Esheria Regulatory Atlas

Tax law in United States — Kentucky

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

2,626 matching statutes

• United States — Kentucky

  KRS § 132.180 Liability for distilled spirits tax.

  1 provisions

  People holding distilled spirits in a bonded warehouse or premises when the tax is assessed can be liable for the taxes, interest, and penalties. A person who pays those amounts gets a lien on the distilled spirits.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 68.195 Construction of KRS 68.180 to 68.195.

  1 provisions

  This section says KRS 68.180 to 68.195 must not be read to repeal, amend, or affect certain other tax laws, and must not be used to require some companies to pay a county license tax.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 184.290 Effect of sale of land on other liens.

  1 provisions

  A land sale for unpaid taxes does not wipe out other special tax liens on the property unless those claims were asserted in the sale action.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 281.485 Repealed, 1950.

  1 provisions

  This section was repealed in 1950; its former catchline said trucks hauling only used household goods were exempt from weight tax but subject to trip tax.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 142.211 Repealed, 1994.

  1 provisions

  This section was repealed in 1994.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 281.812 Repealed, 1966.

  1 provisions

  This section was repealed in 1966; the former catchline was “Seat tax on airport limousines.”

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 175A.150 Repealed, 1984.

  1 provisions

  This section was repealed. Its catchline said turnpike properties and bonds are tax-exempt.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 138.878 No preclusion from criminal prosecution.

  1 provisions

  This section says paying the tax does not protect an offender from criminal prosecution under Kentucky law.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 341.127 Reports by cabinet.

  1 provisions

  The cabinet must send specified reports to the Governor and the Interim Joint Committee on Economic Development and Workforce Investment on set dates through 2025, and this section expires on January 31, 2026.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 94.310 Repealed, 1950.

  1 provisions

  Section 94.310 was repealed in 1950; the catchline mentions tax payment for improvements and county property assessment.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 132.225 Repealed, 1980.

  1 provisions

  This section was repealed in 1980.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 66.420 Repealed, 1980.

  1 provisions

  This section was repealed in 1980.

  Act or statute Open & Chat