141.387 No carry forward permitted for tax credits provided by KRS 141.385 and
60 words·~1 min read·
/ky/141-387A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
141.386 -- Claims for credits.
(1)The tax credits established by KRS 141.385 and 141.386 shall not be carried
forward to a return for any other period.
(2)If an expenditure by a taxpayer qualifies for credits under more than one
(1)of the
provisions of KRS 141.385 and 141.386, the taxpayer may claim credit under one
(1)section only.