US states › KentuckyKentucky statutes & code 20,980 sections.
Open in Lexace § KRS 1.010 — Legislative intent in establishing Kentucky State Plane Coordinate System § KRS 1.020 — Kentucky State Plane Coordinate System § KRS 1.100 — Boundary with Virginia and West Virginia § KRS 1.200 — Boundary with Ohio, Indiana, and Illinois § KRS 1.300 — Boundary with Missouri § KRS 1.400 — Boundary with Tennessee § KRS 100.032 — Repealed, 1966 § KRS 100.041 — Repealed, 1966 § KRS 100.083 — Repealed, 1966 § KRS 100.092 — Repealed, 1966 § KRS 100.111 — Definitions for chapter § KRS 100.113 — Types of planning units permitted § KRS 100.117 — Independent planning units § KRS 100.121 — Joint planning units § KRS 100.123 — Regional planning units § KRS 100.127 — Written agreements for joint or regional planning units -- Filing fees -- Exception when planning unit includes county with consolidated local government § KRS 100.131 — Area of jurisdiction § KRS 100.133 — Planning commission -- Members, appointment -- Qualifications § KRS 100.137 — Planning commission in county of 300,000 and county with consolidated local government -- Qualifications -- Appointment -- Conflicts of interest -- Legislation regarding plan § KRS 100.141 — Appointing authority § KRS 100.143 — Term of office § KRS 100.147 — Vacancies § KRS 100.151 — Oath of office § KRS 100.153 — Reimbursement or compensation § KRS 100.157 — Removal -- Effect of compact -- Membership upon establishment of consolidated local government § KRS 100.161 — Officers § KRS 100.163 — Meetings § KRS 100.167 — Minutes and bylaws § KRS 100.171 — Quorum -- Member may conduct hearing or preside § KRS 100.173 — Employing planners or other persons § KRS 100.177 — Finances § KRS 100.181 — Assigning other agency functions to commission § KRS 100.182 — Effect of failure to comply strictly with procedural provisions or publication requirements -- Limitation § KRS 100.183 — Comprehensive plan required § KRS 100.187 — Contents of comprehensive plan § KRS 100.191 — Research requirements for comprehensive plan § KRS 100.193 — Statement of goals and objectives -- Action on statement by legislative bodies and fiscal courts -- Notice -- Hearing § KRS 100.197 — Adoption of plan elements -- Periodic amendment or readoption § KRS 100.201 — Interim and permanent land use regulations authorized -- Designation and regulation of urban residential zones § KRS 100.202 — Land use regulation permitting placement of all property within planning unit within a single zone -- Addressing land use proposals as conditional use § KRS 100.203 — Content of zoning regulations -- Appeal -- Special provisions for urban - county governments § KRS 100.204 — Effect of KRS 100.203 § KRS 100.205 — Identical zoning regulations among cities and counties comprising joint planning unit not required § KRS 100.207 — Text and map of zoning regulations -- Notice and publication § KRS 100.208 — Transferable development rights § KRS 100.209 — Amendment of comprehensive plan prior to annexation permitted -- Land use management regulation in newly annexed or reclassified territory § KRS 100.2101 — Density development projects in county containing consolidated local government -- Restrictions -- Definitions § KRS 100.211 — Procedure for amending zoning map and text of regulation -- Notice -- Hearing -- Time limit for final action § KRS 100.2111 — Alternative regulation for zoning map amendment § KRS 100.212 — Notice of hearing on proposed map amendment § KRS 100.213 — Findings necessary for proposed map amendment -- Reconsideration § KRS 100.214 — Hearing on proposed map amendment in county containing city of the first class or consolidated local government § KRS 100.217 — Board of adjustment -- Membership -- Appointment -- Terms -- Vacancies -- Oath -- Compensation -- Removal -- Officers -- Effect of compact -- Membership upon establishment of consolidated local government § KRS 100.221 — Meetings of board -- Quorum -- Minutes -- Bylaws -- Hearing examiner § KRS 100.223 — Employing planners or other persons § KRS 100.227 — Finances § KRS 100.231 — Subpoena power § KRS 100.233 — Administration of oaths § KRS 100.237 — Conditional use permits § KRS 100.241 — Variances § KRS 100.243 — Findings necessary for granting variances § KRS 100.247 — Variance cannot contradict zoning regulation § KRS 100.251 — Variance runs with the land § KRS 100.253 — Existing nonconforming use, continuance -- Change -- Effect of nonconforming use of ten years' duration -- Application § KRS 100.257 — Administrative review § KRS 100.261 — Procedure for all appeals to board § KRS 100.263 — Public notice of appeal hearing § KRS 100.267 — Restraint of construction without permit § KRS 100.271 — Administrator of zoning regulations, powers § KRS 100.273 — Land subdivision regulations by planning commission or fiscal court -- Procedures for urban-county government § KRS 100.275 — Subdivision plats and development plans -- Local ordinances, rules, and regulations -- Requirements § KRS 100.277 — Commission approval required for subdivisions § KRS 100.281 — Contents of subdivision regulations § KRS 100.283 — Recording final plats § KRS 100.285 — Revocation of subdivision plat § KRS 100.287 — Department of Highways may review plats § KRS 100.289 — Notification of pipeline operator about planned development -- Location information provided to developer -- Planning commission to gather geospatial data -- Contact information to be filed with planning commission -- Final approval -- Interpretation of statute § KRS 100.291 — Restraint of subdivision construction § KRS 100.292 — Land sold in violation of chapter -- Plats filed -- Effect § KRS 100.293 — Official map authorized § KRS 100.297 — Official map, contents -- Hearing, posting § KRS 100.301 — Adoption of map, how construed § KRS 100.303 — Construction permits required § KRS 100.307 — Permits for unprofitable land § KRS 100.311 — Public improvement program § KRS 100.317 — Relationship to official map § KRS 100.324 — Public utility facilities excepted -- Review of proposed acquisition, disposition, or change by commission § KRS 100.325 — Unlawful restrictions on federally licensed firearms manufacturer, importer, or dealer § KRS 100.326 — Definitions for section -- Retail filling stations -- Limitations on regulation by local government § KRS 100.327 — KRS 100.215 and 100.324 apply, when § KRS 100.328 — Bylaws and procedures § KRS 100.329 — Recording of plats § KRS 100.3291 — Restrictions imposing highest standards apply § KRS 100.331 — Grant of legislative powers to fiscal courts -- Exception § KRS 100.337 — Enforcement by commission § KRS 100.340 — Repealed, 1966 § KRS 100.345 — Presiding body to adopt rules of procedure for public hearing § KRS 100.346 — Orientation and continuing education training for planning and zoning officials and staff § KRS 100.347 — Appeal from board of adjustment, planning commission, or legislative body action -- Final action defined § KRS 100.3471 — Bond for appeal of Circuit Court's final decision in KRS Chapter 100 matter. (See LRC Note below) § KRS 100.348 — Compatibility standards for manufactured homes -- Definitions -- Adoption of standards by local governments. (Effective July 1, 2026) § KRS 100.361 — Construction of chapter § KRS 100.362 — Repealed, 1966 § KRS 100.3681 — Filing of certificate of land use restrictions required -- Contents -- Amendments -- Effect of failure to file or file properly § KRS 100.3682 — Certificate for contiguous properties and properties part of same proceeding § KRS 100.3683 — Form of certificate § KRS 100.401 — Legislative intent § KRS 100.403 — Definitions for KRS 100.401 to 100.419 § KRS 100.405 — Enforcement of binding elements classified as civil offenses -- Exception to powers of classification § KRS 100.407 — Specific powers of planning commissions to enforce binding elements § KRS 100.408 — Waiver or amendment of agreed -upon binding element -- Approval of legislative body required § KRS 100.409 — Powers of land use enforcement officer to deal with violation -- Citation -- Response of alleged violation -- Hearing -- Final order § KRS 100.411 — Hearing before planning commission - Waiver of rights to hearing -- Determination of existence of violation -- Criminal order § KRS 100.413 — Appeals from final order of planning commission and judgment of District Court § KRS 100.415 — Responsibility for fines -- Other remedies § KRS 100.417 — Powers of local government to deal with serious violations § KRS 100.866 — Repealed, 1966 § KRS 100.868 — Repealed, 1966 § KRS 100.982 — Definitions for KRS 100.982 to 100.984 § KRS 100.984 — Residential care facility for persons with disabilities § KRS 100.985 — Definitions for KRS 100.985 to 100.987 § KRS 100.986 — Prohibited actions of planning commission in regulating placement of cellular antenna towers § KRS 100.9865 — Contents of uniform application § KRS 100.987 — Local government may plan for and regulate siting of cellular antenna towers -- Duties of utility or company proposing to construct antenna tower -- Confidentiality of information contained in application -- Duties and powers of planning commission -- Co-location -- Public Service Commission approval of cellular antenna towers on certain properties of the state or instrumentality of the state § KRS 100.991 — Penalties § KRS 102.010 — Creation and purpose § KRS 102.020 — Articles of incorporation § KRS 102.030 — Corporate powers § KRS 102.070 — Duties of treasurer § KRS 102.080 — Bonds and reports of secretary and treasurer § KRS 103.195 — Issuance of revenue bonds for housing project outside jurisdictional boundaries § KRS 103.200 — Definitions for KRS 103.200 to 103.285 § KRS 103.210 — Issuance of bonds § KRS 103.2101 — State local debt officer -- Kentucky Private Activity Bond Allocation Committee -- Review and approval or disapproval of projects -- Statement of assurance -- Maximum length of bond authorization § KRS 103.215 — Alternative procedure for issuance of bonds § KRS 103.220 — Interest on bonds -- Terms -- Approval -- Marketing -- Refunding § KRS 103.230 — Bonds negotiable -- Disposal -- Private sale, when -- Payable only from revenue § KRS 103.240 — Use of proceeds of bonds § KRS 103.245 — Definition of "building" and "industrial building" -- Acquisition procedure § KRS 103.2451 — Eminent domain power not conferred § KRS 103.246 — Financing pollution control facilities for industrial concerns and utility companies by cities and counties § KRS 103.250 — Lien of bondholders on building -- Receiver on default § KRS 103.251 — Mortgage deed of trust by issuer of bonds § KRS 103.260 — Application of revenue -- Charges for use § KRS 103.270 — Depreciation account § KRS 103.280 — Additional bonds -- Issuance of new bonds by city or county to pay outstanding bonds, whether or not city or county was original issuer of bonds § KRS 103.282 — Issuance of bonds to assist small or medium -sized manufacturers with energy efficiency projects through guaranteed energy savings contracts § KRS 103.285 — Property acquired under KRS 103.200 to 103.280 exempt from taxation § KRS 103.286 — Kentucky Private Activity Bond Allocation Committee § KRS 103.287 — Repealed, 1988 § KRS 103.400 — Repealed, 1978 § KRS 104.020 — Repealed, 1980 § KRS 104.030 — Power of cities to extend flood control systems outside city boundaries -- Acquisition of property § KRS 104.190 — Receipt and disbursement of federal flood control payments § KRS 104.210 — Repealed, 1980 § KRS 104.390 — Repealed, 1964 § KRS 104.450 — Definitions for KRS 104.450 to 104.680 § KRS 104.460 — Power of secretary for energy and environment to establish districts § KRS 104.470 — Districts -- When may be established -- Purpose -- Boundaries § KRS 104.480 — Petition for district -- Signature requirements § KRS 104.490 — Contents of petition § KRS 104.500 — Amendment of petition -- Multiple petitions § KRS 104.510 — Bond or deposit for costs § KRS 104.520 — Boundaries of district -- Determination of -- When cities with population of 8,000 or more may be included § KRS 104.530 — Notice of application for creation of district § KRS 104.540 — Court action opposing creation of district § KRS 104.550 — Certificate of establishment of district -- Issuance -- Filing -- General powers of district § KRS 104.560 — Conclusiveness of certificate § KRS 104.570 — Office and records of district § KRS 104.580 — Board of directors -- Appointment -- Qualifications -- Term -- Vacancies -- Removal of board members § KRS 104.590 — Oath and bond of directors § KRS 104.600 — Quorum of board -- How business conducted § KRS 104.610 — Officers and employees of board -- Seal -- Records -- Expenses -- Rules and regulations -- Civil liabilities -- Audits -- Compliance with KRS 65A.010 to 65A.090 § KRS 104.620 — Secretary -- Duties -- Attestation of records § KRS 104.630 — Treasurer -- Duties -- Bond -- Countersigning of checks § KRS 104.640 — Attorney, engineer, and other employees -- Supplies and equipment § KRS 104.650 — Contracts for work, materials or supplies § KRS 104.660 — Stream and rain gages, scientific survey, etc. -- Reports § KRS 104.670 — Tax for district, levy and collection of § KRS 104.680 — Depreciation fund -- Operation and maintenance fund § KRS 106.010 — Authority of water districts and cities of the home rule class to acquire and operate waterworks § KRS 106.020 — Authority to acquire sewerage system with water system § KRS 106.030 — Provisions of chapter are alternative § KRS 106.040 — Agreement as to purchase price of waterworks § KRS 106.050 — Authority to borrow money and issue bonds § KRS 106.060 — Interest and payment of bonds § KRS 106.070 — Bonds negotiable -- Sale -- Nonliability of city § KRS 106.080 — Proceeds of bonds not to be diverted -- Lien on waterworks property § KRS 106.090 — Remedies of bondholders § KRS 106.100 — Procedure in case of default § KRS 106.110 — Pledge of income and revenue -- Form of resolution or ordinance § KRS 106.120 — Transfer of surplus in operating and maintenance funds to depreciation account § KRS 106.130 — Expenditure of depreciation account funds § KRS 106.140 — City to pay charges for waterworks service § KRS 106.150 — Funding bonds § KRS 106.160 — Additional bonds § KRS 106.170 — Additional bonds for extensions and permanent improvements § KRS 106.180 — Authority to provide for administration and security of bondholders § KRS 106.190 — Setting aside of fund equal to amount of secured debt or charge § KRS 106.200 — Procedure for sale, conveyance, rental, or lease of waterworks system owned by city of the home rule class § KRS 106.210 — Powers and functions of water district commissioners and city legislative bodies § KRS 106.220 — Power of eminent domain § KRS 106.230 — Procedure for condemnation § KRS 106.250 — Limitation on right to challenge validity of resolution or ordinance § KRS 106.260 — Form of bonds -- Improvement or refunding bonds -- Negotiability -- Procedure for sale § KRS 106.270 — Public Service Commission and other state agencies to have no jurisdiction over waterworks § KRS 107.010 — Construction and finance of improvements -- Alternate method authorized § KRS 107.015 — Purpose of KRS 107.020, 107.030, 107.085, 107.140, and 107.190 § KRS 107.020 — Definitions § KRS 107.030 — Procedure for use of alternate method § KRS 107.040 — Public hearing -- Record -- Owners of affected property to be heard -- Written statements -- Vote -- Results to be included in report § KRS 107.050 — Procedure following public hearing -- Second ordinance § KRS 107.060 — Action by aggrieved property owner § KRS 107.070 — Procedure when second ordinance authorizes undertaking § KRS 107.080 — Construction contracts -- Bids -- Performance bond -- Wastewater collection project assessments -- Bonds § KRS 107.085 — Request for waiver of formalities -- Recordation § KRS 107.090 — Third ordinance -- Purpose -- Adoption § KRS 107.100 — Sale of bonds authorized by KRS 107.090 -- Sealed bids -- Advertisement § KRS 107.110 — Proceeds from sale of bonds to be deposited -- Security -- Disbursement § KRS 107.120 — Bonds not to constitute debt against city -- Not subject to taxation -- Liquidation -- City liable to bondholders for failure to pursue available remedies for collection of improvement assessments § KRS 107.130 — Assessment against benefited properties -- Determination of assessment ratio -- Special assessment § KRS 107.140 — Benefited property, what constitutes, assessment of governmental