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legal-2026.07.26-907

  1. Provision text match · United States — Kentucky · en

    KRS § 132.180 Liability for distilled spirits tax.

    unknown Act or statute Section 132.180 — KRS § 132.180 Liability for distilled spirits tax.

    KRS § 132.180 Liability for distilled spirits tax.

    132.180 Liability for distilled spirits tax. (1) Any person having custody of distilled spirits in a bonded warehouse or premises on the day as of which the assessment is made shall be liable for all taxes due thereon, together with all interest and penalties that may accrue. Any owner, proprietor, or custodian of such distilled spirits who pays the taxes, i

    Topics: tax

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  2. Provision text match · United States — Kentucky · en

    KRS § 68.195 Construction of KRS 68.180 to 68.195.

    unknown Act or statute Section 68.195 — KRS § 68.195 Construction of KRS 68.180 to 68.195.

    KRS § 68.195 Construction of KRS 68.180 to 68.195.

    43.060. (2) KRS 68.180 to 68.195 shall not in any wise repeal, amend, affect or apply to any existing statute exempting property from local taxation or fixing a special rate on proper classification or imposing a state tax which is declared to be in lieu of all local taxation, nor shall it be construed to authorize a county to require any company that pays b

    Topics: local taxation, tax

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  3. Provision text match · United States — Kentucky · en

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

    unknown Act or statute Section 184.290 — KRS § 184.290 Effect of sale of land on other liens.

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

    184.290 Effect of sale of land on other liens. The sale of any parcel of land for the nonpayment of any special tax or assessment thereon or for any general tax shall not thereby release said parcel of ground from any other special tax or assessment existing thereon unless the same be asserted in the action in which such parcels are sold. History: Created 19

    Topics: property liens, tax

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  4. Provision text match · United States — Kentucky · en

    KRS § 281.485 Repealed, 1950.

    unknown Act or statute Section 281.485 — KRS § 281.485 Repealed, 1950.

    KRS § 281.485 Repealed, 1950.

    281.485 Repealed, 1950. Catchline at repeal: Trucks hauling only used household goods exempt from weight tax, but subject to trip tax. History: Repealed 1950 Ky. Acts ch. 63, sec. 57, effective June 15, 1950. -- Created 1948 Ky. Acts ch. 57, sec. 2, effective June 17, 1948.

    Topics: tax, transport

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  5. Provision text match · United States — Kentucky · en

    KRS § 142.211 Repealed, 1994.

    unknown Act or statute Section 142.211 — KRS § 142.211 Repealed, 1994.

    KRS § 142.211 Repealed, 1994.

    142.211 Repealed, 1994. Catchline at repeal: Tax on pharmacies providing prescription drugs and prescribed durable medical equipment -- Transfers of tax to named entities -- Tax on contractors for provision of outpatient prescription drugs. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts

    Topics: repeal, tax

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  6. Provision text match · United States — Kentucky · en

    KRS § 281.812 Repealed, 1966.

    unknown Act or statute Section 281.812 — KRS § 281.812 Repealed, 1966.

    KRS § 281.812 Repealed, 1966.

    281.812 Repealed, 1966. Catchline at repeal: Seat tax on airport limousines. History: Repealed 1966 Ky. Acts ch. 139, sec. 33. -- Created 1954 Ky. Acts ch. 63, sec. 3.

    Topics: tax

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  7. Provision text match · United States — Kentucky · en

    KRS § 175A.150 Repealed, 1984.

    unknown Act or statute Section 175A.150 — KRS § 175A.150 Repealed, 1984.

    KRS § 175A.150 Repealed, 1984.

    175A.150 Repealed, 1984. Catchline at repeal: Turnpike properties and bonds are tax-exempt. History: Repealed 1984 Ky. Acts ch. 4, sec. 3, effective July 15, 1986. -- Created 1972 Ky. Acts ch. 145, sec. 15, effective June 16, 1972.

    Topics: public finance, tax

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  8. Provision text match · United States — Kentucky · en

    KRS § 138.878 No preclusion from criminal prosecution.

    unknown Act or statute Section 138.878 — KRS § 138.878 No preclusion from criminal prosecution.

    KRS § 138.878 No preclusion from criminal prosecution.

    138.878 No preclusion from criminal prosecution. Nothing in KRS 138.870 to 138.889, including payment of the tax, shall in any manner provide immunity for an offender from criminal prosecution pursuant to Kentucky law. Effective: June 21, 2001 History: Amended 2001 Ky. Acts ch. 155, sec. 4, effective June 21, 2001. -- Created 1994 Ky. Acts ch. 315, sec. 5, e

    Topics: criminal prosecution, immunity, tax

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  9. Provision text match · United States — Kentucky · en

    KRS § 341.127 Reports by cabinet.

    unknown Act or statute Section 341.127 — KRS § 341.127 Reports by cabinet.

    KRS § 341.127 Reports by cabinet.

    to the Governor and the Interim Joint Committee on Economic Development and Workforce Investment a review of the amount of wages subject to tax. The review shall include: (a) An analysis of the equitable treatment of employers based on the amount of wages subject to tax; (b) A comparison of the percentage of wages subject to tax for small, medium, and large

    Topics: employer contributions, reporting, tax, trust fund

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  10. Provision text match · United States — Kentucky · en

    KRS § 94.310 Repealed, 1950.

    unknown Act or statute Section 94.310 — KRS § 94.310 Repealed, 1950.

    KRS § 94.310 Repealed, 1950.

    94.310 Repealed, 1950. Catchline at repeal: Tax for cost may be paid when improvement completed, or on ten- year bond plan; assessment of county property. History: Repealed 1950 Ky. Acts ch. 165, sec. 34. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2741e-13, 2741e-19, 2741e- 21.

