001. Renumbered as KRS 154.20-029, effective 1992. [Renumbered]

005. Renumbered as KRS 154.20-030, effective 1992. [Renumbered]

010. Repealed, 1992. [Repealed]

020. Repealed, 1992. [Repealed]

022. Repealed, 1992. [Repealed]

023. Repealed, 1988. [Repealed]

025. Repealed, 1992. [Repealed]

030. Repealed, 1992. [Repealed]

035. Repealed, 1992. [Repealed]

040. Repealed, 1988. [Repealed]

041. Repealed, 1992. [Repealed]

043. Renumbered as KRS 154.20-035, effective 1992. [Renumbered]

045. Renumbered as KRS 154.20-040, effective 1992. [Renumbered]

047. Renumbered as KRS 154.20-045, effective 1992. [Renumbered]

049. Renumbered as KRS 154.20-050, effective 1992. [Renumbered]

050. Repealed, 1988. [Repealed]

051. Renumbered as KRS 154.20-060, effective 1992. [Renumbered]

053. Renumbered as KRS 154.20-070, effective 1992. [Renumbered]

055. Renumbered as KRS 154.20-080, effective 1992. [Renumbered]

057. Renumbered as KRS 154.20-090, effective 1992. [Renumbered]

059. Renumbered as KRS 154.20-100, effective 1992. [Renumbered]

060. Repealed, 1988. [Repealed]

061. Renumbered as KRS 154.20-105, effective 1992. [Renumbered]

065. Renumbered as KRS 154.20-110, effective 1992. [Renumbered]

070. Repealed, 1988. [Repealed]

080. Repealed, 1986. [Repealed]

090. Repealed, 1980. [Repealed]

100. Repealed, 1962. [Repealed]

110. Repealed, 1986. [Repealed]

120. Repealed, 1980. [Repealed]

125. Repealed, 1980. [Repealed]

127. Repealed, 1986. [Repealed]

130. Repealed, 1988. [Repealed]

135. Renumbered as KRS 154.20-120, effective 1992. [Renumbered]

140. Repealed 1986.

143. Repealed 1980.

146. Repealed, 1986. [Repealed]

150. Repealed, 1980. [Repealed]

160. Renumbered as KRS 154.20-130, effective 1992. [Renumbered]

170. Renumbered as KRS 154.20-140, effective 1992. [Renumbered]

180. Renumbered as KRS 154.20-150, effective 1992. [Renumbered]

210. Repealed, 1968. [Repealed]

220. Repealed, 1968. [Repealed]

230. Repealed, 1968. [Repealed]

240. Repealed, 1968. [Repealed]

250. Repealed, 1968. [Repealed]

260. Repealed, 1968. [Repealed]

270. Repealed, 1968. [Repealed]

310. Repealed, 1992. [Repealed]

315. Renumbered as KRS 154.80-100, effective 1992. [Renumbered]

320. Repealed, 1992. [Repealed]

321. Repealed, 1992. [Repealed]

325. Repealed, 1992. [Repealed]

330. Renumbered as KRS 154.80-110, effective 1992. [Renumbered]

335. Renumbered as KRS 154.80-120, effective 1992. [Renumbered]

340. Renumbered as 154.80-130, effective 1992. [Renumbered]

345. Repealed, 1992. [Repealed]

360. Renumbered as 154.80-310, effective 1992. [Renumbered]

365. Repealed, 1992. [Repealed]

370. Repealed, 1992. [Repealed]

375. Repealed, 1992. [Repealed]

380. Repealed, 1992. [Repealed]

385. Repealed, 1992. [Repealed]

410. Repealed, 1986. [Repealed]

420. Repealed, 1986. [Repealed]

550. Renumbered as 154.20-520, effective 1992. [Renumbered]

555. Renumbered as 154.20-530, effective 1992. [Renumbered]

560. Renumbered as KRS 154.20-540, effective 1992. [Renumbered]

565. Renumbered as KRS 154.20-550, effective 1992. [Renumbered]

570. Renumbered as KRS 154.20-560, effective 1992. [Renumbered]

575. Renumbered as KRS 154.20-570, effective 1992. [Renumbered]

580. Repealed, 1992. [Repealed]

600. Renumbered as KRS 154.33-020, effective 1992. [Renumbered]

