010. Definitions for chapter.

0101. Depreciation methods and transitional rules.

0105. Repealed, effective January 1, 2006. [Repealed]

011. Casualty losses -- Net operating losses.

012. Repealed, 2006. [Repealed]

013. Repealed, 1974. [Repealed]

014. Disposition of receipts under chapter.

015. Repealed, 1954. [Repealed]

016. Reporting federal adjusted gross income attributed to husband and wife -- Allocation of income and business deductions between husband and wife.

018. Department's authority to interpret and carry out provisions of certain income tax changes made by the 2005 Regular Session and 2006 First Extraordinary Session of the General Assembly -- Authority to promulgate administrative regulations to explain or implement changes.

020. Levy of income tax on individuals -- Rate of normal tax -- Tax credits -- Income of nonresidents subject to tax -- Election to pay tax imposed by KRS 141.023.

0201. Artistic charitable contributions deduction for individuals.

0202. Deduction of leasehold interest of property contributed as living quarters for homeless persons.

0205. Priority of application and use of tax credits.

021. Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997.

0215. Inclusion in gross income of government retirement payments after December 31, 1997 -- Computation.

022. Repealed, 1962. [Repealed]

023. Optional tax tables.

025. Repealed, 1976. [Repealed]

030. Levy of income tax on estates, trusts and fiduciaries -- Liability of fiduciaries.

040. Corporation income tax -- Exemption -- Rate.

0401. Limited liability entity tax -- Exemptions -- Rate.

0405. Coal incentive tax credit for electric power generation and alternative fuel or gasification facilities -- Procedure for claiming credit -- Priority of application.

0406. Time frame for claiming coal incentive tax credit allowed under KRS 141.0405.

041. Tax credit for corporations for installing, modifying or utilizing coal for manufacturing or heating.

042. Declaration of estimated corporation and limited liability pass-through entity tax.

044. Payment of estimated corporation tax.

046. Repealed, 1970. [Repealed]

050. Federal interpretations applicable, when -- Taxpayer record -- Subpoenas -- Forms -- Regulations.

055. Repealed, 1954. [Repealed]

060. Repealed, 1956. [Repealed]

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

065. Credit allowed for hiring person classified as unemployed.

066. Definitions -- Nonrefundable "low income" tax credit.

067. Household and dependent care service credit.

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

069. Credit allowed for tuition at eligible educational institution.

070. Credits allowed individuals for tax paid to other states.

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

072. Designation of party -- Certification and remittance to state and county party organizations.

073. Rules and regulations.

075. Repealed, 1954. [Repealed]

080. Repealed, 1954. [Repealed]

081. Optional standard deduction for individuals -- Exception.

082. Repealed, 1976. [Repealed]

083. Repealed, 1954. [Repealed]

084. Repealed, 1954. [Repealed]

085. Repealed, 1954. [Repealed]

090. Repealed, 1954. [Repealed]

095. Repealed, 1954. [Repealed]

096. Repealed, 1954. [Repealed]

100. Repealed, 1954. [Repealed]

110. Repealed, 1954. [Repealed]

120. Division of income of interstate business for tax purposes -- Apportionment.

121. Special rules for apportioning business income -- Management of a treasury function -- Passenger airlines -- Qualified air freight forwarders.

124. Repealed, 1966. [Repealed]

125. Repealed, 1954. [Repealed]

130. Liability for tax on discontinuation of business.

140. Accounting period for computation of income.

150. Reports of income payments to others.

160. When returns for income tax are due -- Forms -- Copy of federal return may be required -- Returns for cooperatives.

170. Extension of time for filing returns.

175. Extension for members of National Guard and reserves serving in combat zones.

180. Individuals required to make return -- Verification.

190. Returns of fiduciaries.

200. Corporation returns -- Requirement of affiliated groups to file consolidated returns.

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

206. Filing of returns by pass-through entities -- Withholding requirements on owners of pass-through entities -- Apportionment issues for pass-through entities -- Composite returns.

207. Declaration and payment of estimated tax required by KRS 141.206.

208. Treatment of limited liability companies.

210. Auditing of returns -- Assessment of additional tax -- Taxpayer to notify department of audit of federal income tax returns.

215. Deferred filing of returns and payment of taxes.

220. Payment of tax -- When due.

225. Repealed, 1950. [Repealed]

230. Repealed, 1954. [Repealed]

235. Action interfering with collection or payment prohibited -- Limitation on refund of taxes.

240. Repealed, 1954. [Repealed]

250. Repealed, 1952. [Repealed]

260. Repealed, 1952. [Repealed]

270. Repealed, 1952. [Repealed]

300. Declaration of estimated tax.

305. Installment payments of estimated tax.

310. Withholding of tax from wages paid by employer.

315. Department to promulgate regulations governing certain types of wage payments.

320. Remuneration paid by an employer deemed wages.

325. Withholding exemptions -- Certificates.

330. Employers to file quarterly returns and make payments -- Liability -- Actions -- Lien on property of employer.

335. Annual withholding statement to be furnished employee.

340. Liability of employer for tax payment -- Corporate officers, managers of limited liability companies, and partners of registered limited liability partnerships personally liable.