property -- Procedure against state § KRS 107.150 — When levy to be made -- When due -- Penalties for nonpayment -- Collection of improvement benefit assessments § KRS 107.160 — Assessment to constitute lien on benefited property -- Precedence § KRS 107.170 — Proceeds from assessment to be segregated -- Shall constitute sinking fund § KRS 107.180 — Sums received and deposited in sinking fund -- How held -- Debt service reserve -- Deficiency assessment -- Refund of surplus § KRS 107.190 — Action by city where ordinances and proceedings encompass less than all the undertakings contemplated by KRS 107.020, where all are encompassed and city undertakes additional improvements § KRS 107.200 — Procedure by city where no bids received on offered bonds § KRS 107.210 — Procedure where proceeds of bonds authorized by third ordinance insufficient § KRS 107.220 — Refunding bonds -- When issued § KRS 107.310 — Definitions § KRS 107.320 — Community improvement districts for counties containing a city with population of 3,000 or more -- Corporate powers § KRS 107.330 — Purpose of district § KRS 107.340 — Board of commissioners -- Membership -- Terms -- Officers -- Quorum -- Removal of board members § KRS 107.350 — Levy of ad valorem tax § KRS 107.360 — Submission of question of project to voters -- Procedure on approval § KRS 107.370 — Powers of board § KRS 107.380 — Annual report -- Compliance with KRS 65A.010 to 65A.090 § KRS 107.390 — Condemnation powers of board § KRS 107.400 — Approval necessary to condemnation action § KRS 107.410 — Lease of buildings and facilities to governmental units -- Sublease § KRS 107.420 — Contract of lease prior to acquisition of site and construction of buildings § KRS 107.430 — Lease options § KRS 107.440 — Conveyance or lease of land by governmental unit to district § KRS 107.450 — Revenue bonds authorized § KRS 107.460 — Prerequisites to issuance of bonds § KRS 107.470 — Power to borrow money -- Pledge of taxes or anticipated income § KRS 107.490 — Contract with county for administrative functions -- Approval of expenditures § KRS 107.500 — Conveyance to federal government not limited § KRS 107.700 — Legislative policy § KRS 107.710 — Definitions § KRS 107.720 — Privatization contracts -- Notice -- Hearing -- Competitive bidding -- Assignment of contract § KRS 107.730 — Service agreements -- Notice -- Hearing § KRS 107.740 — Recall of ordinance creating privatization project § KRS 107.750 — Construction of KRS 107.720 to 107.760 -- Issuance of bonds authorized § KRS 107.760 — Political subdivision's ability to own or operate water facility not limited § KRS 107.990 — Penalties § KRS 108.010 — Authority to create districts § KRS 108.020 — District's powers § KRS 108.030 — Council and director § KRS 108.040 — Director -- Appointment -- Powers and duties § KRS 108.050 — Procedure for establishment of district § KRS 108.060 — Civil service for employees § KRS 108.070 — Addition of territory -- Territory in two or more counties § KRS 108.075 — Change of name for expanded district § KRS 108.080 — Definitions for KRS 108.090 to 108.180 § KRS 108.090 — Legislative purpose § KRS 108.100 — Creation of districts -- Collection of taxes § KRS 108.105 — Alternate method for creation of ambulance service district § KRS 108.110 — Board of directors -- Appointment -- Term of office -- Vacancies -- Quorum -- Removal of board members § KRS 108.120 — Oath and compensation of directors § KRS 108.130 — Employment of attorney § KRS 108.140 — Powers and duties of directors § KRS 108.150 — Minute book § KRS 108.160 — Dissolution of single city or county districts § KRS 108.170 — Dissolution of multicounty or multicity districts § KRS 108.175 — Joinder of an unincorporated area to an existing ambulance service district § KRS 108.180 — Withdrawal of membership by city, county or unincorporated area § KRS 109.011 — Findings and declaration of purpose -- Intent § KRS 109.012 — Definitions for chapter § KRS 109.041 — County powers for solid waste management § KRS 109.0415 — Election on initial county solid waste management plan for counties without approved plan as of March 15, 1992 § KRS 109.0417 — Procedures for a local government's change of solid waste management service providers or award of a new franchise for provision of solid waste management services § KRS 109.042 — Enforcement representative -- Regulations -- Financing for program § KRS 109.045 — Confidential business information -- Production or submission prohibited § KRS 109.056 — Tax levy -- Service charges § KRS 109.059 — Use of solid waste management facility -- Exception § KRS 109.072 — Single county as solid waste management area § KRS 109.082 — Contracts between counties for management, collection, or disposal of solid waste § KRS 109.115 — Districts -- Establishment -- Powers -- Directors, appointment and removal -- Board of directors in county not containing a consolidated local government -- Board of directors in county containing a consolidated local government § KRS 109.120 — Rules and regulations of board -- Different provisions for rulemaking in those counties containing a consolidated local government and those counties that do not § KRS 109.140 — Use of funds § KRS 109.150 — Acquisition of property by waste management district § KRS 109.160 — Condemnation of property § KRS 109.170 — Issuance of bonds § KRS 109.190 — Status of existing districts § KRS 109.260 — City providing solid waste management services pending implementation of approved plan § KRS 109.270 — Establishment of district by citizen petition and election -- Election on plan -- Dissolution or modification of districts § KRS 109.280 — Exercise of powers in urban-county governments § KRS 109.300 — Purpose of KRS 109.310 to 109.320 § KRS 109.310 — Collection of solid waste pick-up fees -- Combination with property tax bill -- Notice -- Waiver if owner of property is not the occupant -- Assessment of fines or fees § KRS 11.020 — Mansion § KRS 11.026 — Historic Properties Advisory Commission -- Historic properties endowment trust fund -- Separate trust fund § KRS 11.027 — Meetings of commission -- Duties -- Prior legislative approval required for removal or installation of permanent displays in New State Capitol rotunda § KRS 11.031 — Gift shop in New State Capitol § KRS 11.040 — Personnel for Governor's office -- Office of Secretary of the Governor's Executive Cabinet § KRS 11.060 — Governor's General Cabinet § KRS 11.065 — Governor's Executive Cabinet § KRS 11.068 — Office of State Budget Director -- Organizational units -- Duties, rights, and responsibilities § KRS 11.070 — Governor may employ skilled or professional services § KRS 11.080 — Definition of agency § KRS 11.090 — Audit, study or survey of state agencies § KRS 11.100 — Right to information -- Access to records § KRS 11.110 — Compensation -- From what fund paid § KRS 11.150 — Negotiations with Indiana, Ohio, or Illinois -- Ratification of agreements § KRS 11.160 — Procedure for General Assembly confirmation of appointments by the Governor or other appointing authority § KRS 11.175 — Each cabinet to designate small business ombudsman -- Contact information -- Annual report to Commission on Small Business Innovation and Advocacy § KRS 11.200 — Commission on Small Business Innovation and Advocacy -- Purpose -- Membership -- Meetings -- Chief executive officer § KRS 11.202 — Duties of Commission on Small Business Innovation and Advocacy -- Annual reports § KRS 11.210 — Definition for KRS 11.210 to 11.260 § KRS 11.220 — Purpose, intent of gubernatorial transition law § KRS 11.230 — Facilities for Governor-elect § KRS 11.240 — Duty of outgoing Governor § KRS 11.250 — Participation by Governor -elect in executive branch and Transportation Cabinet budget recommendations § KRS 11.260 — Expenses of transition § KRS 11.400 — Duties of Lieutenant Governor § KRS 11.550 — Repealed, 2007 § KRS 116.025 — Eligibility to vote § KRS 116.035 — Determination of voter's residence § KRS 116.037 — Designation of precincts in area ceded or leased to the government of the United States § KRS 116.045 — Voter registration, transfer, or change of party affiliation -- Availability of forms § KRS 116.0452 — Standards for timely receipt of voter registration application -- Removal of names from registration books -- Confidentiality of registration location § KRS 116.0455 — Voter registration through motor vehicle driver's license application § KRS 116.046 — Voter registration forms for public high schools, area technology centers, and private schools -- Public education program § KRS 116.047 — Forgery, alteration, destruction or failure to return completed registration form § KRS 116.048 — Voter registration agencies § KRS 116.055 — Qualifications for voting in a primary § KRS 116.065 — Verification of applications § KRS 116.085 — Transfer of registration -- Change of residence -- Notification to voters following redistricting -- Name change § KRS 116.095 — Access to registration records -- Redaction of Social Security numbers § KRS 116.112 — Voter registration purge program -- Inactive voter list § KRS 116.113 — Removal of voter's name by state board upon notice of death, declaration of incompetency, excusal from jury duty due to not being a citizen of the United States, conviction of felony, or out -of-state registration -- Notice to county clerk § KRS 116.114 — Voter registration records cleanup annual report -- Requirements -- Report of registered voter by address -- Online access to report and method for citizens to report anomalies § KRS 116.124 — Repealed, 1988 § KRS 116.135 — Appeal from decision of county board § KRS 116.145 — Fee for registration § KRS 116.155 — Forms for registration -- Information required § KRS 116.165 — Falsification of signature or verification § KRS 116.200 — Roster of voters eligible to vote in city and school board elections -- Information to be provided to county clerk § KRS 116.995 — Penalties § KRS 117.001 — Definitions for chapter § KRS 117.015 — State Board of Elections -- Powers, duties, membership § KRS 117.020 — Declaration by state board of county's status as a preclearance county § KRS 117.022 — Judicial declaration of existence of election crisis -- Effect § KRS 117.025 — Executive director and assistant director -- Staff -- Powers and duties § KRS 117.027 — State board to promulgate record-keeping requirements § KRS 117.030 — Announcements and signs regarding importance of voting -- Notice of illegal acts, penalties, and right to report administrative errors at polling places § KRS 117.035 — County board of elections -- Membership -- Appointed members -- Meetings -- Questions regarding voter registration and proof of identification - - Staff § KRS 117.045 — Precinct election officers -- Alternate and emergency appointments -- Minors permitted to serve as election officers -- Reimbursement § KRS 117.050 — Repealed, 1952 § KRS 117.055 — Division of county into precincts -- Georeferenced digital precinct boundary file -- Failure of board to perform duty -- Coordination of precinct boundary changes with other boundaries § KRS 117.0551 — Boundaries of precincts § KRS 117.0552 — Procedure for establishing precincts § KRS 117.0553 — Review and approval of precinct establishment order -- Resubmission of returned orders § KRS 117.0554 — Request for exemption -- Procedure § KRS 117.0555 — Hearing on returned order believed by county board to be in compliance § KRS 117.0556 — Information to be supplied to Legislative Research Commission -- Opportunity for comment § KRS 117.0557 — Schedule of actions for compliance with KRS 117.055 and 117.0551 § KRS 117.056 — Maintenance of boundaries of election precincts § KRS 117.058 — Legislative approval for certain boundary changes § KRS 117.065 — Establishing voting places for precincts -- Change -- Expense -- Authority to designate as voting places buildings constructed with tax revenues -- Notice to local board of education if school building is designated -- Voter accessibility -- Immediate telephone accessibility § KRS 117.066 — Single voting location for more than one precinct -- Petition to allow consolidation of precincts -- Consideration of petition by Secretary of State and State Board of Elections § KRS 117.076 — No-excuse in-person absentee ballot -- Excused in-person absentee ballot -- Proof of identification -- In-person absentee voting procedure -- Voter assistance form -- Oath of voter affidavit -- Signature roster -- Members of county board may serve as precinct officers -- Challengers -- Locking of voting equipment -- Transmitting or publicizing count -- Tamper-resistant seal -- Administrative regulations § KRS 117.077 — Absentee ballot for medical emergencies § KRS 117.079 — Administrative regulations for absentee voting by military and overseas voters § KRS 117.085 — Mail -in absentee ballots -- Application through online portal and other means -- Procedures -- Cancellation -- Administrative regulations § KRS 117.0851 — Tabulation of absentee ballots and federal provisional absentee ballots § KRS 117.086 — Return of absentee ballot -- Secure drop-boxes and receptacles -- Locked ballot box -- Clerk's duty to keep separate lists for votes cast by mail -in absentee ballot, by excused and no -excuse in -person voting, and by federal provisional in-person absentee ballot -- Report on rejected absentee ballots § KRS 117.0861 — Persons who may exercise control over mail-in absentee ballots § KRS 117.0863 — Assistance in voting by absentee ballot -- Form required of voter and assistant § KRS 117.0865 — Prohibition against influencing voter completing an absentee ballot or a federal provisional absentee ballot -- Penalty § KRS 117.087 — Challenge of a mail-in absentee ballot -- Processing and review of absentee ballots -- Counting procedure -- Limitation on publicizing partial results § KRS 117.088 — Pilot program for unassisted voting by blind and visually impaired persons § KRS 117.105 — Purchase or lease of voting systems § KRS 117.115 — Power to select type and make of voting system or e-poll book product § KRS 117.125 — Voting system or voting equipment -- Specifications and features required for approval § KRS 117.135 — Custody and security of voting equipment § KRS 117.145 — Preparation of ballot labels, absentee ballots, voter affirmations, election official affirmations, federal provisional ballots, and paper ballots -- Provision for write-in votes § KRS 117.147 — Ranked-choice voting method prohibition § KRS 117.155 — Duties of county clerk relating to voting equipment § KRS 117.165 — Examination of voting equipment by county board -- Approval -- Who may be present during examination § KRS 117.175 — Instruction cards § KRS 117.187 — Training by State Board of Elections regarding election laws for state and county officials -- Training and compensation by county board of elections for election officers and certified challengers § KRS 117.195 — Delivery of equipment to clerks -- Arrangement in voting place -- Voting supplies -- County clerk to take receipt and retain keys to all ballot boxes and ballot receptacles § KRS 117.205 — Examination by election officers -- Correction of defects -- Reserve voting equipment § KRS 117.215 — Procedure when equipment no longer operates during election -- Counting of votes -- Backup voting equipment or paper ballots for emergency use § KRS 117.225 — When proof of voter's identification is required -- Voter's signature -- Use of original registration forms to compare signature -- Voting supplemental paper ballot § KRS 117.227 — Confirmation of voter's identity § KRS 117.228 — Procedure for casting ballot if voter is unable to provide proof of identification § KRS 117.229 — Casting of provisional ballot in election for federal office if voter is unable to provide proof of identification § KRS 117.235 — Persons permitted in voting room -- Electioneering and prohibited activities -- Maintenance of order -- Mock elections for school children -- Display of political campaign signs on private property § KRS 117.236 — Prohibition against recording identity of voters -- Exception, state - approved signature roster § KRS 117.237 — Request for Department of Kentucky State Police to patrol voting precinct during polling hours and investigate reported violations -- Reports to prosecutors § KRS 117.245 — Procedure when voter's right to vote disputed § KRS 117.255 — Instruction of voters -- Voters requiring assistance -- Manner of voting -- Report of violations § KRS 117.265 — Write -in votes -- Requirements -- Persons ineligible to be write -in candidate -- Certified lists of qualified candidates § KRS 117.275 — Counting and certification of votes -- Locking and sealing of equipment -- Return sheets -- Transmission of records -- Return of keys and equipment -- Return of ballot boxes, federal provisional ballot receptacle, supplemental paper ballot box, b allot stubs, spoiled, and unvoted ballots -- Authorized representatives of candidates and news media to witness vote count -- Tabulation and certification of ballots and distribution of precinct -by-precinct summary of results -- Limitation on publicizing p artial results -- Online transmission of unofficial results -- Retention schedule for documents § KRS 117.290 — Repealed, 1952 § KRS 117.295 — Period during which voting equipment is to remain locked -- Video surveillance -- Examination -- Custody of keys § KRS 117.305 — Recanvass of votes -- Discrepancy or written request -- Statistics sufficient to compel recanvass -- Returns -- Forms for reporting recanvassed vote -- Administrative regulations for recanvass procedures § KRS 117.315 — Appointment of challengers and inspectors § KRS 117.316 — Duties of challenger § KRS 117.317 — Acts prohibited to challengers § KRS 117.318 — Ordering of challengers from polling places § KRS 117.322 — Action against use of synthetic media in electioneering communication -- Remedies -- Penalties -- Defense -- Exceptions § KRS 117.343 — Reimbursement of county clerk by state board for certain election related expenses -- Submission of claims § KRS 117.345 — Cost of elections -- Payment § KRS 117.355 — Election reports to be made by the precinct election sheriff and county board of elections -- Contents § KRS 117.365 — Presentation of voter assistance forms, all voter and election official affirmations, and absentee ballot applications by county clerk to grand jury -- Certified photocopies § KRS 117.377 — Acquisition or abandonment of voting equipment or voting system subject to approval of State Board of Elections -- Petition in emergency situation § KRS 117.379 — Examination of voting system or e -poll book product by State Board of Elections § KRS 117.383 — Administrative regulations relating to voting § KRS 117.385 — Spoiled or defaced ballot § KRS 117.389 — Testing of automatic tabulating equipment prior to election § KRS 117.391 — Application § KRS 117.393 — Biennial report on status of voting equipment and systems § KRS 117.510 — Repealed, 1952 § KRS 117.735 — Repealed, 1972 § KRS 117.780 — Repealed, 1972 § KRS 117.812 — Repealed, 1964 § KRS 117.815 — Repealed, 1972 § KRS 117.900 — Election essay and slogan contests -- Prize contests for grade school students -- Private sponsorship § KRS 117.995 — Penalties § KRS 117A.010 — Definitions for chapter § KRS 117A.020 — Elections to which voting procedures apply § KRS 117A.030 — Powers and duties of State Board of Elections § KRS 117A.040 — Voting precinct and address of overseas voter -- Administrative regulations § KRS 117A.050 — Registration to vote -- Postcard application or equivalent -- Declaration accompanying federal ballot -- Electronic transmission system § KRS 117A.060 — Application by covered voter -- Declaration -- Informing election official that voter is covered § KRS 117A.070 — Application for military-overseas ballot § KRS 117A.080 — Transmission of ballot and balloting materials to covered voters -- Electronic transmission § KRS 117A.090 — Deadline for valid military-overseas ballot § KRS 117A.100 — Use of federal write-in absentee ballot § KRS 117A.110 — Counting of valid military-overseas ballot § KRS 117A.120 — Declaration concerning material misstatement of fact § KRS 117A.130 — Electronic information about receipt of application and ballot § KRS 117A.140 — Electronic mail address -- Standing request for electronic delivery § KRS 117A.150 — Sample ballot § KRS 117A.160 — Mistakes and omissions that do not invalidate documents or ballots -- Notarization or authentication not required § KRS 117A.170 — Injunction and other equitable relief § KRS 117A.180 — Application and construction § KRS 117A.190 — Chapter may modify or supersede federal act § KRS 118.015 — Definitions for chapter § KRS 118.025 — Voting to be by secret paper ballot -- General laws applicable -- Time for holding elections § KRS 118.027 — Suspension or revision of election statutes § KRS 118.035 — Hours polls to be open -- Employees to be allowed time off to vote, to apply for or execute absentee ballot, and to serve or train to be election officer § KRS 118.045 — Display of American flag at voting location § KRS 118.105 — Nominations by political parties -- Vacancy in candidacy -- Replacement candidates -- Ineligibility of Senior Status Special Judge § KRS 118.110 — Repealed, 1972 § KRS 118.115 — Nominations for unexpired terms -- Grouping of candidates on ballot -- Ineligibility of Senior Status Special Judge § KRS 118.125 — Procedure and form for candidate to get name on primary ballot -- Form in which name may appear on ballot § KRS 118.126 — When candidate for Governor must designate running mate for Lieutenant Governor -- Joint election of slate of candidates § KRS 118.129 — Spelling and form of candidate's name on ballot § KRS 118.136 — "Dummy" candidates prohibited § KRS 118.155 — Nomination of candidates serving in Armed Forces § KRS 118.165 — Filing of nomination papers -- Certification -- Ineligibility of Senior Status Special Judge § KRS 118.176 — Challenging bona fides of candidate § KRS 118.185 — Certification of unopposed candidate § KRS 118.205 — Register of candidates -- Display of information on website § KRS 118.212 — When candidate's name not to be certified or printed on ballot -- Effect of death or withdrawal of candidate -- Notice required at polls -- Penalty § KRS 118.215 — Certification of candidates or slates by Secretary of State -- Order of listing county offices -- Use of supplemental paper ballots -- Approval of State Board of Elections -- Ballot position unalterable § KRS 118.225 — Determination of order of names on ballot § KRS 118.226 — Filling vacancy in candidacy for Lieutenant Governor § KRS 118.245 — Number of votes necessary to nominate candidates -- Section not applicable to presidential primaries § KRS 118.255 — Fees § KRS 118.305 — Persons entitled to have name on ballot -- Certification of names of candidates -- Eligibility of candidates defeated in primary -- Notification of vacancy in elective office -- Ineligibility of Senior Status Special Judge § KRS 118.315 — Nomination for regular election by petition -- Form of petition -- Examination of petition -- Ineligibility of Senior Status Special Judge § KRS 118.325 — Nomination by convention or primary -- Vacancies -- Nominees by petition -- Ineligibility of Senior Status Special Judge § KRS 118.327 — Registers of candidates to be chosen by convention -- Display of information on Web site § KRS 118.335 — Effect of conflicting certificates and petitions of nomination § KRS 118.345 — Certain primary candidates barred from having names on regular election ballots -- Section not applicable to presidential preference primary candidates § KRS 118.356 — Filing of certificates and petitions of nomination § KRS 118.365 — Time for filing certificates and petitions of nomination -- Statement-of-candidacy forms -- Petitions for recall elections or elections on public questions § KRS 118.367 — Statement -of-candidacy form for independent, political organization, or political group candidate -- Exceptions -- Examination of forms § KRS 118.375 — Independent, political organization, or political group candidates filing to fill vacancy -- Ineligibility of Senior Status Special Judge § KRS 118.385 — Preservation of certain voting records § KRS 118.387 — Posting of candidate information to website by county clerk and Secretary of State § KRS 118.405 — Name of candidate to appear on ballot but once -- Exceptions for filling of vacancy § KRS 118.415 — Constitutional amendments § KRS 118.425 — Issuance of certificates of election -- Tie votes § KRS 118.435 — Time of election of presidential electors § KRS 118.445 — Meeting of presidential electors -- Filling vacancy if elector fails to attend § KRS 118.455 — Compensation of presidential electors § KRS 118.465 — Election of United States Senators § KRS 118.475 — Time of election of representatives in Congress § KRS 118.551 — Definition of political party § KRS 118.555 — Methods by which to determine a political party's delegate votes for presidential candidates § KRS 118.561 — Presidential preference primary election § KRS 118.571 — Voter qualification § KRS 118.581 — Nomination of candidates by State Board of Elections § KRS 118.591 — Nomination of presidential preference primary candidate by petition -- Qualification of candidate through filing of notice of candidacy § KRS 118.601 — Notification of nominees by Secretary of State -- Order of names on ballot - - Certification of candidates § KRS 118.611 — Candidates required to make deposit with Secretary of State -- Refund -- Escheat to Commonwealth § KRS 118.621 — Secretary of State to place candidates' names on ballot -- Provisions for casting uncommitted vote § KRS 118.631 — Certification of results of preference primary § KRS 118.641 — Distribution of authorized delegate vote among party candidates § KRS 118.651 — Notice to political party's national committee § KRS 118.710 — Proclamation for special election of Governor § KRS 118.720 — Proclamation for special election for Congressional representative or United States Senator -- Winner of special election to hold office for remainder of unexpired term § KRS 118.730 — Writ for special election for member of General Assembly -- Location where voting to be conducted when only one candidate nominated -- Exceptions § KRS 118.740 — Delivery of proclamations and writs to sheriffs -- Notice of election or special election § KRS 118.750 — Publication of proclamations and writs by sheriffs § KRS 118.760 — Nominations of candidates for special elections § KRS 118.770 — Time for filing petitions and certificates of nomination for special election of Governor, congressional representative, or General Assembly member § KRS 118.775 — Person elected to fill vacancy to take office immediately upon certification of results and administration of oath -- Determination by house of General Assembly § KRS 118.995 — Penalties § KRS 118A.010 — Definitions -- Applicability of provisions of KRS Chapter 118 § KRS 118A.030 — Judges of the Court of Appeals § KRS 118A.040 — Circuit Judges § KRS 118A.045 — Election of family court judges § KRS 118A.050 — District Judges § KRS 118A.060 — Petition for nomination -- Examination of petition -- Form and order of names on ballot -- Secretary of State's duties -- Ballot position unalterable -- Certification of nomination § KRS 118A.080 — Denial of right to have name placed on ballot -- Restoration -- Ineligibility of Senior Status Special Judge § KRS 118A.090 — Determination of order of names on ballot for regular election -- Secretary of State's duties -- Ballot labels -- Ballot position unalterable -- District, circuit, or numbered division candidate with most votes elected § KRS 118A.100 — Filling vacancy for unexpired term -- Petition for nomination -- Ineligibility of Senior Status Special Judge § KRS 118A.140 — Register of candidates -- Display of information on website § KRS 118A.150 — Certification of candidates -- Ballots -- Effect of death or withdrawal of candidate -- Penalty § KRS 118A.160 — Hours for filing -- Inspection § KRS 118A.190 — Issuance of certificates by State Board of Elections -- Tie votes § KRS 118A.990 — Penalty § KRS 118B.010 — 2022 redistricting -- Explanation of sources -- Official maps § KRS 118B.110 — First Congressional District § KRS 118B.120 — Second Congressional District § KRS 118B.130 — Third Congressional District § KRS 118B.140 — Fourth Congressional District § KRS 118B.150 — Fifth Congressional District § KRS 118B.160 — Sixth Congressional District § KRS 119.005 — Definitions for chapter § KRS 119.015 — Clerk making or permitting wrongful registration, or failing or refusing to deliver copies of registration records § KRS 119.025 — Wrongful registration § KRS 119.035 — Alteration, suppression, mutilation, or destruction of registration record -- Making or using false or fraudulent record § KRS 119.045 — Interfering with registration § KRS 119.056 — Alteration, mutilation, or suppression of nomination papers § KRS 119.076 — Clerk's failure to place candidate's name on ballot § KRS 119.095 — Printer's violation of duty in printing ballots § KRS 119.105 — Removal or destruction of election supplies or booths § KRS 119.115 — Unauthorized possession of key to voting machine, equipment, or system -- Tampering with, injuring, or destroying ballot, e -poll book, administration information system, machine, equipment, or system § KRS 119.125 — Sheriff's failure to hold election or perform other election duties § KRS 119.145 — Election officer's refusal to admit challenger § KRS 119.155 — Preventing voter from casting ballot -- Interfering with election § KRS 119.165 — Penalties for falsely personating a voter or voting by nonresident or unqualified person or convicted felon § KRS 119.175 — Receipt of illegal vote or rejection of legal vote by election officer § KRS 119.185 — Disobeying election officer's command § KRS 119.195 — Removing or tampering with ballots § KRS 119.205 — Making or receiving expenditures for vote, for withholding of vote, or for signing a petition to have public question on ballot -- Definition of "expenditure" -- Procedures for paying for transportation of voters -- Applicability of KRS 502.020 § KRS 119.207 — Prohibition against paying compensation based upon number or characteristics of voters registered § KRS 119.225 — Denial of rights of inspectors by county board of elections § KRS 119.235 — Alteration, suppression, or destruction of stub book, return, or certificate of election § KRS 119.245 — Violation of law or failure to perform duty by member of board of elections § KRS 119.255 — Intimidation of election officer or board of elections § KRS 119.265 — Violation of duties for which no other penalty provided § KRS 119.275 — Advising or assisting violation of election laws § KRS 119.277 — Prohibitions against holding elective office § KRS 119.285 — Irregularity or defect in conduct of election no defense § KRS 119.295 — Applicability of penalties for regular elections to primaries and to elections for United States Senator § KRS 119.305 — Report by election officers of violations -- Arrest of offenders § KRS 119.307 — Report to grand jury on election officials inexcusably absent -- Subject to prosecution § KRS 119.315 — Grand jury may compel testimony as to violation of election laws § KRS 119.325 — Refusal to produce evidence of corrupt practices when summoned by grand jury a Class A misdemeanor § KRS 119.335 — Evidence required to support conviction for violation of election laws § KRS 119.345 — Witness not exempted from giving incriminating testimony -- Immunity except from perjury charge § KRS 119.355 — Limitation of prosecutions § KRS 11A.005 — Statement of public policy § KRS 11A.010 — Definitions for chapter § KRS 11A.015 — Agency exempt from chapter if law or administrative regulation creates its code of ethics § KRS 11A.020 — Public servant prohibited from certain conduct -- Exception -- Disclosure of personal or private interest § KRS 11A.030 — Considerations in determination to abstain from action on official decision -- Advisory opinion § KRS 11A.040 — Acts prohibited for public servant or officer -- Exceptions § KRS 11A.045 — Acceptance of gifts by public servants permitted under certain circumstances § KRS 11A.047 — Definitions -- Transition team to promote orderly transfer of executive power and continuity in conduct of state government -- Executive Branch Ethics Commission to establish in administrative regulations standards of ethical conduct for transition team members -- Access to and confidentiality of nonpublic information -- Disclosure of positions held outside state government -- Financial conflicts of interest -- Standards of ethical conduct to be available on commission's Web site § KRS 11A.050 — Financial disclosure by officers, candidates, and public servants § KRS 11A.055 — Raising of funds for certain activities permitted -- Exemption from requirements of chapter for nonprofit charitable organization § KRS 11A.060 — Executive Branch Ethics Commission -- Membership -- Officers -- Compensation -- Removal -- Meetings § KRS 11A.070 — Executive director and employees of commission -- Use of services and facilities of state agencies § KRS 11A.080 — Investigation of complaints -- Procedures -- Findings -- Resolution § KRS 11A.090 — Subpoena power § KRS 11A.100 — Procedures for administrative hearings -- Action by commission § KRS 11A.110 — Additional duties of commission § KRS 11A.120 — Employment of public servant by state institution of higher education § KRS 11A.130 — Employment of officer or public servant in privatized agency by agency's operator § KRS 11A.201 — Definitions for KRS 11A.201 to 11A.246 and KRS 11A.990. (Effective April 1, 2021) As used in KRS 11A.201 to 11A.246 and KRS 11A.990: § KRS 11A.206 — Requirements for executive agency lobbyists, their employers, and real parties in interest § KRS 11A.211 — Registration statements for executive agency lobbyists, their employers, and real parties in interest -- Fee -- Trust and agency account for commission operations -- Relationship of registration to state contracts § KRS 11A.216 — Statements of expenditures § KRS 11A.221 — Statements of financial transactions § KRS 11A.226 — Dispute resolution with respect to statements of expenditures and statements of financial transactions § KRS 11A.231 — Activities excepted from KRS 11A.211 and 11A.216 § KRS 11A.233 — Influencing decision on award of economic incentive package -- Disclosure statement by beneficiary § KRS 11A.236 — Prohibition against lobbying on a contingency basis -- Exception for incentive compensation plans and placement agents. (Effective April 1, 2021) § KRS 11A.241 — Commission's duties with respect to executive agency lobbying § KRS 11A.246 — Authorization for compliance investigations by Attorney General and his designees § KRS 11A.990 — Penalties -- Time limitation on prosecution for violation of KRS 11A.040 § KRS 12.010 — Definitions § KRS 12.015 — Administrative bodies to be included in department or program cabinet § KRS 12.020 — Enumeration of departments, program cabinets, and administrative bodies § KRS 12.021 — Improved government efficiency -- Reports § KRS 12.023 — Organizational units and administrative bodies attached to the Governor's office § KRS 12.028 — Governor and elected state executive officers to submit proposals for change to General Assembly -- Reorganization plans -- Legislative monitoring -- Lapsed funds § KRS 12.029 — Governor's advisory committee on reorganization § KRS 12.031 — Inclusion of osteopaths within references to physicians in executive orders § KRS 12.040 — Heads of departments -- Appointment of executive directors by Governor § KRS 12.050 — Deputy heads of departments and directors of divisions and institutions § KRS 12.060 — Department staffs § KRS 12.070 — Appointments to boards and commissions -- Minority representation -- Reimbursement for expenses when compensation not provided § KRS 12.080 — Administrative rules § KRS 12.090 — Cooperation between departments § KRS 12.100 — Determination of conflicts between agencies § KRS 12.110 — Annual and biennial reports § KRS 12.112 — Relief funds -- Annual report and analysis by administrator to the Legislative Research Commission -- Content § KRS 12.120 — Power to swear and examine witnesses § KRS 12.130 — Systematized plan of filing, bookkeeping and accounting § KRS 12.135 — Applicability -- Subpoena powers § KRS 12.145 — Use of certified or registered mail by state agencies -- Methods of delivery for correspondence or notifications § KRS 12.200 — Definition for KRS 12.210 to 12.230 § KRS 12.210 — Power of Governor or state department to employ attorneys -- Compensation -- Employment by more than one department § KRS 12.211 — Defense of civil action against state employee by Attorney General § KRS 12.212 — Attorney General may decline to defend when certain circumstances exist § KRS 12.213 — Governor to provide by regulation the methods for defense of state employees § KRS 12.215 — Expenses incurred by Attorney General to be paid out of general fund § KRS 12.220 — Authority and duties of employed attorneys -- Tax collection -- Written opinions § KRS 12.230 — Effect as to Attorney General and assistants § KRS 12.240 — Agreements with agencies of other states -- Approval -- Limit on expenditures § KRS 12.245 — Administrative bodies to issue occupational license, permit, or certificate to members of the United States military, Reserves, or National Guard, veterans, and spouses of members and veterans holding similar license, permit, or certificate from other jurisdictions § KRS 12.250 — Program cabinets § KRS 12.252 — Public Protection Cabinet -- Organizational structure -- Appointment of cabinet secretary § KRS 12.255 — Office of secretary for each program cabinet established § KRS 12.260 — Deputy secretaries in offices of secretary for public protection, for energy and environment, and for education and labor § KRS 12.265 — Composition of cabinets § KRS 12.270 — Cabinet secretaries -- Authority, powers, and duties § KRS 12.290 — Accessibility of state government services to deaf or hard -of-hearing persons § KRS 12.295 — KRS chapters governing organizational units and administrative bodies § KRS 12.330 — Repealed, 2007 § KRS 12.334 — Repealed, 2007 § KRS 12.354 — Issuance of state professional license or certification to military service member or veteran -- Qualification -- Guidelines -- Limitations § KRS 12.355 — Renewal of professional license or certification held by active duty member of Armed Forces § KRS 12.357 — Issuance of temporary or regular license or certificate to spouse of active duty member of Armed Forces § KRS 12.450 — Definition of "disability" for KRS 12.450 to 12.465 § KRS 12.455 — Legislative findings § KRS 12.460 — Persons with disabilities or members of their families to be included in membership of boards and committees affecting them -- Prohibition against discrimination § KRS 12.461 — Employment in state agency decision -making positions and participation in programs consistent with the Federal Americans with Disabilities Act -- Disability awareness program § KRS 12.465 — Board and committee positions affected § KRS 12.500 — Definitions for KRS 12.500 to 12.520 § KRS 12.505 — Legislative findings for KRS 12.500 to 12.520 § KRS 12.510 — Office for Faith -Based and Community Nonprofit Social Services established -- Mission -- Principles -- Duties § KRS 12.515 — Agency liaisons -- Duties § KRS 12.520 — Construction of KRS 12.500 to 12.520 § KRS 12.550 — Governor's Council on Wellness and Physical Activity -- Membership -- Powers and duties -- Reports § KRS 120.005 — Definitions § KRS 120.015 — Corrupt practices as grounds for contest -- Effect if successful candidate found guilty § KRS 120.017 — Administrative or clerical errors as grounds for contest -- Action brought in Circuit Court -- Recount -- Appeal -- Determination regarding automatic recount § KRS 120.055 — Procedure for contest of primary § KRS 120.065 — Evidence in primary contest -- Trial -- Judgment § KRS 120.075 — Appeal to Court of Appeals from judgment in primary contest § KRS 120.085 — Certification of result of primary contest -- Placement of name on ballots § KRS 120.095 — Recount of primary § KRS 120.155 — Contest of regular election of officers other than Governor, Lieutenant Governor, General Assembly member and certain city officers § KRS 120.157 — Automatic recount -- Determination by State Board of Elections -- Custody of materials -- Proceedings of county board of elections -- Costs § KRS 120.165 — Procedure in contest of regular election -- Trial -- Judgment § KRS 120.175 — Appeal to Court of Appeals § KRS 120.185 — Recount of election of officers referred to in KRS 120.155 -- Petition -- Recount proceeding -- Appeals -- General Assembly action regarding findings of court § KRS 120.195 — Contest of election by slate of candidates for Governor and Lieutenant Governor or by candidate for General Assembly § KRS 120.205 — Board for determining contest of election of Governor and Lieutenant Governor § KRS 120.215 — Board to determine contest of election of member of General Assembly § KRS 120.250 — Contest or recount of election on public question § KRS 120.260 — Procedure for recount of election on public question § KRS 120.270 — Judgment in contest or recount of election on public question -- Costs -- Appeal § KRS 120.280 — Contest on constitutional convention or amendment, or statewide public question § KRS 120.290 — Procedure for recount of election on constitutional convention or amendment, or statewide public question § KRS 120.300 — Appeal from judgment in contest or recount on constitutional convention or amendment, or statewide public question § KRS 120.350 — Compensation, powers and duties of witnesses and officers in election contest cases § KRS 120.360 — Prohibition of agreement by candidate not to contest election § KRS 121.005 — Legislative findings on electronic storage and retrieval of campaign finance information § KRS 121.015 — Definitions for chapter § KRS 121.025 — Corporate contributions to candidates prohibited § KRS 121.035 — Corporate contributions to aid candidates for public office prohibited -- Aid to support a constitutional amendment, public issue, or building fund account permitted § KRS 121.045 — Contributions to certain candidates or slates of candidates by individuals prohibited § KRS 121.055 — Candidates prohibited from making expenditure, loan, promise, agreement or contract as to action when elected, in consideration for vote § KRS 121.056 — Restrictions upon specified campaign contributors § KRS 121.065 — Limitation of political advertising rates -- Injunction § KRS 121.110 — Registry of Election Finance -- Membership -- Terms -- Meetings -- Compensation § KRS 121.120 — Duties and powers of registry -- Appointment of certain employees -- Electronic reporting system -- Mandatory electronic reporting of campaign finance reports § KRS 121.130 — Dissemination of information to candidates, treasurers, depositories and general public § KRS 121.135 — Advisory opinion by registry -- Effect -- Publication § KRS 121.140 — Investigation of complaint -- Administrative hearing -- Decision and final order -- Appeal from final order -- Reference for possible prosecution -- Judicial review § KRS 121.150 — Campaign contribution restrictions and expenditure limitations § KRS 121.160 — Campaign treasurers -- Duties § KRS 121.170 — Registration of committees and fundraisers -- Information required -- Permanent committee by member of General Assembly prohibited -- Official contact person § KRS 121.172 — State political party building fund account -- Permitted and prohibited expenditures -- Exclusive designation of contributions -- Information provided to potential contributors -- Separate bank account required -- Reports of contributions and expenditures § KRS 121.175 — Allowable campaign expenditures -- Administrative regulations -- Penalties § KRS 121.180 — Exemption from campaign finance reporting requirements -- Reports required of committees and treasurers -- Penalties -- Use of campaign funds -- Prohibited uses -- Disposition of unexpended campaign funds -- Electronic reporting -- "No change since last report" designation § KRS 121.190 — Identification of contributors and advertisers § KRS 121.210 — Central campaign committee -- Designation -- Duties § KRS 121.220 — Primary campaign depository -- Secondary depository -- Deposits -- Statements § KRS 121.230 — Use of portion of income tax designated to political party -- Records and reports -- Audit § KRS 121.250 — Political issues committee -- Contributions and expenditures from foreign national prohibited -- Independent expenditures -- Certification, reporting, and recordkeeping requirements § KRS 121.252 — Political issues committee treasurer and persons making independent expenditures -- Duties relating to activity of foreign national -- Restrictions -- Presumption of violation § KRS 121.254 — Prohibited activities of foreign national § KRS 121.256 — Civil action to enforce KRS 121.250 and 121.252 -- Refund of contributions -- Joint and several liability -- Penalties on lobbyists -- Damages § KRS 121.258 — Right of privacy for lawful donors to certain tax -exempt organizations -- Restrictions on investigation and disclosure -- Penalty § KRS 121.310 — Coercement of employee's vote prohibited § KRS 121.320 — Assessment of state or federal employee prohibited § KRS 121.330 — Restrictions on elected officials and their appointees in dealing with certain contributors and fundraisers § KRS 121.990 — Penalties § KRS 122.050 — Repealed, 1974 § KRS 122.070 — Repealed, 1974 § KRS 122.110 — Repealed, 1974 § KRS 122.140 — Repealed, 1974 § KRS 123.055 — Repealed, 1974 § KRS 123.080 — Repealed, 1966 § KRS 13.085 — Repealed, 1984 § KRS 13.092 — Repealed, 1984 § KRS 131.010 — Definitions for chapter § KRS 131.020 — Major organizational units of the Department of Revenue -- Functions and duties § KRS 131.030 — Functions of department -- Settlement of tax cases -- Collection of debts referred under KRS 45.237 and 45.241 § KRS 131.032 — Criminal background investigation required for department's employees with access to or use of federal tax information § KRS 131.051 — "Taxpayer representative" defined for KRS 131.041 to 131.081 § KRS 131.061 — KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue § KRS 131.081 — Rules applicable to the administration of all taxes under jurisdiction of Department of Revenue § KRS 131.083 — Division of Taxpayer Ombudsman -- Duties -- Annual reports § KRS 131.110 — Protest of assessment by Department of Revenue -- Review -- Appeal § KRS 131.130 — General powers and duties of department -- Prosecution duties § KRS 131.131 — Department to publish forms and instructions without promulgation of administrative regulation § KRS 131.132 — Annual report by department on tax law changes § KRS 131.135 — Annual report by employers on workers' compensation coverage § KRS 131.140 — Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties § KRS 131.150 — Jeopardy assessments § KRS 131.155 — Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer § KRS 131.160 — Collection on bond for taxes § KRS 131.170 — Extension of time for filing reports and returns § KRS 131.175 — Commissioner authorized to waive penalty, but not interest § KRS 131.180 — Uniform Civil Penalty Act § KRS 131.181 — Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate § KRS 131.1815 — Revocation of state license issued to person who becomes a delinquent taxpayer § KRS 131.1817 — Definitions for section -- Delinquent taxpayer subject to revocation or denial of professional or occupational license, driver's license, and motor vehicle registration -- Agencies' duties to assist department -- Notice -- Appeal -- Written tax clearance before reissuance -- Administrative regulations § KRS 131.183 — Tax interest rate § KRS 131.185 — Period for which records to be preserved § KRS 131.190 — Information acquired in tax administration not to be divulged -- Exceptions § KRS 131.191 — Prohibition against employment of prisoners in jobs with access to taxpayer information § KRS 131.192 — Duplication of records by department § KRS 131.194 — Disposition of fee charged for duplicating records § KRS 131.205 — Temporary deposits of collections by field representatives -- Transmittal to department § KRS 131.210 — Investigation of officers' accounts § KRS 131.230 — Interstate comity § KRS 131.240 — Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements § KRS 131.250 — Returns, reports, and statements to be filed electronically -- Waiver -- Applicability to microbrewery licensees § KRS 131.400 — Definitions -- Amnesty period -- Tax liabilities and taxable periods eligible § KRS 131.410 — Circumstances for waiver of criminal prosecution and civil penalties -- Exceptions -- Refunds and credits § KRS 131.420 — Requirements for amnesty -- Installment payments -- Invalidation of amnesty -- Protests. (See LRC Note below) § KRS 131.425 — Interest on taxes paid under amnesty § KRS 131.430 — Administration and publicizing of program § KRS 131.435 — Tax amnesty program -- Request for proposal -- Requirements -- Evaluation -- Tax amnesty receipt account. (See