650. Renumbered as KRS 154.45-001, effective 1992. [Renumbered]

655. Renumbered as KRS 154.45-010, effective 1992. [Renumbered]

660. Renumbered as KRS 154.45-020, effective 1992. [Renumbered]

662. Renumbered as KRS 154.45-030, effective 1992. [Renumbered]

665. Renumbered as KRS 154.45-040, effective 1992. [Renumbered]

670. Renumbered as KRS 154.45-050, effective 1992. [Renumbered]

675. Renumbered as KRS 154.45-060, effective 1992. [Renumbered]

680. Renumbered as KRS 154.45-070, effective 1992. [Renumbered]

685. Renumbered as KRS 154.45-080, effective 1992. [Renumbered]

690. Renumbered as KRS 154.45-090, effective 1992. [Renumbered]

695. Repealed, 1992. [Repealed]

700. Renumbered as KRS 154.45-100, effective 1992. [Renumbered]

705. Renumbered as KRS 154.45-110, effective 1992. [Renumbered]

750. Renumbered as KRS 154.54-020, effective 1992. [Renumbered]

755. Renumbered as KRS 154.54-030, effective 1992. [Renumbered]

770. Renumbered as KRS 154.50-020, effective 1992. [Renumbered]

780. Renumbered as KRS 154.50-030, effective 1992. [Renumbered]

Subchapter 01. Generalities

01-010. Renumbered as 154.1-010, effective 2013. [Renumbered]

01-020. Renumbered as 154.1-020, effective 2013. [Renumbered]

01-700. Renumbered as 154.1-700, effective 2013. [Renumbered]

01-705. Renumbered as 154.1-705, effective 2013. [Renumbered]

01-710. Renumbered as 154.1-710, effective 2013. [Renumbered]

01-715. Renumbered as 154.1-715, effective 2013. [Renumbered]

01-720. Renumbered as 154.1-720, effective 2013. [Renumbered]

01-725. Renumbered as 154.1-725, effective 2013. [Renumbered]

01-730. Renumbered as 154.1-730, effective 2013. [Renumbered]

01-735. Renumbered as 154.1-735, effective 2013. [Renumbered]

01-740. Renumbered as 154.1-740, effective 2013. [Renumbered]

01-745. Renumbered as 154.1-745, effective 2013. [Renumbered]

01-750. Renumbered as 154.1-750, effective 2013. [Renumbered]

Subchapter 1. Generalities

1-010. Definitions for chapter.

1-020. Mission and goals of Commonwealth's economic development system.

Kentucky Peace Corps

1-700. Definitions for KRS 154.1-700 to 154.1-745.

1-705. Kentucky Peace Corps Governing Board.

1-710. Duties of board.

1-715. Additional duties of board.

1-720. Kentucky Peace Corps -- Purpose -- Director.

1-725. Duties of director.

1-730. Salaries of director and employees -- Unclassified status of employees.

1-735. Qualifications, benefits, and requirements for volunteers.

1-740. Discipline of volunteers.

1-745. Purchase of retirement credit by volunteers.

Small Business Development Centers

1-750. Kentucky Small Business Development Center Network -- Programs and services -- Report to Legislative Research Commission.

Subchapter 10. Kentucky Economic Development Partnership

10-010. Kentucky Economic Development Partnership -- Membership -- Vacancies -- Meetings.

10-020. Officers -- Executive committee.

10-030. Powers and authority.

10-035. Issuance of economic development revenue bonds and anticipation notes -- Uses -- Treatment.

10-040. Selection and appointment of secretary of the Cabinet for Economic Development.

10-050. Secretary as chief executive officer -- Duties and responsibilities.

10-060. Submission of implementation plans to board.

10-070. Initiation of new programs.

10-080. Regional offices and advisory boards.