345. Refund or credit in case of overpayment.

347. Computation of income tax credit.

350. Credit of amount withheld against tax imposed by KRS 141.020 for same taxable year.

355. Crediting of overpayment and refund of balance -- Withholding in excess of tax imposed by KRS 141.020, when considered overpayment.

360. Repealed, 1970. [Repealed]

370. Tables for determining tax to be withheld.

375. Repealed, 2005. [Repealed]

380. Repealed, 2005. [Repealed]

381. Nonrefundable tax credit for entities participating in the Metropolitan College.

382. Refundable or transferable tax credit for qualified rehabilitation expenses for certified historic structure meeting the requirements of KRS 171.396 and 171.397.

383. Refundable tax credit for motion picture or entertainment production expenses authorized by KRS 148.542 to 148.546.

384. Nonrefundable tax credit for small businesses.

385. Nonrefundable tax credit for railroad improvement.

386. Nonrefundable tax credit for railroad expansion or upgrade to accommodate transportation of fossil energy resources or biomass resources.

387. No carry forward permitted for tax credits provided by KRS 141.385 and 141.386 -- Claims for credits.

388. Nonrefundable tax credit for new home purchases.

390. Tax credit for recycling or composting equipment.

392. Tax credit for donated edible agricultural products.

395. Tax credit for construction of research facilities.

400. Tax credit for company approved for economic development project under KRS 154.28-010 to 154.28-100.

401. Tax credit and income tax for companies with economic development projects in qualified zones -- Computation of net income -- Administrative regulations.

402. Taxing provisions governing approved companies under Subchapter 25 of KRS Chapter 154.

403. Tax credit for company approved under KRS 154.26-010 to 154.26-100 -- Administrative regulations.

405. Tax credit for company approved for occupational or skills upgrade training program under KRS 154.12-2084 to 154.12-2089 -- Administrative regulations.

407. Determination of allowable income tax credit approved company may retain.

410. Definitions for KRS 141.410 to 141.414.

412. Tax credit for qualified farming operation.

414. Computation of tax and credit.

415. Computation of income tax and credit for approved company.

416. Repealed, 2009 [Repealed]

418. Nonrefundable credit for voluntary environmental remediation.

420. Taxable income of individuals from pass through entities -- Allowable credits from pass through entities -- Determining basis in ownership interest.

421. Tax incentives for alternative fuel, gasification, and renewable energy facilities.

Alternative Fuel Producer Tax Credits

422. Definitions for KRS 141.422 to 141.425.

423. Nonrefundable credit for biodiesel producer, biodiesel blender, or renewable diesel producer.

424. Biodiesel credit distribution for pass-through entities.

4242. Nonrefundable credit for producers of ethanol.

4244. Nonrefundable credit for producers of cellulosic ethanol.

4246. Ethanol or cellulosic ethanol credit distribution for pass-through entities.

4248. Transfer of unused ethanol or cellulosic ethanol tax credit caps established by KRS 141.4242 and 141.4244.

425. Authorization for administrative regulations to administer biodiesel credit.

428. Kentucky Clean Coal Incentive Act -- Definitions -- Tax credit -- Administrative regulations.

430. Calculation of income tax credit for approved companies -- Administrative regulations.

New Markets Development Program Tax Credit

432. Definitions for KRS 141.432 to 141.434.

433. Application for New Markets Development Program tax credit.

434. New Markets Development Program tax credit.

Energy Efficiency Products and Homes Tax Credit

435. Definitions for KRS 141.435 to 141.437.

436. Tax credit for installation of energy efficiency products for residential and commercial property -- Administrative regulations -- Reports.

437. Tax credit for construction of ENERGY STAR home or sale of ENERGY STAR manufactured home -- Required verification -- Reports.

438. Endow Kentucky tax credit.

Refund Designations

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

442. Repealed, 2005. [Repealed]

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

446. Designation of income tax refund to breast cancer research and education trust fund.

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

Nongame Species and Habitat Acquisition Programs

450. Public policy.

455. Designation of income tax refund to nongame species protection and natural areas acquisition programs.

460. Space on form for designation.

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

470. Use of funds apportioned to the nature preserves fund.

475. Rules and regulations.

480. Designation provisions void, when.

Interest and Penalties

985. Interest on tax not paid by date due.

990. Penalties.