LRC Note below) § KRS 131.440 — Cost -of-collection fees -- Accrual of interest -- Applicability. (See LRC Note below) § KRS 131.445 — Civil and criminal penalties following amnesty -- Invalidation of amnesty § KRS 131.500 — Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property § KRS 131.510 — Notice and demand before levy -- Continuous effect of levy -- Prompt release of levy § KRS 131.515 — Delinquent taxes, penalties, interest, and other costs constitute lien in favor of Commonwealth -- Duration -- Notice § KRS 131.520 — Surrender of property upon which levy made -- Effect of surrender or failure to do so § KRS 131.530 — Right of redemption § KRS 131.540 — Release or return of property § KRS 131.550 — Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of tax due from transferor § KRS 131.560 — Withholding of individual income tax refund to satisfy certain liabilities -- Priority of claims § KRS 131.565 — Definition of "state agency" -- Establishment of claim by state agency pursuant to statutory provision, administrative regulation, or ordinance -- Requests to withhold individual income tax refund § KRS 131.570 — Debtor to be notified that refund is subject to setoff -- Hearing -- Transfer of refund -- Payment of excess to taxpayer § KRS 131.575 — Apportionment of refund on separate return between spouses § KRS 131.580 — Rules and regulations § KRS 131.585 — State debt offset account § KRS 131.590 — Credit to state debt offset account § KRS 131.595 — Procedure exclusive for withholding or transmitting individual income tax refund § KRS 131.600 — Definitions for KRS 131.600 to 131.630 § KRS 131.602 — Tobacco product manufacturer's options to become participating manufacturer or to contribute to qualified escrow fund on quarterly basis -- Management of escrow fund -- Penalties for failure to place required funds in escrow -- Assignment of escrow fu nds to Commonwealth -- Credit of assigned funds against judgment -- Opinion of Attorney General required prior to assignment -- Importers jointly and severally liable with non -U.S § KRS 131.606 — Legislative findings and purposes § KRS 131.608 — Annual and quarterly certifications to Attorney General by participating and nonparticipating manufacturers -- Contents -- Scope -- Records § KRS 131.610 — Directory of certified tobacco product manufacturers and brand families -- Requirements for inclusion -- Removal -- Notice § KRS 131.612 — Prohibition against affixing stamp to cigarettes of tobacco product manufacturer or brand family not in directory -- Prohibition against selling cigarettes after manufacturer or brand family removed from directory § KRS 131.614 — Appointment of agent by nonresident nonparticipating tobacco product manufacturer and each of its importers for service of process § KRS 131.616 — Submission of documentation by stamping agent § KRS 131.618 — Disclosure of records by commissioner and Attorney General -- Authority to require submission of additional information § KRS 131.620 — Proof of qualified escrow fund § KRS 131.622 — When cigarettes deemed contraband -- Seizure and destruction -- Injunction to compel compliance -- Prohibition against sale -- Penalty § KRS 131.624 — Appeal of exclusion from directory -- Authority for administrative regulations § KRS 131.626 — State entitled to recover costs of enforcement action -- Tobacco control special fund created § KRS 131.628 — Severability of provisions § KRS 131.630 — Revocation or suspension of distributor's or stamping agent's license -- Civil penalties § KRS 131.650 — List of taxpayers owing delinquent taxes or fees § KRS 131.652 — Taxes and fees subject to publication § KRS 131.654 — Notice to delinquent taxpayer before publication of name § KRS 131.656 — Method of publication of list -- Contents § KRS 131.658 — Removal of name from list of delinquent taxpayers § KRS 131.660 — Rights of taxpayer whose name is erroneously published § KRS 131.670 — Definitions for KRS 131.670 to 131.676 § KRS 131.672 — Collection of delinquent taxes or debts -- Financial institution data match system -- Requirements for implementation of system -- Lien or levy on account assets -- Notice -- Fees -- Erroneous lien or levy -- Administrative regulations § KRS 131.674 — Financial institutions to provide department with identifying information on delinquent taxpayers and debtors with account -- Fee for conducting data matches -- Confidentiality of information -- Limitation on liability § KRS 131.676 — Provision of identifying or asset information not to be disclosed to delinquent taxpayer or debtor -- Penalty -- Financial institutions not liable -- General notice to account holders § KRS 131.990 — Penalties § KRS 132.010 — Definitions for chapter § KRS 132.012 — "Abandoned urban property" defined -- Classification as real property for tax purposes § KRS 132.015 — List of real property additions and deletions to tax rolls to be maintained by property valuation administrator § KRS 132.017 — Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Tax dollars not to be used to advocate for or against public question -- Second billing § KRS 132.018 — Reduction of tax rate on personal property § KRS 132.020 — State ad valorem taxes § KRS 132.0225 — Deadline for establishing final tax rate -- Exemption -- Procedure if increased revenue is greater than four percent § KRS 132.023 — Limits for special purpose governmental entities -- Procedure for exceeding limits § KRS 132.024 — Limits for special purpose governmental entities on personal property tax rate § KRS 132.025 — Cumulative increase for 1982 -83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable § KRS 132.027 — City and urban -county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration § KRS 132.028 — Rate on business inventories levied by a city or urban-county government - - Exception § KRS 132.029 — Limits for city and urban -county government on personal property tax rate § KRS 132.0291 — Repealed, 1990 § KRS 132.030 — Financial institution deposit tax § KRS 132.040 — Financial institutions to report and pay tax -- Lien § KRS 132.096 — Exemption from state and local ad valorem tax of various classes of property § KRS 132.097 — Exemption from state ad valorem tax of personal property held for shipment out of state § KRS 132.099 — Local taxation of personal property held for shipment out of state -- Definitions § KRS 132.100 — Referendum on act classifying property for taxation -- Petition § KRS 132.110 — Certification of petition for referendum -- Publication of act § KRS 132.120 — Certification of question -- Vote on referendum -- Certification and publication of results -- Expenses § KRS 132.130 — Distilled spirits in bonded warehouses to be reported by proprietor or custodian § KRS 132.140 — Assessment of distilled spirits by department -- Maximum tax rate on distilled spirits in revenue bond -financed warehouse and in barrels located in bonded warehouse or premises -- Failure to report § KRS 132.150 — Valuation of distilled spirits certified to county clerks -- Local tax rate § KRS 132.160 — Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest § KRS 132.170 — Repealed, 1966 § KRS 132.180 — Liability for distilled spirits tax § KRS 132.190 — Property subject to taxation -- Situs § KRS 132.191 — Valid valuation methods -- Minimum applicable appraisal standards -- Property valuation of multi -unit rental housing subject to government restriction on use § KRS 132.193 — Assessment of possessory interests in tax -exempt personal property -- Lessee's liability § KRS 132.195 — Assessment of possessory interest in tax-exempt real or personal property - - Lessee's liability § KRS 132.200 — Property subject to state tax only § KRS 132.202 — Tax on municipal solid waste disposal facility's real and tangible personal property § KRS 132.205 — Repealed, 2023 § KRS 132.212 — Veteran service organization qualifying as institution of public charity -- Not subject to ad valorem taxation § KRS 132.216 — Repealed, effective January 1, 2006 § KRS 132.220 — Assessment dates -- Listing -- Owner -- Liability -- Exemptions, listing, annual review § KRS 132.225 — Repealed, 1980 § KRS 132.230 — Information to be given in listing property for taxation -- Correction of error or informality § KRS 132.260 — Rental space for parking mobile homes and recreational vehicles -- Report -- Right to inspect § KRS 132.270 — Reporting and assessment of property held in pawn or pledge -- Lien § KRS 132.275 — Public utilities in county containing city of first class or consolidated local government to give property valuation administrator information concerning customers § KRS 132.280 — County tax levy to be based on state assessment -- Exception for special taxing district § KRS 132.285 — Use by city of county assessment allowance for costs -- City's power in adopting procedures to use county assessment -- Appropriation § KRS 132.290 — Omitted property, what constitutes -- Periods within which it may be assessed retroactively -- Penalties and interest § KRS 132.310 — Listing and assessment of omitted property -- Notice -- Appeal -- Penalties § KRS 132.320 — Listing of omitted property with department -- Appeal - Collection and distribution of tax -- Deduction of fee from distribution § KRS 132.330 — Action by Department of Revenue to assess omitted property § KRS 132.340 — Order of county judge/executive assessing omitted property -- Certifying of assessment -- Penalties -- Collection § KRS 132.350 — County attorney shall assist in tax assessment proceedings in court -- Compensation § KRS 132.360 — Reopening and increase of assessment -- Notice -- Protest -- Certification § KRS 132.370 — Property valuation administrator's status as state official -- Election -- Qualification -- Terms -- Removal -- Accrued leave and compensatory time § KRS 132.375 — Designation of qualified department employee to fill vacancy § KRS 132.380 — Examination of candidates for property valuation administrator -- Certificate § KRS 132.385 — Education program by department -- Certification program for administrators and others § KRS 132.400 — Bond of property valuation administrator § KRS 132.410 — Office facilities for property valuation administrator -- Records -- Working hours § KRS 132.420 — Duties and powers of property valuation administrator § KRS 132.440 — Oath of taxpayer on listing property § KRS 132.450 — Assessment -- Special procedure and provision for assessing real property at agricultural or horticultural value -- Election by owner § KRS 132.452 — Declaring moratorium by government units § KRS 132.454 — Tax liability when real property taxed as agricultural or horticultural is converted to another use § KRS 132.460 — Property valuation administrator, or deputy, to attend hearing on appealed assessments -- Expenses § KRS 132.470 — Assessment of property of property valuation administrator and his deputies § KRS 132.480 — Monthly report of real estate conveyances by county clerk to property valuation administrator -- Compensation of clerk -- Inclusion of in -care-of address in records § KRS 132.485 — Motor vehicle registration as consent to assess -- Exceptions -- Assessment of vehicle twenty years old or older -- Ownership -- Assessment of vehicle purchased and registered in different years Exemptions -- Criteria for adjustment of value § KRS 132.4851 — Exemption for portion of motor vehicle property taxes computed on increase in value between 2021 and 2023 assessments -- Automatic refund of overpayment of taxes § KRS 132.486 — Assessment system for tangible personal property -- Administrative regulations -- Appeals -- Effect of appeal on payment of taxes § KRS 132.487 — Centralized ad valorem tax system for all motor vehicles -- General and compensating tax rates -- Access to records -- Property valuation administrator to assess motor vehicles § KRS 132.488 — Centralized ad valorem tax system for motorboats -- Access to records § KRS 132.490 — Repealed, effective January 1, 2006 § KRS 132.510 — Fiduciary's report of personal property held § KRS 132.530 — Preparation of tax rolls § KRS 132.570 — Attempts to evade taxation -- Penalty § KRS 132.580 — Repealed, 1949 § KRS 132.585 — State local finance officer to provide tax rate calculation assistance § KRS 132.590 — Compensation of administrator -- Salary schedule -- Salary adjustments -- Advancement in grade -- Biennial budget -- Allowances for deputies -- Payments by fiscal court § KRS 132.597 — Expense allowance for property valuation administrators who meet stipulated requirements -- Annual professional instruction § KRS 132.600 — Repealed, 1974 § KRS 132.601 — Administrator's use of local funds accruing to office -- Bank account -- Expenditures -- Supervision § KRS 132.605 — Purchase of assessment supplies and equipment by county -- Purchase and loan by Department of Revenue-- Maintenance § KRS 132.610 — Verification of property valuation administrator's claim for services -- Affidavit § KRS 132.620 — Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty -- Procedure -- Appeal § KRS 132.645 — Payment of compensation to property valuation administrator § KRS 132.650 — Informality or irregularity does not vitiate assessment or tax bills -- Failure of property valuation administrator to call on taxpayer or perform duties on time does not make assessment void § KRS 132.660 — Emergency assessments § KRS 132.670 — Mapping of property -- Biennial review by Department of Revenue § KRS 132.672 — Mapping project account -- Transfer of funds § KRS 132.690 — Annual revaluation of real property -- Quadrennial examination of real property -- Methods of examination -- Emergency revaluation § KRS 132.720 — Definitions for KRS 132.260 and 132.751 § KRS 132.730 — Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception § KRS 132.751 — Classification of certain mobile or manufactured homes and certain recreational vehicles as real property § KRS 132.760 — Repealed, 2023 § KRS 132.810 — Homestead exemption -- Application -- Qualification § KRS 132.815 — Monthly reports from certified electrical inspectors -- Use of information § KRS 132.820 — Assessment of unmined coal, oil, and gas reserves held separately from surface real property -- Exceptions -- Effect of appeal on payment of taxes § KRS 132.825 — Listing of property required § KRS 132.990 — Penalties § KRS 133.010 — Definitions § KRS 133.020 — County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest § KRS 133.030 — Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members § KRS 133.040 — Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation § KRS 133.045 — Inspection period for tax rolls -- Publication and posting § KRS 133.047 — Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Reasonable fee schedule for information used for commercial or business purposes -- Access to information § KRS 133.070 — Assessment where property is annexed by another civil division § KRS 133.110 — Correction of clerical errors in assessment § KRS 133.120 — Appeal procedure § KRS 133.123 — Department advice -- Responsibility for determination of fair cash value § KRS 133.125 — Summary of appeals -- Final recapitulation -- Clerk of board of assessment appeals -- Duties -- Compensation § KRS 133.130 — Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department § KRS 133.150 — Equalization of county or district assessments by Department of Revenue § KRS 133.160 — Notice of assessment raised by Department of Revenue -- To whom given -- Contents § KRS 133.170 — Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal § KRS 133.180 — Certification by department to county clerk -- Certification of tax books -- Effect § KRS 133.181 — Compensation of county clerk for correcting tax books following equalization § KRS 133.185 — Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception § KRS 133.200 — Payment of costs in action by state to increase assessment -- When refunded § KRS 133.215 — Fees of sheriff for serving process in tax assessment proceeding § KRS 133.220 — Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices § KRS 133.225 — Information pertaining to property taxes to be available on Web site accessible to the public -- Explanation of process for assessing property values -- Explanation of process for setting tax rates -- Explanation of process for property tax collection -- Information on accessing Web sites of local offices -- Web site address to be included on every notice of assessment