10-090. Cooperation among state agencies and coordination of programs.

Strategic Planning

10-100. Statewide network for information transfer and assistance -- Purpose.

10-120. Preparation of state strategic plan for economic development.

10-125. Content and effect of strategic economic development plan.

10-140. Benchmarks to measure performance of economy and progress -- Periodic evaluations of projects and programs.

Subchapter 12. Cabinet for Economic Development

Powers and Duties

12-050. Contracting of functions and services.

12-100. Economic development bonds -- Target for projects for recycled materials.

Organization

12-201. Repealed, 1994. [Repealed]

12-202. Repealed, reenacted, and amended as 224.01-500, 1996. [Repealed, reenacted, and amended]

12-203. Kentucky Commission on Military Affairs -- Purposes -- Powers -- Executive committee -- Executive director.

12-2033. Eligibility of endorsed capital construction projects for state economic development incentives.

12-204. Definitions for KRS 154.12-205 to 154.12-208.

12-205. Bluegrass State Skills Corporation -- Board.

12-206. Duties of corporation.

12-207. Grants-in-aid.

12-208. Annual report.

12-2084. Definitions for KRS 154.12-2084 to 154.12-2089.

12-2086. Skills training investment credit -- Department of Revenue certification.

12-2088. Guidelines -- Application -- Preliminary approval -- Final authorizing resolution.

12-2089. Short title for KRS 154.12-2084 to 154.12-2089.

12-209. Repealed, 1994. [Repealed]

12-210. Cabinet's duties in assembling and disseminating information about economic development.

12-211. Cabinet to prepare and publish maps, surveys, directories, and studies.

12-212. Energy resource information.

12-213. Consultation with governmental agencies, studies and projections, development offices, and promotional advertising by cabinet.

12-214. Definitions for KRS 154.12-215 to 154.12-220.

12-215. Duties of Department for Existing Business Development.

12-216. Business Information Clearinghouse Program -- Duties.

12-217. Licensing coordinators.

12-218. Small Business Advisory Council.

12-219. Repealed, effective July 1, 2004. [Repealed]

12-220. Administrative regulations -- Licensing authority.

12-221. Repealed, 1996. [Repealed]

12-222. Office of Administration and Support.

12-223. Department for Existing Business Development.

12-224. Department of Financial Incentives.

12-225. Department for New Business Development -- Duties.

12-230. Any cabinet program to support flexible networks to include workforce training.

12-2333. Kentucky Investment Capital Network.

12-240. Regulatory Expediting Center.

12-250. Repealed, 2006. [Repealed]

12-252. Repealed, 2006. [Repealed]

12-255. Repealed, 2006. [Repealed]

12-260. Repealed, 2002. [Repealed]

12-265. Repealed, 2006. [Repealed]

12-270. Repealed, 2002. [Repealed]

12-274. Legislative intent -- Requirement that cabinet support modernization, increase, and improvement in the Commonwealth's production process -- Cabinet to contract with Kentucky Manufacturing Assistance Center.

12-278. Department of Commercialization and Innovation -- Appointment of commissioner -- Duties of department -- High-tech construction pool and high-tech investment pool -- Duties of Kentucky Economic Development Finance Authority.

12-300. Definitions for KRS 154.12-300 to 154.12-310.

12-305. Kentucky Innovation and Commercialization Center Program.

12-310. Kentucky Innovation and Commercialization Centers -- Organization -- Powers of commissioner.

12-315. Repealed, 2008. [Repealed]

12-320. Kentucky Science and Engineering Foundation.

12-325. Definitions for KRS 154.12-325 and 154.12-330.

12-330. Authorization to develop and fund small business loan program -- $100,000 limit -- Requirements.

Subchapter 20. Financing of Development Generally

Kentucky Economic Development Finance Authority

20-010. Kentucky Economic Development Finance Authority -- Members -- Officers.

20-020. Authority to commit cabinet to projects -- Exceptions.

20-029. Short title for KRS 154.20-030 to 154.20-150.

20-030. Purpose of authority.