    Topics: county property assessment, tax

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  11. Provision text match · United States — Kentucky · en

    KRS § 132.225 Repealed, 1980.

    unknown Act or statute Section 132.225 — KRS § 132.225 Repealed, 1980.

    KRS § 132.225 Repealed, 1980.

    132.225 Repealed, 1980. Catchline at repeal: Assessment dates for ad valorem tax on motor vehicles and trailers -- Valuation -- Certification -- Notification of registered owner -- Tax payable to county clerk on or before registration renewal date. History: Repealed 1980 Ky. Acts ch. 240, sec. 7, effective July 15, 1980. -- Created 1978 Ky. Acts ch. 371, sec

    Topics: motor vehicles, tax

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  12. Provision text match · United States — Kentucky · en

    KRS § 66.420 Repealed, 1980.

    unknown Act or statute Section 66.420 — KRS § 66.420 Repealed, 1980.

    KRS § 66.420 Repealed, 1980.

    66.420 Repealed, 1980. Catchline at repeal: Levy of tax for fund. History: Repealed 1980 Ky. Acts ch. 239, sec. 4, effective July 15, 1980. -- Created 1944 Ky. Acts ch. 142, sec. 2.

    Topics: tax

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  13. Provision text match · United States — Kentucky · en

    KRS § 99.755 Repealed, 1986.

    unknown Act or statute Section 99.755 — KRS § 99.755 Repealed, 1986.

    KRS § 99.755 Repealed, 1986.

    99.755 Repealed, 1986. Catchline at repeal: Imposition of ad valorem tax in development area. History: Repealed 1986 Ky. Acts ch. 13, sec. 6, effective July 15, 1986. -- Created 1974 Ky. Acts ch. 132, sec. 2.

    Topics: repeal, tax

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  14. Provision text match · United States — Kentucky · en

    KRS § 94.295 Repealed, 1980.

    unknown Act or statute Section 94.295 — KRS § 94.295 Repealed, 1980.

    KRS § 94.295 Repealed, 1980.

    94.295 Repealed, 1980. Catchline at repeal: Original ordinance -- Provision for bids and levy of tax. History: Repealed 1980 Ky. Acts ch. 234, sec. 11, effective July 15, 1980. -- Created 1950 Ky. Acts ch. 165, sec. 6.

    Topics: bids, tax

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  15. Provision text match · United States — Kentucky · en

    KRS § 281.860 Repealed, 2015.

    unknown Act or statute Section 281.860 — KRS § 281.860 Repealed, 2015.

    KRS § 281.860 Repealed, 2015.

    281.860 Repealed, 2015. Catchline at repeal: Annual tax on utility trailer. History: Repealed 2015 Ky. Acts ch. 19, sec. 45, effective June 24, 2015. -- Created 1960 Ky. Acts ch. 139, sec. 5, effective June 16, 1960.

    Topics: tax

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  16. Provision text match · United States — Kentucky · en

    KRS § 281.818 Repealed, 1966.

    unknown Act or statute Section 281.818 — KRS § 281.818 Repealed, 1966.

    KRS § 281.818 Repealed, 1966.

    281.818 Repealed, 1966. Catchline at repeal: Truck dealer-demonstrator tax. History: Repealed 1966 Ky. Acts ch. 139, sec. 33. -- Amended 1964 Ky. Acts ch. 95, sec. 13. -- Created 1958 Ky. Acts ch. 130, sec. 19.

    Topics: tax

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  17. Provision text match · United States — Kentucky · en

    KRS § 173.190 Repealed, 1944.

    unknown Act or statute Section 173.190 — KRS § 173.190 Repealed, 1944.

    KRS § 173.190 Repealed, 1944.

    173.190 Repealed, 1944. Catchline at repeal: Tax to establish public library. History: Repealed 1944 Ky. Acts ch. 160, sec. 13. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2741d-1.

    Topics: public library, tax

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  18. Provision text match · United States — Kentucky · en

    KRS § 131.205 Temporary deposits of collections by field representatives -- Transmittal to department.

    unknown Act or statute Section 131.205 — KRS § 131.205 Temporary deposits of collections by field representatives -- Transmittal to department.

    KRS § 131.205 Temporary deposits of collections by field representatives -- Transmittal to department.

    field representatives -- Transmittal to department. (1) Any field representative of the Department of Revenue who is authorized to collect taxes or money due the Commonwealth may deposit to his special account as field representative of the department any money so collected in a state or national bank in this Commonwealth. (2) He shall within forty-eight (4

    Topics: tax

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  19. Provision text match · United States — Kentucky · en

    KRS § 66.270 Repealed, 1980.

    unknown Act or statute Section 66.270 — KRS § 66.270 Repealed, 1980.

    KRS § 66.270 Repealed, 1980.

    66.270 Repealed, 1980. Catchline at repeal: Tax to pay additional interest. History: Repealed 1980 Ky. Acts ch. 234, sec. 11, effective July 15, 1980. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 186b-6.

    Topics: repeal, tax

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  20. Provision text match · United States — Kentucky · en

    KRS § 139.474 Repealed, 1978.

    unknown Act or statute Section 139.474 — KRS § 139.474 Repealed, 1978.

    KRS § 139.474 Repealed, 1978.

    led, 1978. Catchline at repeal: State owned and operated college bookstores competing with off- campus privately operated stores subject to tax. History: Repealed 1978 Ky. Acts ch. 258, sec. 3, effective June 17, 1978. -- Created 1970 Ky. Acts ch. 275, sec. 1.

    Topics: tax

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