and property tax bill sent to taxpayer § KRS 133.230 — Preparation of omitted tax bills -- Delivery to sheriff § KRS 133.240 — Compensation of county clerk for making tax bills -- Payment § KRS 133.250 — Sales -assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit § KRS 133.990 — Penalties § KRS 134.010 — Definitions for chapter § KRS 134.015 — Due dates -- Person responsible for payment -- Regular and alternative collection schedules -- Discounts § KRS 134.020 — Repealed, 2010 § KRS 134.035 — Repealed, 1950 § KRS 134.037 — Repealed, 1950 § KRS 134.119 — Sheriff is collector of taxes -- Means of payment -- Penalties -- Sale of personal property -- Compensation of sheriff § KRS 134.121 — Transferees -- Rights and obligations § KRS 134.122 — Transfer of certificates of delinquency by sheriff to clerk § KRS 134.125 — Interest on certificates of delinquency § KRS 134.126 — Duties of the clerk regarding certificates of delinquency -- Fees § KRS 134.127 — Payment of amount due on certificate of delinquency to the clerk § KRS 134.128 — Process for sale of certificate of delinquency by clerks to persons not listed in KRS 134.127(1)(a) § KRS 134.129 — Registration for sale of certificates of delinquency with Department of Revenue § KRS 134.131 — County clerk to annually provide department with list of certificates of delinquency received from sheriff -- Publication on department's Web site § KRS 134.140 — Investment of tax revenues until time of distribution -- Disposition of investment earnings § KRS 134.145 — Repealed, 1980 § KRS 134.160 — Office rooms, hours, and books of sheriff § KRS 134.190 — Collection of tax from taxpayer about to remove or conceal property -- Payment of delinquent taxes due on property by one holding royalties or payments derived therefrom § KRS 134.191 — Monthly reporting and payment of taxes collected by sheriff § KRS 134.192 — Annual settlement of tax collections by sheriff § KRS 134.193 — Annual sheriff's tax settlement audit -- Requirements § KRS 134.215 — Outgoing sheriff -- Delivery of records and unpaid tax bills to successor -- Receipt for unpaid and partially paid tax bills, contents, filing, recording -- Responsibility for collecting and accounting for accounts -- Settlement -- Notice of temporary refusal to accept payment of taxes -- Expense allowance to outgoing sheriff for preparation of receipt § KRS 134.230 — Bond to be executed by sheriff -- Liability of sheriff and sureties § KRS 134.310 — Repealed, 2010 § KRS 134.340 — Repealed, 2010 § KRS 134.420 — Lien for taxes § KRS 134.421 — Apportionment of taxes on real property when one owner does not pay taxes due § KRS 134.452 — Third-party purchaser of certificate of delinquency -- Fees -- Reasonable attorneys' litigation fees -- Collection limitations -- Notice to proper owner -- Legislative findings § KRS 134.470 — Repealed, 2010 § KRS 134.480 — Repealed, 2010 § KRS 134.490 — Actions by owner of certificate of delinquency to collect or foreclose certificate -- Notice by third -party purchaser to taxpayer -- Installment payment plans § KRS 134.500 — Repealed, 2010 § KRS 134.504 — Department to collect or contract with county attorney for collection of certificates of delinquency § KRS 134.505 — No compensation to county attorney who fails to perform duties as to tax claims § KRS 134.540 — Repealed, 2010 § KRS 134.545 — Use of funds by county attorney § KRS 134.546 — Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit § KRS 134.547 — Collection of delinquent taxes and assessment of omitted property § KRS 134.548 — Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale § KRS 134.549 — Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer § KRS 134.551 — Refund to purchaser of certificate of delinquency that is unenforceable or declared void -- Reassessment of property § KRS 134.552 — Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration § KRS 134.580 — Refund of taxes, other than ad valorem and unconstitutional taxes -- Immunity of the Commonwealth from refund suits based on combined or consolidated returns § KRS 134.590 — Refund of ad valorem taxes or taxes held unconstitutional § KRS 134.800 — County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment § KRS 134.805 — Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles § KRS 134.810 — Date on which taxes become due or delinquent § KRS 134.815 — Payment by clerk -- Report of clerk § KRS 134.820 — Final settlement § KRS 134.825 — Data processing costs for AVIS for ad valorem collections to be paid by Department of Revenue § KRS 134.830 — County clerk to collect ad valorem taxes on motorboats § KRS 134.990 — Penalties § KRS 135.010 — Attachment by sheriff to collect taxes or public dues -- Notice -- Parties § KRS 135.020 — Effect of notice of attachment -- Hearing -- Defense by taxpayer -- Judgment -- Delivery of debt to sheriff -- Release of taxpayer § KRS 135.030 — Issue of process and executions on judgments in favor of the state § KRS 135.040 — Equitable action by Department of Revenue on unsatisfied execution or uncollectible tax bill -- County attorney to assist -- Limitation -- Penalty § KRS 135.050 — Action by Department of Revenue to ascertain and collect taxes -- Injunction -- Attachment and garnishment § KRS 135.060 — Action by employees of Department of Revenue for money due state or taxing district from collecting officer or taxpayer -- Penalty § KRS 135.080 — Action by Department of Revenue against defaulting collector -- Notice -- Docketing and trial -- Judgment § KRS 135.090 — Jury trial if execution of bond or instrument denied -- Evidence admitted § KRS 135.100 — Lien of judgment -- Replevin of execution -- Officer's return -- Interference with sale § KRS 135.110 — Liability of officer for failing to levy or return execution in name of state or county § KRS 135.120 — Levy of execution on previously encumbered property -- Sale and distribution of proceeds § KRS 135.130 — Removal of property to other counties for sale -- Multiple executions § KRS 135.140 — Repealed, 1962 § KRS 135.190 — Reciprocity -- Tax suits by other states and political subdivisions § KRS 135.990 — Penalties § KRS 136.010 — Definitions for chapter, except KRS 136.500 to 136.575 § KRS 136.012 — "Production credit association" defined § KRS 136.013 — "Bank for cooperatives" defined § KRS 136.020 — Assessment of property of corporations § KRS 136.050 — Time of payment of corporation, property, and franchise taxes -- Interest - - Penalties § KRS 136.060 — Corporation organization tax § KRS 136.073 — Average net capital tax on open-end registered investment companies § KRS 136.076 — Auditing of returns -- Assessment of additional tax § KRS 136.115 — Definitions for KRS 136.120 to 136.180 § KRS 136.120 — Public service corporation property tax -- Exemptions -- Classification -- Assessment -- Certification § KRS 136.130 — Reports of all public service corporations -- Extensions § KRS 136.132 — Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately § KRS 136.140 — Reports of interstate public service corporations § KRS 136.150 — Ascertainment of facts on failure to report § KRS 136.160 — Valuation of property -- Determination § KRS 136.170 — Apportionment of property valuation § KRS 136.180 — Notice and certification of valuation -- Effect of appeal on payment of taxes -- Payment of fee by any district which has value certified by department § KRS 136.1801 — Definitions for KRS 136.1801 to 136.1806 § KRS 136.1802 — Watercraft assessment and taxation -- Allocation of tax receipts -- Value determination § KRS 136.1803 — Description of watercraft operated during previous calendar year to be filed with department § KRS 136.1804 — Notification of assessed value of watercraft -- Protest -- Tax rates -- Distribution of tax receipts -- Administrative fee § KRS 136.1805 — Base collections § KRS 136.1806 — Taxes levied under KRS 136.1801 to 136.1806 not exclusive § KRS 136.1873 — Application of section -- Taxation of vehicles of system whose route or operation is partly within this state § KRS 136.1875 — Information to be furnished by fleet owner § KRS 136.1877 — Application of section -- Appeal from notice of tentative assessment -- Effect of appeal on payment of taxes -- Collection of state taxes -- Aggregate local rate to be set annually -- Distribution § KRS 136.188 — Annual fee on trucks, tractors, and buses operating partly within and partly outside Kentucky -- Fee to replace ad valorem tax -- Determination of value and fee -- Collection and distribution -- Protest § KRS 136.190 — Boundary report of cities of the home rule class and taxing districts § KRS 136.200 — Allocation of railroad bridge assessment § KRS 136.260 — Repealed, 1966 § KRS 136.290 — Report of savings and loan, savings bank, and similar institutions -- Value determination -- Notice § KRS 136.291 — Inapplicability of KRS 136.290, 136.300, and 136.310 after January 1, 2021 -- Savings and loan associations subject to corporation income tax and limited liability entity tax after January 1, 2021 -- Short-year returns § KRS 136.300 — Rate and payment of tax -- Exemption from other taxes -- Charging against dividends § KRS 136.310 — Tax on and reports from foreign savings and loan associations, savings banks, and similar institutions § KRS 136.320 — Tax on taxable capital of domestic life insurance companies in lieu of other taxes -- State and local rates § KRS 136.330 — Tax on premium receipts life insurance company -- Exception § KRS 136.335 — Irrevocable election of method of taxation for domestic life insurance companies -- Time of filing § KRS 136.340 — Tax on amounts paid to stock insurance companies, other than life § KRS 136.350 — Tax on amounts to mutual companies, other than life and Lloyd's insurers § KRS 136.360 — Tax on amounts paid to stock insurance, to defray cost of administering fire prevention and insurance laws § KRS 136.370 — Tax on attorneys for exchange of reciprocal or interinsurance contracts -- Additional tax on premiums of stock insurers § KRS 136.372 — Declaration of estimated tax -- Payment -- Adjustments -- Penalties § KRS 136.381 — Reports and payments due notwithstanding dissolution or retirement § KRS 136.390 — Tax on insurance companies other than stock or mutual § KRS 136.392 — Premium surcharge § KRS 136.395 — Hospital, medical or dental service companies exempt from premium tax § KRS 136.410 — Tax on bail bondsmen fees § KRS 136.500 — Definitions for KRS 136.500 to 136.575 § KRS 136.505 — Franchise tax for financial institutions for taxable years prior to January 1, 2021 § KRS 136.506 — Inapplicability of KRS 136.505 after January 1, 2021 -- Financial institutions subject to corporation income tax, limited liability entity tax, and applicable local government franchise taxes after January 1, 2021 -- Short-year returns § KRS 136.510 — Rate of franchise tax -- Minimum tax § KRS 136.515 — Net capital determination -- Effect of changes in identity, form, or place of organization -- Effect of combination of financial institutions § KRS 136.520 — Conditions constituting regularly engaging in business in the Commonwealth by financial institutions § KRS 136.525 — Apportionment of net capital for financial institutions with taxable business activity within and without the Commonwealth § KRS 136.530 — Calculation of receipts factor § KRS 136.535 — Calculation of property factor § KRS 136.540 — Calculation of payroll factor § KRS 136.545 — Tax returns -- Extension of time for filing § KRS 136.550 — Examination and audit of tax returns -- Assessment of excess § KRS 136.555 — Refunds or credits for overpayment of tax § KRS 136.560 — Recordkeeping procedures and retention § KRS 136.565 — Liability of corporate officers for taxes § KRS 136.570 — Penalties -- Limitation on administrative or court proceedings by delinquent financial institutions § KRS 136.575 — Local government franchise taxes -- Filing of report of deposits -- Tax rate § KRS 136.600 — Purpose of KRS 136.600 to 136.660 and 132.825 § KRS 136.602 — Definitions for KRS 136.600 to 136.660 § KRS 136.604 — Excise tax -- Multichannel video programming services -- Rate-sourcing rule § KRS 136.605 — Sourcing of communications services -- Definitions § KRS 136.606 — Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth § KRS 136.608 — Exclusions from excise tax § KRS 136.610 — Credit for tax paid in other state § KRS 136.612 — Exception in the case of worthless accounts § KRS 136.614 — Compensation to collect and timely remit excise tax § KRS 136.616 — Imposition of tax on gross revenues -- Multichannel video programming services and communications services -- Rates -- Collection of tax from purchaser prohibited -- Exclusion for municipal utility § KRS 136.617 — Credit for tax on multichannel video programming or communications service paid in another state § KRS 136.618 — Application for certificate of registration § KRS 136.620 — Taxes due monthly -- Required monthly return -- Contents of return § KRS 136.622 — Extension of time for filing return § KRS 136.624 — Time for assessing taxes shown owing § KRS 136.626 — Offset of overpayments against tax owing § KRS 136.628 — Record retention § KRS 136.630 — Interest on overdue tax § KRS 136.632 — Refund or credit of taxes paid -- Claims § KRS 136.634 — Administration by the department § KRS 136.636 — Security for compliance § KRS 136.638 — Officer and member liability for taxes due § KRS 136.640 — Return of tax savings to customers § KRS 136.642 — Legal action not to delay collections § KRS 136.644 — Limitations of legal actions § KRS 136.648 — Gross revenues and excise tax fund and state baseline and local growth fund -- Creation and administration of funds § KRS 136.650 — Required participation in funds -- Computation of amounts -- Designated monthly hold harmless amount § KRS 136.652 — Distribution -- Administrative costs -- Monthly hold harmless amounts § KRS 136.654 — Determination of distributions -- State baseline and local growth fund § KRS 136.656 — Distributions -- County growth portion -- State baseline portion § KRS 136.658 — Local Distribution Fund Oversight Committee -- Creation and duties § KRS 136.660 — Prohibitions -- Local franchise fee or tax defined § KRS 136.980 — Penalty for delinquency in payment § KRS 136.985 — Penalty for failing to file return § KRS 136.990 — Penalties § KRS 137.115 — Permissive county license taxes § KRS 137.120 — Tax on production of crude petroleum § KRS 137.130 — Transporters of crude petroleum must report and register § KRS 137.132 — Credit for production from recovered inactive petroleum well § KRS 137.140 — Transporter to collect and pay over tax § KRS 137.150 — Notice of county tax levy -- Collection and payment § KRS 137.160 — Valuation of oil for assessment by Department of Revenue -- Notice -- Appeal § KRS 137.170 — Tentative state license tax on race meetings § KRS 137.180 — Report and payment of tentative state license tax -- Civil penalty for nonpayment § KRS 137.190 — License, admission, and pari -mutuel taxes in lieu of other taxes -- Local government not to levy pari-mutuel tax § KRS 137.260 — Repealed, 1950 § KRS 137.410 — Municipal tax on coin machines -- Definition of coin machines -- Maximum tax limit § KRS 137.990 — Penalties § KRS 138.130 — Definitions for KRS 138.130 to 138.205 § KRS 138.132 — Contraband products -- Property used in substantial connection with knowing violation of KRS 138.130 to 138.205 -- Seizure -- Sale -- Remission of forfeiture -- Appeal § KRS 138.135 — Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers § KRS 138.140 — Taxation of cigarettes, tobacco products, and vapor products -- Taxes not applicable to reference tobacco products -- Rates -- Liability for and remittance of tax -- Administrative regulations -- General Assembly's recognition of effect of increased tobacco taxes on public health -- Potential reduction of tax on modified risk tobacco product. (Effective July 1, 2021) § KRS 138.143 — Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments § KRS 138.146 — Evidence of cigarette tax payments -- When payment for units of cigarette tax evidence shall be made -- Consequence of failure to make timely payment § KRS 138.150 — Repealed, 1962 § KRS 138.155 — Payment of tax without affixing evidence to individual packs § KRS 138.160 — Repealed, 1962 § KRS 138.165 — Contraband cigarettes -- Vending machines and motor vehicles -- Seizure - - Sale -- Remission of forfeiture -- Appeal § KRS 138.183 — Officer and member liability § KRS 138.185 — Civil penalties for violation of KRS 138.130 to 138.205 § KRS 138.195 — License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of license § KRS 138.197 — Publication of licensed distributors on department's Web site § KRS 138.205 — Prohibited acts by licensees and manufacturers -- Acting without license § KRS 138.208 — Replacement tax -- Total tax for school districts, fire districts, and emergency service boards -- Annual assessment -- Reduction -- Distribution -- Administrative regulations § KRS 138.210 — Definitions for KRS 138.220 to 138.446 § KRS 138.220 — State gasoline and special fuel tax -- Supplementary highway user motor fuel tax -- Imposition -- Determination of average wholesale price -- Additional tax or credit for tax-paid inventory -- Notification of average wholesale price to be given at least 20 days before July 1 of every year § KRS 138.223 — Repealed, 1986 § KRS 138.224 — Presumption of taxability § KRS 138.226 — Department of Revenue to administer gasoline and special fuel taxes § KRS 138.227 — Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements § KRS 138.228 — Calculation of average wholesale price of gasoline § KRS 138.230 — Dealer's records § KRS 138.240 — Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements § KRS 138.250 — Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks § KRS 138.260 — Transportation companies' reports § KRS 138.270 — Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when due § KRS 138.280 — Payment of tax -- Electronic payment requirements § KRS 138.290 — Civil penalties for violation of KRS 138.240 to 138.260 § KRS 138.300 — Duty to make returns, pay tax, and keep and permit examination of records for tax purposes § KRS 138.310 — Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest § KRS 138.320 — Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocation § KRS 138.321 — Denial of license due to previous revocation § KRS 138.330 — Dealer's and transporter's financial instrument § KRS 138.340 — Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation § KRS 138.341 — Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refund § KRS 138.342 — Application for refund -- Investigation and payment -- Effect of false and fraudulent application § KRS 138.344 — Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refund § KRS 138.345 — Refund permit required -- Application for § KRS 138.346 — Bond for refund permit -- Amount § KRS 138.347 — Records of dealers and holders of refund permits § KRS 138.348 — Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premises § KRS 138.349 — Refund invoices, execution of § KRS 138.351 — Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refunds § KRS 138.353 — Assessment for amount erroneously refunded § KRS 138.354 — Revocation of permits and privileges for violations § KRS 138.355 — Proceedings for revocation of license or permit -- Appeal § KRS 138.358 — Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers § KRS 138.445 — Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims § KRS 138.446 — Refund to bus companies, taxicab companies, and senior citizen programs -- Bond -- Application -- Audit § KRS 138.447 — Election for exemption from KRS 138.330 -- Filing of financial instrument -- Certification of amount of gasoline and special fuels tax due § KRS 138.448 — Liability of officers of business organizations for gasoline and special fuels tax -- Exemptions § KRS 138.450 — Definitions for KRS 138.455 to 138.470 § KRS 138.455 — Construction of KRS 138.450 to 138.470 § KRS 138.460 — Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds § KRS 138.4602 — Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014 § KRS 138.4603 — Determination of motor vehicle retail price for sales on or after July 1, § KRS 138.4605 — Taxes on loaner or rental motor vehicles § KRS 138.462 — Definitions for KRS 138.463 and 138.4631 § KRS 138.463 — Collection of U-Drive-It tax. (Effective July 1, 2021) § KRS 138.4631 — Estimated assessment, plus penalty and interest, against holders of U - Drive-It permits and against dealers with loaner motor vehicles for failure or refusal to pay tax § KRS 138.464 — Weekly report to department -- Daily deposit in state depository § KRS 138.465 — Individual seller to deliver registration certificate with assignment form to county clerk § KRS 138.470 — Exemptions from tax. (Effective July 1, 2021) There is expressly exempted from the tax imposed by KRS 138.460: § KRS 138.472 — Definitions for section -- Taxes on motor vehicles provided for sharing or rent § KRS 138.475 — Definitions for section -- Ownership fees for electric vehicles § KRS 138.477 — Definitions for section -- Taxes on electric vehicle power -- Imposition -- Collection -- Penalties -- Administrative regulations § KRS 138.502 — Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty § KRS 138.510 — Taxes on pari -mutuel wagering on live racing and telephone account, intertrack, and interstate wagering -- Exemptions -- Uses of tax revenue -- Order of disbursements -- Two-day international horse racing event -- International harness racing event § KRS 138.511 — Definitions for KRS 138.510 to 138.550 § KRS 138.513 — Tax on advance deposit account wagering licensees § KRS 138.530 — Administration and collection of tax -- Remittances -- Reports -- Books -- Records -- Distribution of tax revenue generated under KRS 138.513 § KRS 138.540 — Civil penalties for violation of KRS 138.510 to 138.530 § KRS 138.550 — Suspension or revocation of race track license § KRS 138.552 — Definitions -- Tax on sports wagering licensees -- Reporting requirements § KRS 138.575 — Repealed, 1988 § KRS 138.580 — Repealed, 1988 § KRS 138.650 — Repealed, 1956 § KRS 138.655 — Definitions for KRS 138.660 to 138.7291 and 138.990(13) and (14) § KRS 138.660 — Motor fuels tax -- Surtax -- Weight distance tax § KRS 138.661 — Repealed, 1987 § KRS 138.665 — License for use of public highways -- Exemption § KRS 138.675 — Cancellation of license -- Precipitation of taxes -- Cancellation of bond § KRS 138.680 — Records required to be kept § KRS 138.685 — Quarterly returns to be filed -- Remittance § KRS 138.690 — Computation of tax § KRS 138.695 — Credits for payment of gasoline tax -- Records § KRS 138.705 — Audit of licensee's records -- Erroneous credits -- Refunds § KRS 138.710 — Method of payment of tax § KRS 138.715 — Civil penalties and interest § KRS 138.720 — Prohibited acts § KRS 138.725 — Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information § KRS 138.727 — Coordination between Department of Vehicle Regulation and Department of Revenue § KRS 138.729 — Appeal § KRS 138.7291 — Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes § KRS 138.730 — Rural co-ops are not exempt from excise taxes § KRS 138.755 — Repealed, 1986 § KRS 138.810 — Definitions for KRS 138.820 to 138.860 § KRS 138.820 — Imposition of tax -- Rate -- Collection -- Monthly return § KRS 138.830 — Maintenance and retention of records § KRS 138.840 — Audit by department § KRS 138.850 — Monthly payment of tax § KRS 138.860 — Regulations § KRS 138.870 — Definitions for KRS 138.870 to 138.889 § KRS 138.872 — Levy of tax on offenders engaging in a taxable activity -- Rates § KRS 138.874 — Taxable activity prohibited unless tax paid -- Purchase of tax indicia § KRS 138.876 — Administration by Department of Revenue -- Authority for administrative regulations § KRS 138.878 — No preclusion from criminal prosecution § KRS 138.880 — Notification of Department of Revenue by Commonwealth's attorney or county attorney of nonpayment of tax after conviction or plea -- Filing of notice of lien -- Release of lien § KRS 138.882 — Assessments deemed prima facie valid -- Collection § KRS 138.884 — Investigative powers of department § KRS 138.885 — Personal and individual liability of officers of corporation subject to KRS § KRS 138.886 — Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barred § KRS 138.889 — Penalties § KRS 138.990 — Penalties § KRS 138.991 — Penalties § KRS 138.992 — Penalty for unauthorized use of gasoline or special fuels § KRS 139.010 — Definitions for chapter § KRS 139.025 — Regulations providing for use of tax basis other than accrual § KRS 139.105 — Sourcing of retail sales -- Communications services, digital property, and florist wire sales § KRS 139.125 — Procurement, processing or distribution of blood or human tissue deemed service and not sale § KRS 139.185 — Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable § KRS 139.195 — Definitions for KRS 139.105, 139.200, 139.215, and 139.775 § KRS 139.200 — Imposition of sales tax § KRS 139.202 — Exclusions from additional taxable services § KRS 139.210 — Retailer's powers to collect from purchaser -- Separate display of tax -- Retailers that provide road and travel services -- Taxes collected constitute debt to Commonwealth § KRS 139.215 — Taxation of bundled transactions § KRS 139.220 — Prohibited advertising § KRS 139.230 — Elimination of fractions of a cent § KRS 139.240 — Application for retailer's or seller's permit to do business § KRS 139.250 — Seller's permit to do business -- Issuance -- Nonassignability -- Display § KRS 139.260 — Presumption that all gross receipts and tangible personal property, digital property, and services sold for delivery in this state are taxable -- Burden of proof § KRS 139.270 — Resale certificate and certificates of exemption § KRS 139.280 — Contents and form of certificate § KRS 139.290 — Property used by purchaser after giving certificate -- When retailer may deduct purchase price § KRS 139.300 — Fungible goods bought under certificate commingled with goods bought otherwise § KRS 139.310 — Imposition of excise tax on storage, use, or other consumption § KRS 139.330 — Purchaser's liability for tax imposed by KRS 139.310 § KRS 139.340 — Retailer's duty to collect tax -- Taxes deemed to be held by retailer in trust -- Registration and collection by remote retailer § KRS 139.350 — Exception in the case of bad debts § KRS 139.360 — Tax due is retailer's debt § KRS 139.365 — Exemption from collection duty for out -of-state commercial printers and mailers § KRS 139.380 — Separate display of tax and price § KRS 139.390 — Registration by retailer § KRS 139.430 — Property used by purchaser after giving certificate § KRS 139.440 — Fungible goods bought under certificate commingled with goods bought otherwise § KRS 139.450 — Presumption about property shipped, brought, or electronically transferred into state -- Duties of marketplace provider -- No class action relating to overpayment of tax. (Effective July 1, 2021) § KRS 139.470 — Exempt transactions § KRS 139.471 — Transactions excluded from additional tax § KRS 139.472 — Exemption for certain medical items § KRS 139.480 — Property exempt. (See LRC Note below) Any other provision of this chapter to the contrary notwithstanding, the terms "sale at retail," "retail sale," "use," "storage," and "consumption," as used in this chapter, shall not include the sale, use, storage, or other consumption of: § KRS 139.4802 — Restriction on notice or instruction to collect or remit sales and use tax on the sale, use, storage, or other consumption of currency or bullion currency -- Refund of tax paid -- Cause of action -- Damages -- Waiver of immunity § KRS 139.481 — Agriculture exemption license number required for exemption -- Eligibility for application -- Documentation to seller for receipt of exemption -- Administrative regulations -- Expiration and renewal of exemption number -- Searchable database of agriculture exemption numbers § KRS 139.482 — Historical sites § KRS 139.483 — Exemption of vessels and maritime supplies § KRS 139.484 — Exemption of moneys paid for lease or rental of films by commercial motion picture theaters § KRS 139.485 — Exemption of food items -- Definitions § KRS 139.486 — Sale, use, storage, or consumption of "industrial machinery" -- Definitions for section § KRS 139.495 — Application of taxes to resident nonprofit institutions and to certain limited liability companies -- Exemptions -- Refund § KRS 139.496 — Exemption of certain sales § KRS 139.497 — Exemption for sales by schools, school -sponsored clubs and organizations or affiliated groups, certain nonprofit educational youth programs, and federally chartered education -related corporation at annual national convention held in state § KRS 139.498 — Exemption for sale of admissions and fundraising event sales by nonprofit organizations § KRS 139.499 — Exemption for certain data center equipment § KRS 139.500 — Exemption from use tax of property subject to sales or gasoline tax § KRS 139.505 — Refundable credit of portion of sales tax paid on interstate business communications service § KRS 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 § KRS 139.512 — Refundable sales and use tax credit § KRS 139.515 — Sales tax refund program for qualifying signature projects § KRS 139.516 — Exemption for sale or purchase of electricity used in commercial mining of cryptocurrency § KRS 139.517 — Sales tax incentive for alternative fuel, gasification, and renewable energy facilities § KRS 139.518 — Sales or use tax refund on energy -efficiency products used at manufacturing plant § KRS 139.519 — Sales and use tax refund on building materials used for disaster recovery § KRS 139.520 — Inapplicability of other statutory exemptions § KRS 139.530 — Sales and use taxes are in addition to other taxes § KRS 139.531 — Application of taxes to horse industry § KRS 139.5313 — Application of taxes to mortuary industry § KRS 139.5325 — Sales tax incentives for qualified attraction -- Applications -- Eligibility -- Report -- Sunset § KRS 139.533 — Sales tax rebate on sales of admissions and tangible personal property at governmental facility -- Limitation beginning July 1, 2020 § KRS 139.534 — Tax refund for purchases and operation of certain communications and computer systems costing $100 million or more § KRS 139.535 — Sales and use tax incentive for approved companies on qualifying purchases for economic development projects approved under KRS 154.31 - § KRS 139.536 — Tourism attraction project credit against sales tax § KRS 139.537 — Exemption for coal-based near zero emission power plant § KRS 139.538 — Encouragement of motion picture industry -- Legislative purpose -- Definitions -- Tax credit -- Administrative regulations § KRS 139.540 — Taxes are due monthly § KRS 139.550 — Required monthly return § KRS 139.570 — Reimbursement of seller's collection costs § KRS 139.580 — Delivery of return and remittance of tax § KRS 139.590 — Returns for other than monthly periods § KRS 139.600 — Sales tax on rental receipts § KRS 139.610 — Extension of time for filing return § KRS 139.620 — Time for assessing taxes shown owing by the return § KRS 139.640 — Offset of overpayments against tax owing § KRS 139.650 — Interest on overdue tax § KRS 139.660 — Security for compliance with chapter § KRS 139.670 — Withholding amount of tax liability by purchaser of business § KRS 139.680 — Procedure in case of failure to withhold § KRS 139.700 — Collection of tax by out-of-state retailer § KRS 139.710 — Administration by department § KRS 139.720 — Records required to be kept -- For how long § KRS 139.730 — Sales and use tax reports -- Vendor list § KRS 139.735 — Restrictions on administrative regulations and policies § KRS 139.740 — Requirements in action on debt arising out of sale of tangible personal property § KRS 139.760 — Revocation or suspension of permit -- Prohibition of suit to delay or restrain collection of tax § KRS 139.770 — Refund or credit of taxes paid -- Claims § KRS 139.771 — Overcollection of sales or use taxes § KRS 139.775 — Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies § KRS 139.777 — Direct mail sourcing § KRS 139.778 — Tangible personal property purchased out of state -- Collection of tax at titling or first registration -- Exemptions -- Remittance to department § KRS 139.779 — Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund -- Exceptions § KRS 139.781 — Definitions for KRS 139.780 to 139.795 § KRS 139.783 — Purpose of KRS 139.780 to 139.795 § KRS 139.785 — Authority of department -- Representation of state § KRS 139.787 — Effect of agreement on Kentucky law § KRS 139.789 — Requirements for entering into agreement § KRS 139.791 — Cooperating sovereigns § KRS 139.793 — Applicability of agreement -- Limitation of action § KRS 139.794 — Conditions for exemption from assessment for uncollected or unpaid sales or use tax § KRS 139.795 — Certified service provider is agent of seller -- Liability -- Exemption for purchaser, seller, and certified service provider § KRS 139.980 — Civil penalties § KRS 139.990 — Criminal penalties § KRS 13A.010 — Definitions for chapter § KRS 13A.020 — Administrative Regulation Review Subcommittee -- Membership -- Terms -- Vacancies -- Meetings -- Vote required to act. (Effective January 1, 2027) § KRS 13A.030 — Duties of subcommittee § KRS 13A.040 — Administrative regulations compiler -- Duties § KRS 13A.050 — Kentucky Administrative Regulations Service -- Administrative Register of Kentucky -- Publication dates -- Certificate of compiler -- Fees § KRS 13A.060 — Exclusive publication by Legislative Research Commission -- Copies available to members of General Assembly § KRS 13A.070 — Administrative regulations promulgated by Commission -- Assistance to administrative bodies § KRS 13A.090 — Rebuttable presumption of correctness of content of administrative regulations -- Judicial notice § KRS 13A.100 — Matters which shall be prescribed by administrative regulation § KRS 13A.105 — Promulgation of administrative regulations -- Criteria -- Certification by administrative body and Governor § KRS 13A.110 — Prescription of forms and tables § KRS 13A.120 — Promulgation of administrative regulations -- Prohibitions concerning promulgations § KRS 13A.125 — Restrictions on filing subsequent proposed administrative regulation with same number and title § KRS 13A.130 — Matters prohibited as subject of internal policy, memorandum, or other form of action § KRS 13A.140 — Repealed, 2016 § KRS 13A.150 — Specified time for filing § KRS 13A.170 — Methods of promulgating administrative regulations § KRS 13A.180 — Ordinary administrative regulation defined § KRS 13A.190 — Emergency administrative regulations § KRS 13A.200 — Administrative regulation in contemplation of a statute -- Procedure § KRS 13A.210 — Tiering of administrative regulations § KRS 13A.215 — Use of administrative regulation management application – Paper-based filing requirements -- Notification to the regulations compiler § KRS 13A.220 — Compliance with KRS 13A.222 and 13A.224 required -- Filing with compiler -- Format § KRS 13A.221 — Division of subject matter of administrative regulation § KRS 13A.222 — Drafting rules § KRS 13A.224 — General requirements for incorporation by reference § KRS 13A.2245 — Incorporation of code or uniform standard by reference § KRS 13A.2251 — Information required in administrative regulation when incorporating material by reference § KRS 13A.2255 — Amendment of material previously incorporated by reference § KRS 13A.2261 — Federal statutes and regulations not to be incorporated by reference § KRS 13A.230 — Other material to be filed with and e-mailed to compiler § KRS 13A.240 — Regulatory impact analysis § KRS 13A.245 — Agencies to prepare a federal mandate analysis comparing proposed state regulatory standards to federal standards -- Relationship between state administrative regulation and federal law or regulation governing a subject matter § KRS 13A.247 — Interpretation of law by administrative body not entitled to deference from reviewing court § KRS 13A.250 — Consideration of costs to local and state government and to regulated entities -- Fiscal note § KRS 13A.255 — Notice of ordinary administrative regulation proposing to establish or increase fees § KRS 13A.270 — Public hearing and comments -- Notice -- Communication by email regarding administrative regulations -- When notification of regulations compiler required -- Effect of failure to timely notify regulations compiler § KRS 13A.280 — Statement of consideration -- Amendment -- Format -- Information required -- Publication § KRS 13A.290 — Review by Administrative Regulation Review Subcommittee -- Review by legislative committee § KRS 13A.300 — Request by promulgating administrative body to defer consideration of administrative regulation -- Consideration of deferred administrative regulation -- Informational review of deferred administrative regulation -- Limitation on number of deferr als -- Failure of representative of administrative body to appear before legislative committee § KRS 13A.310 — Repeal or permissive withdrawal of administrative regulation § KRS 13A.3102 — Expiration of administrative regulations § KRS 13A.3104 — Certification process for avoiding expiration of administrative regulations -- When regulations expire § KRS 13A.312 — Actions required when authority over a subject matter is transferred to another administrative body or name of administrative body is changed -- Return of administrative regulations to previous form if General Assembly does not confirm or codify executive order § KRS 13A.315 — Expiration and withdrawal of administrative regulation prior to review by legislative committee -- Effect of noncompliance with chapter -- Withdrawal of deficient administrative regulation upon Governor's notification § KRS 13A.320 — Amendment of administrative regulation during meeting of legislative committee or public meeting -- Format § KRS 13A.330 — Notification of finding of deficiency -- Governor's determination after finding of deficiency § KRS 13A.331 — Adoption and effective date of ordinary administrative regulation that has been referred to a legislative committee § KRS 13A.335 — Reasons administrative regulation found deficient shall not be considered deficient -- Notice § KRS 13A.336 — Annual report on administrative regulations found deficient -- Contents § KRS 13A.337 — Legislative finding -- Certain administrative regulations void -- Prohibition against promulgating substantially similar regulations -- Judicial review § KRS 13A.338 — Legislative finding -- Certain administrative regulations void -- Prohibition against promulgating substantially similar regulations within specified time § KRS 13A.339 — Unenforceability of certain administrative regulations that became effective notwithstanding finding of deficiency § KRS 13A.340 — Repealed, 1990 § KRS 13A.341 — Unenforceability of 702 KAR 1:195E, Face Coverings in School Facilities, after September 9, 2021 § KRS 13A.342 — Unenforceability of 902 KAR 2:211E, Covering the Face in Response to Declared National or State Public Health Emergency, as of September 9, 2021 § KRS 13A.343 — Unenforceability of 902 KAR 2:212E, Covering the Face in Response to Declared National or State Public Health Emergency, as of September 9, 2021 § KRS 13A.344 — Unenforceability of 902 KAR 2:213E, Childcare Standards for Covering the Face in Response to Declared National or State Public Health Emergency, as of September 9, 2021 § KRS 13A.3441 — Unenforceability of proposed amendment to 803 KAR 25:190, relating to utilization review and medical bill audits, as of April 14, 2022 § KRS 13A.3442 — Unenforceability of 702 KAR 1:192E, District Employee Quarantine Leave, as of April 14, 2022 § KRS 13A.3443 — Unenforceability of 803 KAR 1:006, Employer -Employee Relationship, as of March 29, 2023 § KRS 13A.3444 — Unenforceability of proposed emergency and ordinary amendments of 907 KAR 1:026, 907 KAR 1:038, and 907 KAR 1:632 as of March 29, 2023 § KRS 13A.3445 — Unenforceability of proposed amendment to 201 KAR 2:380, Board Authorized Protocols, as of March 29, 2023 § KRS 13A.3446 — Unenforceability of 201 KAR 23:170, Telehealth and Social Work Practice, as of April 12, 2024 § KRS 13A.3447 — Unenforceability of 907 KAR 1:038E, 907 KAR 1:126E, and 907 KAR 1:632E, as of April 12, 2024 § KRS 13A.3448 — Unenforceability of 907 KAR 1:044 and 907 KAR 15:005 as of March 27, § KRS 13A.3449 — Unenforceability of 405 KAR 10:001, 405 KAR 10:015, and 808 KAR 3:050 as of March 27, 2025 § KRS 13A.347 — Repealed, 1994 § KRS 13A.350 — Application of chapter § KRS 13B.010 — Definitions for chapter § KRS 13B.020 — Application of chapter -- Exemptions § KRS 13B.030 — Powers of agency head -- Hearing officers § KRS 13B.040 — Qualifications of hearing officer § KRS 13B.050 — Notice of administrative hearing § KRS 13B.060 — Petition for intervention § KRS 13B.070 — Prehearing conference -- Mediation and informal settlement procedures § KRS 13B.080 — Conduct of hearing § KRS 13B.090 — Findings of fact -- Evidence -- Recording of hearing -- Burdens of proof § KRS 13B.100 — Prohibited communications § KRS 13B.110 — Recommended order § KRS 13B.120 — Final order § KRS 13B.125 — Emergency action -- Hearing -- Appeal § KRS 13B.130 — Official record of hearing § KRS 13B.140 — Judicial review of final order § KRS 13B.150 — Conduct of judicial review § KRS 13B.160 — Judicial appeal § KRS 13B.170 — Administrative regulations § KRS 14.020 — Assistant secretary of state § KRS 14.025 — Offices within Department of State -- Duties § KRS 14.030 — Commonwealth seal, custody of -- Seal of Secretary of State § KRS 14.040 — Official acts, how attested § KRS 14.050 — Custody of public records § KRS 14.060 — Duty when judge removed from office § KRS 14.070 — Unfinished business of General Assembly § KRS 14.080 — Interest paid on state bonds § KRS 14.090 — Fees § KRS 14.100 — Record of fees collected -- Reports § KRS 14.105 — Acceptance of electronic signatures § KRS 14.120 — Clerical services § KRS 14.140 — Trust fund to establish, operate, and maintain procedures required by KRS Chapter 275 and KRS 362.555 to 362.605 -- Expiration of section on July 15, § KRS 14.250 — One-stop business portal -- Advisory committee -- Assessment, recommendations, and duties § KRS 14.255 — Creation of unique Commonwealth business identification number -- Cooperation among state agencies in support of establishment of one-stop electronic business portal -- Timeline § KRS 14.260 — Safe at Home Program fund § KRS 14.300 — Definitions for KRS 14.300 to 14.318 § KRS 14.302 — Safe at Home Program -- Designated addresses -- Program open to victims of specified offenses -- Criminal history background check and fingerprinting of Secretary of State employees administering program § KRS 14.304 — Individuals who may apply for designated mailing address -- Application -- Certification -- Renewal -- Addresses exempt from disclosure -- Notification of enrollment in program -- Verification card -- Similar programs outside the Commonwealth -- Administrative regulations § KRS 14.306 — Grounds for cancellation of a program participant's certification -- Notice of cancellation -- Appeal -- Voluntary withdrawal from program -- Procedure to ensure that request for withdrawal is legitimate -- Administrative regulations § KRS 14.308 — Confidentiality of program participant's records -- Exceptions authorizing disclosure § KRS 14.310 — Secretary of State to establish list of state, local, and nonprofit agencies providing counsel and shelter to program participants -- Assistance not to be deemed legal advice -- Training program for application assistants -- Role of application assistants § KRS 14.312 — Program participants to vote by mail -in absentee ballot -- Modification of county clerk's system to safeguard confidentiality of participant's voting records -- No waiver or modification of legal qualifications to vote § KRS 14.314 — Prior custody or visitation orders not affected by program or by this chapter § KRS 14.316 — Limitation of liability for negligent disclosure of program participant's actual address § KRS 14.318 — Administrative regulations to be promulgated by State Board of Elections and Secretary of State to implement KRS 14.300 to 14.318 § KRS 140.010 — Levy of inheritance tax -- Property affected -- When tax attaches § KRS 140.015 — Exemption of benefits from federal government arising out of military service § KRS 140.020 — Taxation of transfers made in contemplation of death -- Revocable trusts -- Presumption of contemplation -- When presumption does not apply § KRS 140.030 — Taxation of contracts in contemplation of death -- Proceeds of life insurance policies -- Exemptions § KRS 140.040 — Taxation of transfers by power of appointment -- When transfer deemed to take place -- Date as of which value of property determined -- Remainder interests -- Rates and exemptions § KRS 140.050 — Taxation of surviving owner of a joint interest § KRS 140.060 — Exemption of transfers to educational, religious and charitable institutions, and to cities and public institutions § KRS 140.063 — Exemption of annuities or other payments under employees' trusts -- Retirement annuities -- Individual retirement bonds, accounts, and annuities § KRS 140.070 — Inheritance tax rates § KRS 140.080 — Exemptions of inheritable interests § KRS 140.090 — Deductions allowed from distributive shares § KRS 140.095 — Credit in case same property passes again within five years § KRS 140.100 — Valuation of future and contingent estates -- Taxation of life estates -- Valuation of surviving spouse's interest in trust or life estate § KRS 140.110 — Taxation of contingent and defeasible estates § KRS 140.120 — Taxation of gifts to fiduciaries § KRS 140.130 — Levy of estate tax -- Computation -- Payment -- Administration § KRS 140.140 — Payment of estate tax under protest -- Action to recover -- Refund § KRS 140.160 — Supervision of collection of taxes by Department of Revenue -- Limitation on actions to collect taxes § KRS 140.165 — Audits, appraisals and examinations -- Finality of return and payment § KRS 140.170 — Appraisal of estates -- Appointment, duties and compensation of appraisers -- Records § KRS 140.180 — Reports by personal representatives and trustees § KRS 140.190 — Computation of and liability for taxes § KRS 140.210 — Payment of taxes -- Discount -- Interest -- Bond for payment § KRS 140.220 — Collection of taxes by personal representative or trustee -- Sale of property for tax -- Recovery of taxes from trust or life estate property § KRS 140.222 — Deferred payment of inheritance tax -- Interest -- Time and method of election to defer -- Liability for deferred payments § KRS 140.224 — Bond to secure installment payment of inheritance tax § KRS 140.230 — Deduction of taxes from interest less than fee -- From legacy charged on real property § KRS 140.270 — Appraisal and taxation of estate of nonresident -- Notification of state of domicile -- Reciprocity § KRS 140.275 — Exclusion of intangible personal property held in trust, under reciprocal agreements with other states § KRS 140.280 — Suits here by other states to collect taxes due -- Reciprocity § KRS 140.285 — Agreement with taxing authorities of other states § KRS 140.290 — Refund of tax when debts are proved after deduction of tax § KRS 140.300 — Definitions for KRS 140.310 to 140.360 § KRS 140.310 — Assessment of agricultural or horticultural land for inheritance tax purposes § KRS 140.320 — Taxation of land converted from agricultural use § KRS 140.330 — Land presumed assessed at agricultural value -- Procedure when not so assessed § KRS 140.340 — Reporting of qualified real estate at agricultural or horticultural value § KRS 140.350 — Issuance of tax waivers -- Liens -- Procedure § KRS 140.990 — Penalties § KRS 140.991 — Civil penalties for violation of chapter § KRS 141.010 — Definitions for chapter for taxable years beginning on or after January 1, § KRS 141.0101 — Depreciation methods and transitional rules § KRS 141.011 — Casualty losses -- Net operating losses § KRS 141.014 — Disposition of receipts under chapter § KRS 141.016 — Reporting federal adjusted gross income attributed to husband and wife -- Allocation of income and business deductions between husband and wife § KRS 141.017 — 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 § 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 141.019 — Calculation of adjusted gross income and net income for taxpayers other than corporations § KRS 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 § KRS 141.0201 — Artistic charitable contributions deduction for individuals § KRS 141.0205 — 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 141.023 — Optional tax tables § KRS 141.030 — Levy of income tax on estates, trusts and fiduciaries -- Liability of fiduciaries § KRS 141.039 — Calculation of gross income and net income for corporations § KRS 141.040 — Corporation income tax -- Exemptions -- Rate § KRS 141.0401 — Limited liability entity tax -- Exemptions -- Rate …and 19,480 more sections (see the sitemap or search in the app).
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