20-033. Powers of authority -- Limitation of liability -- Payment of administrative and operational expenses.

20-035. Purposes for borrowing money or issuing bonds or notes -- Sale of bonds or notes -- Terms -- Tax exemption.

20-040. Loan insurance account -- Deposits -- Money transferred.

20-045. Insurance or guarantee by authority.

20-050. Contract of insurance by authority -- Authority not an insurer.

20-060. Projects eligible for insurance by authority -- Priority given to certain projects.

20-070. Authority backing limited to projects with significant private sector financial support -- Terms and conditions determined by authority.

20-080. Agreements with lenders -- Provisions included.

20-090. Special fund to secure loan insurance account obligations.

20-100. Reclamation development fund -- Deposits.

20-105. Use of reclamation development fund.

20-110. Written approval of application by local agency.

20-120. Attorney's fees as part of judgment.

20-130. Financial interests of authority members.

20-140. Negotiations with other agencies -- Construction of authority's powers and obligations.

20-150. Project status reports by authority -- Annual overview report -- Construction activity report.

20-160. Development of criteria for productivity gains to be used in considering requests for financial assistance.

20-170. Priority consideration for certain businesses.

20-180. Business networks revolving loan fund -- Eligibility for assistance -- Administration of fund.

Kentucky Enterprise Initiative Act

20-200. Definitions for KRS 154.20-200 to 154.20-216.

20-202. Authority to promulgate administrative regulations -- Requirements for approval of eligible companies and economic development projects.

20-203. Deadline for new applications -- Governing law for outstanding approved projects.

20-204. Total tax refund incentive -- Application and approval of eligible company -- Transfer of designation as approved company.

20-206. Authorization of sales and use tax refund for approved company -- Administrative regulations.

20-208. Time for application and approval of eligible company as approved company.

20-210. Agreement between authority and approved company.

20-212. Company's filings under KRS 154.20-200 to 154.20-216 subject to Open Records Act.

20-214. Authority to report annually to Legislative Research Commission and Governor.

20-216. Short Title -- Kentucky Enterprise Initiative Act.

Kentucky Investment Fund

20-250. Purpose of KRS 154.20-250 to 154.20-284.

20-253. Repealed, 2002. [Repealed]

20-254. Definitions for KRS 154.20-250 to 154.20-284.

20-255. Tax credits available to investment fund -- Application for approval as manager -- Requirements for investment fund -- Agreement -- Total qualified investments made by fund.

20-256. Approval of investment funds and managers -- Application -- Documents -- Powers of authority -- Purpose of investment fund -- Criteria for approval -- Disclosure form -- Operation of multiple funds -- Loss of unused credits -- Confidentiality -- Standards.

20-257. Repealed, 2002. [Repealed]

20-258. Investor entitled to credit -- Amount -- Carry-forward -- Liabilities -- Transferability -- Notification of Department of Revenue -- Additional credits -- Maximum credits.

20-259. Repealed, 2002. [Repealed]

20-260. Claim of credit on tax return -- Confidentiality.

20-261. Repealed, 2002. [Repealed]

20-262. Penalties and interest -- Liability of investors -- Powers and duties of Department of Revenue.

20-263. Repealed, 2002. [Repealed]

20-264. Annual report by investment fund manager -- Status report by authority -- Confidentiality -- Fee.

20-265. Investment fund approved before July 1, 2002.

20-267. Repealed, 2002. [Repealed]

20-269. Repealed, 2002. [Repealed]

20-271. Repealed, 2002. [Repealed]

20-273. Repealed, 2002. [Repealed]

20-277. Annual audit of investment funds by certified public accountant -- Examination of investment funds by authority and Department of Revenue -- Other audits -- Department's powers of enforcement -- Notice of noncompliance -- Examination, investigative, and enforcement powers of securities regulatory organizations.

20-279. Limitation of liability for the Commonwealth and its agents.

20-281. Dissolution or liquidation of investment fund.

20-283. Prohibition against certain qualified investments and financial interests -- Investment fund manager's limitations on holding management positions in small businesses in which investment fund has invested.

