Kentucky

141.011 Casualty losses -- Net operating losses.

141.012 Repealed, 2006.

141.013 Repealed, 1974.

141.014 Disposition of receipts under chapter.

141.015 Repealed, 1954.

141.022 Repealed, 1962.

141.023 Optional tax tables.

141.025 Repealed, 1976.

141.039 Calculation of gross income and net income for corporations.

141.040 Corporation income tax -- Exemptions -- Rate.

141.042 Repealed, 2019.

141.046 Repealed, 1970.

141.055 Repealed, 1954.

141.060 Repealed, 1956.

141.062 Premiums paid for health insurance to be treated as income tax credit.

141.065 Credit allowed for hiring person classified as unemployed.

141.067 Household and dependent care service credit.

141.068 Definitions -- Determination of tax credits under KRS 154.20-258.

141.069 Credit allowed for tuition at eligible educational institution.

141.070 Credits allowed individuals for tax paid to other states.

141.071 Definition -- Right to designate portion of tax to political party.

141.073 Rules and regulations.

141.075 Repealed, 1954.

141.080 Repealed, 1954.

141.081 Optional standard deduction for individuals -- Exception.

141.082 Repealed, 1976.

141.083 Repealed, 1954.

141.084 Repealed, 1954.

141.085 Repealed, 1954.

141.090 Repealed, 1954.

141.095 Repealed, 1954.

141.096 Repealed, 1954.

141.100 Repealed, 1954.

141.0101 Depreciation methods and transitional rules.

141.0105 Repealed, effective January 1, 2006.

141.110 Repealed, 1954.

141.124 Repealed, 1966.

141.125 Repealed, 1954.

141.130 Liability for tax on discontinuation of business.

141.140 Accounting period for computation of income.

141.150 Reports of income payments to others.

141.170 Extension of time for filing returns.

141.175 Extension for members of Armed Forces serving in combat zones.

141.180 Individuals required to make return -- Verification.

141.190 Returns of fiduciaries.

141.0201 Artistic charitable contributions deduction for individuals.

141.0202 Repealed, 2018.

141.205 Disallowance of certain deductions for affiliated entities or related parties.

141.0205 Priority of application and use of tax credits.

141.208 Treatment of limited liability companies.

141.210 Auditing of returns -- Assessment of additional tax.

141.211 Audits performed and additional tax assessed at the partnership level.

141.215 Deferred filing of returns and payment of taxes.

141.220 Payment of tax -- When due.

141.225 Repealed, 1950.

141.230 Repealed, 1954.

141.240 Repealed, 1954.

141.250 Repealed, 1952.

141.260 Repealed, 1952.

141.270 Repealed, 1952.

141.300 Repealed, 2019.

141.305 Estimated income tax payments -- Administrative regulations.

141.310 Withholding of tax from wages paid by employer.

141.320 Remuneration paid by an employer deemed wages.

141.325 Withholding exemptions -- Certificates.

141.335 Annual withholding statement to be furnished employee.

141.345 Refund or credit in case of overpayment.

141.347 Computation of income tax credit.

141.360 Repealed, 1970.

141.370 Tables for determining tax to be withheld.

141.375 Repealed, 2005.

141.380 Repealed, 2005.

141.384 Nonrefundable tax credit for small businesses.

141.385 Nonrefundable tax credit for railroad improvement.

141.388 Repealed, 2018.

141.390 Tax credit for recycling or composting equipment -- Report.

141.391 Nonrefundable tax credit for expansion of broadband services.

141.392 Repealed, 2018.

141.395 Tax credit for construction of research facilities.

141.398 Development area tax credit -- Annual report.

141.0401 Limited liability entity tax -- Exemptions -- Rate.

141.401 Repealed, 2023.

141.0405 Repealed, 2018.

141.0406 Repealed, 2018.

141.410 Definitions for KRS 141.410 to 141.414.

141.412 Tax credit for qualified farming operation.

141.414 Computation of tax and credit.

141.415 Computation of income tax and credit for approved company.

141.418 Nonrefundable credit for voluntary environmental remediation.

141.420 Repealed, 2018.

141.422 Definitions for KRS 141.422 to 141.425.

141.424 Biodiesel credit distribution for pass-through entities.

141.425 Authorization for administrative regulations to administer biodiesel credit.

141.430 Repealed, 2018.

141.432 Definitions for KRS 141.432 to 141.434.

141.433 Application for New Markets Development Program tax credit.

141.434 New Markets Development Program tax credit.

141.435 Definitions for KRS 141.435 to 141.437.

141.438 Endow Kentucky tax credit.

141.440 Designation of income tax refund to child victims' trust fund.

141.441 Designation of income tax refund to local history trust fund.

141.442 Repealed, 2005.

141.443 Designation of income tax refund to Special Olympics Kentucky.

141.444 Designation of income tax refund to veterans' program trust fund.

141.445 Designation of income tax refund to pediatric cancer research trust fund.

141.447 Designation of income tax refund to rape crisis center trust fund.

141.448 Designation of income tax refund to farms to food banks trust fund.

141.449 Designation of income tax refund to Kentucky CASA network fund.

141.450 Public policy.

141.460 Space on form for designation.

141.465 Apportionment of funds -- Funds to be placed in interest-bearing account.

141.470 Use of funds apportioned to the nature preserves fund.

141.475 Rules and regulations.

141.480 Designation provisions void, when.

141.500 Education Opportunity Account Program.

141.524 Report by department on Education Opportunity Account Program.

141.526 Standing for parents of eligible students.

141.528 Short title for KRS 141.500 to 141.528.

141.990 Penalties.

141.3841 Selling farmer tax credit -- Report.

141.4231 Renewable chemical production tax credit.

141.4242 Nonrefundable credit for producers of ethanol.

141.4244 Nonrefundable credit for producers of cellulosic ethanol.

141.4246 Ethanol or cellulosic ethanol credit distribution for pass-through entities.

141.4425 Designation of income tax refund to Kentucky YMCA Youth Association.