Ky. Rev. Stat. Ann. § 139.512 - Refundable Sales and Use Tax Credit.

139.512 - Refundable Sales and Use Tax Credit.
139.510 - Use Tax Credit for Sales Tax Paid in Another State Under Reciprocal Arrangement -- Tax Credit for Taxes Paid in Another State on Communications Service.139.515 - Sales Tax Refund Program for Qualifying Signature Projects.

139.512 Refundable sales and use tax credit.

Notwithstanding any other provision of this chapter or KRS 134.580, a refundable sales and use tax credit may be allowed under KRS 141.389 related to the distilled spirits income tax credit.

Effective: March 31, 2023

History:

Created 2023 Ky. Acts ch. 148, sec. 10, effective March 31, 2023.

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