20-284. Short title for KRS 154.20-250 to 154.20-284.

20-285. Investment in single knowledge-based entity -- Investment by local governments -- Transfer of tax credits.

Commonwealth Venture Fund

20-300. Repealed, 1998. [Repealed]

20-305. Repealed, 1998. [Repealed]

20-310. Repealed, 1998. [Repealed]

20-320. Repealed, 1998. [Repealed]

20-330. Repealed, 1998. [Repealed]

20-340. Repealed, 1998. [Repealed]

20-350. Repealed, 1998. [Repealed]

20-360. Repealed, 1998. [Repealed]

20-370. Repealed, 1998. [Repealed]

20-380. Repealed, 1998. [Repealed]

20-390. Repealed, 1998. [Repealed]

Kentucky Alternative Fuel and Renewable Energy Fund Program

20-400. Definitions for KRS 154.20-400 to 154.20-420.

20-405. Powers of cabinet under KRS 154.20-400 to 154.20-420.

20-410. Kentucky alternative fuel and renewable energy fund.

20-415. Kentucky Alternative Fuel and Renewable Energy Fund Program -- Purpose.

20-420. Science and technology organization -- Duties -- Funding application process -- Negotiation of agreements.

Interim and Supplemental Financing

20-520. Trust funds -- Payments.

20-530. Mortgage insurance corporation -- Trust account.

20-540. Powers of insurance corporation.

20-550. Insurance payable from trust account.

20-560. Restrictions on insurance commitment.

20-570. Contract recapture provisions.

Subchapter 22. Financing of Rural Economic Development

22-010. Definitions for KRS 154.22-010 to 154.22-080.

22-020. Legislative findings.

22-030. Repealed, 1996. [Repealed]

22-040. Certification of qualified counties -- Loss of certification -- Coal-producing counties qualified for electric generation -- Selection of eligible companies under Rural Economic Development Assistance Program -- Limitation of applicability for nonprofit corporations with handicapped and sheltered workers.

22-050. Tax incentive agreements between authority and approved companies -- Time limits -- Extensions -- Tax credits and assessments as inducements for approved companies -- Assignment of tax incentive agreement -- Documentation of expenditures -- Suspension of inducements -- Authority's remedies in case of failure to comply -- Activation date.

22-055. Repealed, 2000. [Repealed]

22-060. Determination of income tax credit by Department of Revenue.

22-070. Assessment based on employee's gross wages -- Credits against Kentucky income tax.

22-080. Application of law prior to July 15, 1994, in certain circumstances.

22-081. Short title for KRS 154.22-010 to 154.22-080.

22-083. Deadline for new applications -- Governing law for outstanding approved projects.

22-090. Repealed, 2002. [Repealed]

22-100. Approved company's ability to elect to reduce job assessment fee rate imposed prior to July 15, 1996.

22-102. Application of statutes to companies that are approved and that enter into agreements by certain dates.

Subchapter 23. Economic Development Projects in Qualified Zones

KRS 154.23-005 to 154.23-079 Kentucky Economic Opportunity Zone Act

23-005. Legislative findings for KRS 154.23-005 to 154.23-079.

23-010. Definitions for KRS 154.23-005 to 154.23-079.

23-015. Certification of qualified zones -- Use of census tracts -- Decertification of census tracts -- Replacement of decertified noncontiguous tract with other qualifying census tract.

23-020. Amendment of boundaries of qualified zones.

23-025. Standards for approval of companies and economic development projects -- Commitments to be made by eligible companies.

23-030. Preliminary approval of eligible companies -- Designation of approved companies.

23-035. Tax incentive agreements between authority and approved companies -- Time limits -- Tax credits and assessments as inducements for approved companies -- Assignment of tax incentive agreement -- Documentation of expenditures -- Suspension of inducements -- Authority's remedies in case of failure to comply -- Activation date -- Costs of counsel.

23-040. Service and technology agreements -- Time limits for meeting minimum investment and employment requirements -- Inducements during term of agreements -- Suspension or termination of inducements -- Approved costs -- Reduction of inducements.

