67.764 Construction of exceptions for disaster response businesses and employees.
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(1)The exceptions contained in KRS 68.180(3)(g), 68.197(5)(d), 91.200(3)(h), and
92.300(2)(a)4. and (b)3. shall not be interpreted, construed, or otherwise relied upon
in any way to establish a minimum nexus or other minimum contact requirements
for the purposes of determining the liability for either a tax or fee placed upon a
business or employee by a taxing jurisdiction, except as related to disaster response
businesses and disaster response employees for work performed within the taxing
jurisdiction during a disaster response period.
(2)As used in this section, the terms "disaster response business," "disaster response
employee," and "disaster response period" shall have the same meaning as in KRS
141.010.