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 § 140.220 Collection of taxes by personal representative or trustee -- Sale of property for tax -- Recovery of taxes from trust or life estate property.

  1 provisions

  A personal representative or trustee must collect estate taxes before delivering taxed property, and may sell property if the tax is not paid when demanded and the court authorizes notice.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 132.043 Repealed, 2006.

  1 provisions

  This section was repealed effective January 1, 2006.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 160.595 Repealed, 1984.

  1 provisions

  This section was repealed in 1984.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 134.470 Repealed, 2010.

  1 provisions

  This section was repealed in 2010.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 65.676 Emergency services tax supplemental to existing tax of fire, ambulance, and emergency squad districts -- Aggregate tax limits.

  1 provisions

  An emergency services board may keep existing ad valorem tax levies in place and may add its permitted funding mechanisms, but the combined taxes cannot exceed the limits in KRS 65.670.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 91A.070 Collection of city ad valorem taxes by sheriff -- Alternative collection procedures to be established by ordinance -- Penalties -- Amnesty program.

  1 provisions

  Cities may choose by ordinance to have the sheriff collect city ad valorem taxes; if they do not, they must set their own collection procedures.

  Ordinance Open & Chat

• United States — Kentucky

  KRS § 92.560 Repealed, 2015.

  1 provisions

  This section was repealed in 2015.

  Act or statute Open & Chat

• United States — Kentucky

  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.

  1 provisions

  The department must publish property-tax information on a public website and put that website address on every notice of assessment and property tax bill sent to the taxpayer.

  Notice Open & Chat

• United States — Kentucky

  KRS § 457.390 Taxes.

  1 provisions

  A power of attorney with general tax authority lets the agent handle many tax matters unless the document says otherwise.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 136.606 Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth.

  1 provisions

  Providers must collect the tax from purchasers, give a receipt, and show the tax separately on the receipt.

  Act or statute Open & Chat

• United States — Kentucky

  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.

  1 provisions

  From January 1, 2021, financial institutions stop owing the state bank franchise tax and instead are subject to corporation income tax, limited liability entity tax, and applicable local government franchise taxes.

  Act or statute Open & Chat

• United States — Kentucky

  KRS § 91.420 Tax bills, how made out and listed for collection -- Evidence of validity of tax.

  1 provisions

  Tax bills are prepared in December or when rates are fixed, listed with the tax receiver for collection, and can serve as prima facie proof of a valid tax bill.

  Act or statute Open & Chat