23-045. Application of eligible company to become approved company and expand existing business -- Base levels for eligible credits -- Exemption of employees from assessment -- Increase in number of employees at site -- Tax -- Additional agreements.

23-050. Tax credit for approved company engaged in manufacturing, service, or technology activities -- Reports by Department of Revenue to authority.

23-055. Assessment based on employee's gross wages -- Amount -- Credits against taxes and fees -- Prorating of credits and assessments against occupational license fees -- Availability of records -- Approval of assessment by local government -- Cessation of assessments.

23-060. Applications for grant funds -- Approved company may apply inducements toward purchase price of property and improvements.

23-065. Wage subsidies for recipients of Kentucky Transitional Assistance Program.

23-070. Administrative regulations.

23-075. Exemption from personal liability for directors and officers of authority.

23-079. Short title.

23-080. Deadline for new applications -- Governing law for outstanding approved projects.

Subchapter 24. Financing of Jobs Development

24-010. Definitions for KRS 154.24-010 to 154.24-150.

24-020. Legislative findings.

24-030. Repealed, 1994. [Repealed]

24-040. Repealed, 1996. [Repealed]

24-050. Personnel.

24-060. Personal liability or accountability of director or officer.

24-070. Acceptance of moneys -- Expenditures.

24-080. Conflicts of interest.

24-090. Administrative regulations to include criteria for approval of eligible companies.

24-100. Preliminary and final approval of projects -- Designation of eligible companies.

24-110. Tax credits -- Employee job assessment fees.

24-120. Service and technology agreement with respect to company's economic development project -- Contents.

24-130. Limit on term of inducement after agreement activation date -- Effect of excess in assessments.

24-140. Adjustment of inducements.

24-150. Approval of application by local jurisdiction under service and technology agreement -- Alternative inducements offered -- Assessment fees.

24-151. Short title for KRS 154.24-010 to 154.24-150.

24-152. Deadline for new applications -- Governing law for outstanding approved projects.

24-160. Renumbered as KRS 154.20-160, effective 1992. [Renumbered]

Subchapter 25. Kentucky Jobs Retention Act Program

25-010. Definitions for subchapter.

25-020. Criteria for approval of eligible companies and job retention projects -- Preliminary approval.

25-030. Jobs retention project agreement -- Requirements, limitations, and permitted inducements.

25-040. Wage assessment -- Tax credits for employees -- Department of Revenue to make annual report to authority.

25-050. Supplemental projects -- Application for and approval of -- Project's activation date -- Inducements, when authorized.

Subchapter 26. Financing of Existing Industry Development

26-010. Definitions for Subchapter 26 of KRS Chapter 154.

26-015. Legislative findings.

26-020. Repealed, 1994. [Repealed]

26-030. Repealed, 1996. [Repealed]

26-040. Staff of authority.

26-050. Personal liability of director or officer.

26-060. Funding for authority.

26-070. Interest in contract with authority by director, officer, or employee.

26-080. Standards for determination of eligibility -- Review of application -- Request for emergency declaration -- Authorizing resolution -- Application for and approval of supplemental projects -- Meetings.

26-085. Options for companies with preliminary approval or final agreement before July 13, 2004.

26-090. Revitalization agreement -- Amended agreement -- Tax credits -- Occupational license fee termination -- Assessment fee -- Effect of excess in assessments.

26-100. Job revitalization assessment fee -- Certification of tax liability of approved company.

26-101. Short title for KRS 154.26-010 to 154.26-100.

26-110. Application to approved company of KRS 154.26-080 and 154.26-090.

26-115. Options for companies with preliminary approval or final agreement before July 13, 2004.

26-120. Costs of remediation of property as eligible costs.

Subchapter 27. Incentives for Energy Independence Act

27-010. Definitions for subchapter.

27-020. Short title -- Legislative findings -- Purpose of subchapter-- Incentives.

27-030. Application for incentives -- Review -- Approval -- Approval of projects involving new, retrofitted, or upgraded alternative fuel facilities.

