Chapter 141 - Income Taxes
Browse Chapter 141 - Income Taxes
in: Chapter 141 - Income Taxes
141.010 - Definitions for Chapter for Taxable Years Beginning on or After January 1, 2018.141.011 - Casualty Losses -- Net Operating Losses.141.012 - Repealed, 2006.141.013 - Repealed, 1974.141.014 - Disposition of Receipts Under Chapter.141.015 - Repealed, 1954.141.016 - Reporting Federal Adjusted Gross Income Attributed to Husband and Wife -- Allocation of Income and Business Deductions Between Husband and Wife.141.017 - Deductions Allowed by This Chapter Limited to Amounts Directly or Indirectly Subject to Taxation Under This Chapter -- No Item to Be Deducted More Than Once.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.141.019 - Calculation of Adjusted Gross Income and Net Income for Taxpayers Other Than Corporations.141.020 - Levy of Income Tax on Individuals -- Rate of Normal Tax -- Reduction -- Tax Credits -- Income of Nonresidents Subject to Tax -- Election to Pay Tax Imposed by Krs 141.023.141.021 - Federal and Local Government Annuities Excluded From Gross Income -- Taxability After December 31, 1997.141.022 - Repealed, 1962.141.023 - Optional Tax Tables.141.025 - Repealed, 1976.141.030 - Levy of Income Tax on Estates, Trusts and Fiduciaries -- Liability of Fiduciaries.141.039 - Calculation of Gross Income and Net Income for Corporations.141.040 - Corporation Income Tax -- Exemptions -- Rate.141.041 - Tax Credit for Corporations for Installing, Modifying or Utilizing Coal for Manufacturing or Heating.141.042 - Repealed, 2019.141.044 - Payment of Estimated Tax by Corporations and Pass-through Entities -- Refund of Taxes -- Administrative Regulations.141.046 - Repealed, 1970.141.050 - Federal Interpretations Applicable, When -- Taxpayer Record -- Subpoenas -- Forms -- Regulations.141.055 - Repealed, 1954.141.060 - Repealed, 1956.141.062 - Premiums Paid for Health Insurance to Be Treated as Income Tax Credit.141.063 - Skills Training Investment Credits Allowed by Krs 154.12-204 to 154.12-208 -- Application to Income Tax Obligations -- Annual Report.141.065 - Credit Allowed for Hiring Person Classified as Unemployed.141.066 - Definitions -- Nonrefundable Low Income, Family Size, and Income Gap Tax Credits.141.067 - Household and Dependent Care Service Credit.141.068 - Definitions -- Determination of Tax Credits Under Krs 154.20-258.141.069 - Credit Allowed for Tuition at Eligible Educational Institution.141.070 - Credits Allowed Individuals for Tax Paid to Other States.141.071 - Definition -- Right to Designate Portion of Tax to Political Party.141.072 - Designation of Party -- Certification and Remittance to State and County Party Organizations.141.073 - Rules and Regulations.141.075 - Repealed, 1954.141.080 - Repealed, 1954.141.081 - Optional Standard Deduction for Individuals -- Exception.141.082 - Repealed, 1976.141.083 - Repealed, 1954.141.084 - Repealed, 1954.141.085 - Repealed, 1954.141.090 - Repealed, 1954.141.095 - Repealed, 1954.141.096 - Repealed, 1954.141.100 - Repealed, 1954.141.0101 - Depreciation Methods and Transitional Rules.141.0105 - Repealed, 2006.141.110 - Repealed, 1954.141.120 - Division of Income of Interstate Business for Tax Purposes -- Apportionment.141.121 - Special Rules for Apportioning Business Income -- Management of a Treasury Function -- Passenger Airlines -- Qualified Air Freight Forwarders -- Administrative Regulations Regarding Sourcing of Receipts.141.124 - Repealed, 1966.141.125 - Repealed, 1954.141.130 - Liability for Tax on Discontinuation of Business.141.140 - Accounting Period for Computation of Income.141.150 - Reports of Income Payments to Others.141.160 - When Returns for Income Tax Are Due -- Forms -- Copy of Federal Return May Be Required -- Returns for Cooperatives.141.170 - Extension of Time for Filing Returns.141.175 - Extension for Members of Armed Forces Serving in Combat Zones.141.180 - Individuals Required to Make Return -- Verification.141.190 - Returns of Fiduciaries.141.200 - Corporation Returns -- Requirement of Affiliated Groups to File Consolidated Returns.141.0201 - Artistic Charitable Contributions Deduction for Individuals.141.201 - Corporation Returns -- Election of Affiliated Groups to File Consolidated Returns -- Taxable Years Beginning on or After January 1, 2019.141.0202 - Repealed, 2018.141.202 - Requirement of Taxpayer Engaged in a Unitary Business With One or More Other Corporations to File a Combined Report -- Administrative Regulations -- Taxable Years Beginning on or After January 1, 2019.141.0205 - Priority of Application and Use of Tax Credits.141.205 - Disallowance of Certain Deductions for Affiliated Entities or Related Parties.141.206 - Filing of Returns by Pass-through Entities -- Withholding Requirements on Owners of Pass-through Entities -- Apportionment Issues for Pass-through Entities.141.207 - Calculation of Estimated Tax Required by Krs 141.206 for Nonresident Individuals -- Payment of Estimated Tax.141.208 - Treatment