash book
- 150 Procedures for the removal of a property valuation administrator from office
- 160 Property valuation administrator office employees: payment of leave upon separation
Chapter 7 Ad Valorem Tax; Local 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
Chapter 9 Water Quality Certification
- 010E Section 401 Individual Water Quality Certification public notice
- 010reg Section 401 Individual Water Quality Certification public notice
- 020reg Section 401 Individual water quality certification fees
Chapter 15 Income Tax; General Administration
- 020 Election to pay share of tax on behalf of corporation
- 040 Statute of limitations; assessments and refunds
- 050 Filing dates and extensions
- 060 Estimated tax; amended declarations; short years
- 090 Computing the amortization deduction for intangible assets
- 100 Nonrefundable and refundable corporation income tax credits
- 140 Biodiesel tax credit
Chapter 16 Income Tax; Corporations
- 010 Taxable income; coal royalty
- 020 Qualified exempt organization under KRS 141.040(8)
- 030 Net operating loss deductions of corporations
- 060 Income classification; business and nonbusiness
- 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
- 200 Consolidated Kentucky corporation income tax return
- 210 Calculation of gross income for corporations that are pass through entities and treatment of certain deductions for their individual members, partners, and shareholders
- 220 Alternative minimum calculation
- 230 Intangible expenses, intangible interest expenses and management fees
- 240 Nexus standard for corporations and general partnerships
- 250 Net operating loss deduction for corporations
- 270 Apportionment; sales factor
- 290 Apportionment; property factor
- 300 Calculation of taxable net income for disregarded single member LLCs
- 310 Domestic production activity deduction
- 320 Claim of Right Doctrine
- 330 Apportionment and allocation; separate accounting
- 340 Apportionment and allocation; completed contract method
- 352 Corporation income taxes policies and circulars
- 360 Deductibility of the New York Franchise Tax on Business Corporations, the Massachusetts Corporate Excise Tax, and West Virginia Business and Occupations Tax in Computing a Corporation's Net Income
- 370 Corporation income tax treatment of foreign sales corporations and domestic international sales corporations
- 380 Finance lease property, safe harbor lease property, or qualified lease property
- 390 Attachment for corporate officer information; Form 720S and Form 765, Schedule Q
Chapter 17 Income Tax; Individual
- 010 Residence
- 020 Combined individual returns
- 041 Tax deferral for combat zone service
- 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
- 080 Two (2) or more employers
- 090 Payroll records
- 110 Withholding methods
- 120 Security for compliance; bonds
- 150 Employer's withholding reporting requirements
- 160 Partnership income, credits, and payments subject to withholding
- 172 Withholding tax circulars
- 180 Kentucky Industrial Revitalization Act job revitalization assessment fees
- 190 Kentucky Rural Economic Development Act job development assessment fee
- 200 Kentucky Industrial Development Act job development assessment fee
- 210 Kentucky Jobs Development Act service and technology job creation assessment fee
- 220 Kentucky Economic Opportunity Zone job development assessment fee
Chapter 19 Income Tax; Miscellaneous
Chapter 20 Corporation License Tax
- 010 Definition of gross income
- 020 Items of capital for corporation license tax
- 035 Corporation license tax policies and circulars
Chapter 25 Sales and Use Tax; Registration and Collection
- 050 Factors and agents
- 060 Temporary and transient vendors
- 110 Use tax on construction machinery
- 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
- 040 Redemption of premium or trading stamps
- 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 of utility services 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
- 111 Sales and purchases for resale
- 180E Signature Project Refunds on Construction Costs
- 180reg Signature Project Refunds on Construction Costs
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
- 020 Tax-free 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
- 130 Elimination of cigarette tax indicia
- 140 Circular relating to cigarette licenses and taxes
- 150 Cigarette subjobber licenses
- 160 Unstamped damaged cigarettes in transit
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) 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
Chapter 50 Tax Increment Financing
- 020 Application for state participation in tax increment financing projects
- 030 Commercially reasonable limits on financing costs
- 040 General administration
- 050reg Incremental Revenues for Income and Limited Liability Entity Taxes
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