27-040. Tax incentive agreement -- Required provisions.

27-050. Release of sales tax incentives under tax incentive agreement -- Monitoring, tracking, and reporting requirements.

27-060. Severance tax incentives.

27-070. Sales and use tax incentives.

27-080. Income and limited liability entity tax incentives -- Assessment on employees' wages.

27-090. Advance disbursement of incentives -- Computation of maximum disbursement amount -- Schedule for disbursement -- Repayment.

27-100. Construction of carbon dioxide transmission pipeline -- Proceedings for condemnation under Eminent Domain Act -- Legislative determination of essential public use.

Subchapter 28. Financing of New Industry Development

28-010. Definitions for KRS 154.28-010 to 154.28-100.

28-015. Legislative findings.

28-020. Repealed, 1994. [Repealed]

28-030. Repealed, 1996. [Repealed]

28-040. Staff.

28-050. Personal liability of director or officer.

28-060. Funding for authority.

28-070. Personal interest of director, officer, or employee in contract with authority.

28-080. Standards for approval of eligible companies and projects -- Authorizing resolution.

28-090. Agreements between authority and approved companies -- Time limits -- Tax credits and assessments as inducements for approved companies -- Assignment of agreement -- Documentation of expenditures -- Suspension of inducements -- Authority's remedies in case of failure to comply -- Activation date -- Duties of Department of Revenue.

28-100. Application of law prior to July 15, 1994, in certain circumstances.

28-101. Short title for KRS 154.28-010 to 154.28-100.

28-105. Deadline for new applications -- Governing law for outstanding approved projects.

28-110. Assessment based on employee's gross wages -- Employee tax credits.

28-120. Repealed, 2002. [Repealed]

28-130. Costs of remediation of property as eligible costs.

28-140. Application of subchapter to companies that are approved and that enter into agreements by certain dates.

Subchapter 29. Financing of Tourism Development

29-010. Renumbered as KRS 148.851. [Renumbered]

29-020. Renumbered as KRS 148.853. [Renumbered]

29-030. Renumbered as KRS 148.855. [Renumbered]

29-040. Renumbered as KRS 148.857. [Renumbered]

29-050. Renumbered as KRS 148.859. [Renumbered]

29-060. Renumbered as KRS 148.860. [Renumbered]

Subchapter 30. Tax Increment Financing

30-010. Definitions for subchapter.

30-020. Findings of General Assembly relative to development areas and projects.

30-030. State tax increment financing participation programs -- Application requirements for a local government to request state participation -- Authority review requirements -- Pledge limitations -- Tax incentive agreements required -- Independent consultant's report.

30-040. Commonwealth Participation Program for State Real Property Ad Valorem Tax Revenues -- Criteria for state participation -- Qualifying expenditures -- Pledge limitations -- Authority review -- Required determinations by the authority -- Tax incentive agreement required.

30-050. Signature Project Program -- Purpose -- Two initiatives -- Criteria for state participation -- Qualifying expenditures -- Authority review -- Required determinations by the authority -- Pledge limitations -- Tax incentive agreement required -- Authority may approve reduction in required minimum capital investment.

30-052. Signature project loan support program -- Program requirements.

30-060. Commonwealth Participation Program for Mixed-Use Redevelopment in Blighted Urban Areas -- Definitions -- Criteria for state participation -- Qualifying expenditures -- Authority review -- Required determinations by the authority -- Pledge limitations -- Tax incentive agreement required.

30-070. Terms and conditions of tax incentive agreements to be negotiated between authority and agency -- Provisions of agreement -- Pledge of incremental revenues superior to other pledges of revenues -- Renewal and discontinuance of agreement.

30-080. Requirement that minimal capital investment be made prior to the release of incremental revenues -- Escrow account -- Duties of authority to monitor agreements and track revenues.

30-090. Annual disbursement of tax incremental revenues.

Subchapter 31. The Kentucky Investment Act

31-010. Definitions for subchapter.

31-020. Annual incentive cap established -- Requirements for qualification for incentives -- Maximum incentives available to an approved company.