of Limited Liability Companies.141.209 - Annual Election to Have Tax Under Krs 141.020 Imposed on Pass-through Entity -- Refundable Tax Credit -- Report to Owner -- Administrative Regulations.141.210 - Auditing of Returns -- Assessment of Additional Tax.141.211 - Audits Performed and Additional Tax Assessed at the Partnership Level.141.0215 - Inclusion in Gross Income of Government Retirement Payments After December 31, 1997 -- Computation.141.215 - Deferred Filing of Returns and Payment of Taxes.141.220 - Payment of Tax -- When Due.141.225 - Repealed, 1950.141.230 - Repealed, 1954.141.235 - Action Interfering With Collection or Payment Prohibited -- Limitation on Refund of Taxes.141.240 - Repealed, 1954.141.250 - Repealed, 1952.141.260 - Repealed, 1952.141.270 - Repealed, 1952.141.300 - Repealed, 2019.141.305 - Estimated Income Tax Payments -- Administrative Regulations.141.310 - Withholding of Tax From Wages Paid by Employer.141.315 - Department to Promulgate Regulations Governing Certain Types of Wage Payments.141.320 - Remuneration Paid by an Employer Deemed Wages.141.325 - Withholding Exemptions -- Certificates.141.330 - Employers to File Quarterly Returns and Make Payments -- Liability -- Actions -- Lien on Property of Employer.141.335 - Annual Withholding Statement to Be Furnished Employee.141.340 - Liability of Employer for Tax Payment -- Corporate Officers, Managers of Limited Liability Companies, and Partners of Registered Limited Liability Partnerships Personally Liable.141.345 - Refund or Credit in Case of Overpayment.141.347 - Computation of Income Tax Credit.141.350 - Credit of Amount Withheld Against Tax Imposed by Krs 141.020 for Same Taxable Year.141.355 - Crediting of Overpayment and Refund of Balance -- Withholding in Excess of Tax Imposed by Krs 141.020, When Considered Overpayment.141.360 - Repealed, 1970.141.370 - Tables for Determining Tax to Be Withheld.141.375 - Repealed, 2005.141.380 - Repealed, 2005.141.381 - Nonrefundable Tax Credit for Entities Participating in the Metropolitan College.141.382 - Refundable or Transferable Tax Credit for Qualified Rehabilitation Expenses for Certified Historic Structure Meeting the Requirements of Krs 171.396 and 171.397.141.383 - Refundable Tax Credit for Motion Picture or Entertainment Production Expenses -- Reporting.141.384 - Nonrefundable Tax Credit for Small Businesses.141.385 - Nonrefundable Tax Credit for Railroad Improvement.141.386 - Nonrefundable Tax Credit for Railroad Expansion or Upgrade to Accommodate Transportation of Fossil Energy Resources or Biomass Resources.141.387 - No Carry Forward Permitted for Tax Credits Provided by Krs 141.385 and 141.386 -- Claims for Credits.141.388 - Repealed, 2018.141.389 - Nonrefundable and Nontransferable Distilled Spirits Ad Valorem Tax Credit -- Election to Waive Credits -- Credit to Be Used Only for Capital Improvement at Licensed Distiller's Premises -- Refundable Credit for Taxpayer Investing and Creating Jobs in Area of Low and Moderate Income -- Administrative Regulations -- Annual Report.141.390 - Tax Credit for Recycling or Composting Equipment -- Report.141.391 - Nonrefundable Tax Credit for Expansion of Broadband Services.141.392 - Repealed, 2018.141.395 - Tax Credit for Construction of Research Facilities.141.396 - Nonrefundable Angel Investor Tax Credit Against Individual Income Tax -- Carry Forward -- Transfer of Credit -- Recapture of Credit -- Data Reporting Requirements.141.398 - Development Area Tax Credit -- Annual Report.141.400 - Tax Credit for Company Approved for Economic Development Project Under Krs 154.28-010 to 154.28-100.141.0401 - Limited Liability Entity Tax -- Exemptions -- Rate.141.401 - Repealed, 2023.141.402 - Taxing Provisions Governing Approved Companies Under Subchapter 25 of Krs Chapter 154.141.403 - Tax Credit for Company Approved on or Before June 30, 2021, Under Krs 154.26-010 to 154.26-100 -- Administrative Regulations.141.0405 - Repealed, 2018.141.405 - Tax Credit for Company Approved for Occupational or Skills Upgrade Training Program Under Krs 154.12-2084 to 154.12-2089 -- Administrative Regulations.141.0406 - Repealed, 2018.141.407 - Determination of Allowable Income Tax Credit Approved Company May Retain.141.408 - Inventory Tax Credit -- Applies on or After January 1, 2018 -- Pass-through Entities, Allowable Credit -- Annual Report.141.410 - Definitions for Krs 141.410 to 141.414.141.412 - Tax Credit for Qualified Farming Operation.141.414 - Computation of Tax and Credit.141.415 - Computation of Income Tax and Credit for Approved Company.141.416 - Repealed, 2009141.418 - Nonrefundable Credit for Voluntary Environmental Remediation.141.419 - Definitions for Section -- Refundable Credit for Qualifying Expenditures at Qualifying Decontamination Property -- Administrative Regulations -- Reporting.141.420 - Repealed, 2018.141.421 - Tax Incentives for Alternative Fuel, Gasification, and Renewable Energy Facilities.141.3841 - Selling Farmer Tax Credit -- Report.