31-030. Application, review, approval, and monitoring process for sales and use tax incentive -- Standards and criteria for approval -- Execution of agreement -- Annual report.

Subchapter 32. The Kentucky Business Investment Program

32-010. Definitions for subchapter.

32-020. Incentives to induce location of economic development projects in the Commonwealth -- Purposes -- Requirements -- Summary of incentives available -- Legislative findings.

32-030. Application, approval, and review process -- Memorandum of agreement -- Loan agreement for advance disbursement -- Preliminary and final approval -- Tax incentive agreement -- Standards for approval -- Partial satisfaction of eligibility requirements.

32-040. Tax incentive agreement between authority and approved company -- Contents.

32-050. Enhanced incentive counties -- Annual identification and certification or decertification -- Criteria -- Multicounty industrial park projects.

32-060. Rehabilitation, replacement, or expansion of existing facilities -- Criteria for approval as economic development project.

32-070. Nonrefundable tax credit for economic development project by approved company.

32-080. Advance disbursement of portion of incentives -- Eligibility -- Computation of maximum amount -- Loan agreement -- Repayment.

32-090. Wage assessments against employees -- Calculation of amount based on participation of local jurisdiction -- Credit against individual income tax for employees -- Assessment to cease at expiration of tax incentive agreement.

32-100. Annual report on aggregate tax credits and assessments -- Certification that approved company has received total incentives available.

Subchapter 33. Appalachian Development

33-020. Repealed, 2007. [Repealed]

East Kentucky Development

33-501. Short title for KRS 154.33-501 to 154.33-585.

33-510. Definitions for KRS 154.33-501 to 154.33-585.

33-515. East Kentucky Corporation -- Purpose -- Change in name -- Continuation of rights and obligations.

33-520. Corporation membership.

33-525. Board of directors -- Terms of office -- Vacancies.

33-527. Removal of members -- Meetings -- Officers.

33-530. Disclosure of conflict of interest of member, officer, or employee of the corporation.

33-533. Limitation of liability of corporate members or officers.

33-535. Powers and authority of corporation.

33-540. Executive committee -- Membership -- Powers and duties -- Meetings -- Expenses.

33-545. Bonds.

33-550. East Kentucky economic development fund.

33-555. Construction of KRS 154.33-501 to 154.33-585.

33-560. Bonds payable from revenues and assets only.

33-565. Negotiability of obligations of the corporation.

33-570. Obligations are authorized investments.

33-575. Tax-exempt status.

33-580. Disposition of corporation assets upon termination or dissolution.

33-585. Annual report -- Annual audit.

KRS 154.33-600 to 154.33-609 Red Fox Tri-County Cooperative Corporation

33-600. Repealed, 2009. [Repealed]

33-601. Repealed, 2009. [Repealed]

33-603. Repealed, 2009. [Repealed]

33-605. Repealed, 2009. [Repealed]

33-607. Repealed, 2009. [Repealed]

33-609. Repealed, 2009. [Repealed]

Subchapter 34. Reinvestment of Manufacturing Facilities

34-010. Definitions for subchapter.

34-020. Repealed, 2009. [Repealed]

34-030. Repealed, 2009. [Repealed]

34-040. Repealed, 2009. [Repealed]

34-050. Repealed, 2009. [Repealed]

34-060. Repealed, 2009. [Repealed]

34-070. Application and review process -- Memorandum of agreement -- Standards and criteria for approval -- Preliminary and final approval of company by authority -- Reinvestment agreement -- Notice to department -- Department to monitor use of credits.

34-080. Reinvestment agreement -- Terms and provisions.

34-090. Certification of the tax liability of approved company.

34-100. Short title for KRS 154.34-010 to 154.34-100.

34-110. Purpose of subchapter -- Expenditure and employment retention requirements for recovery of costs and tax incentives -- Legislative findings.

34-120. Nonrefundable tax credit for reinvestment project by approved company.

Subchapter 35. Applied and Basic Research Development

35-010. Definitions for subchapter.

35-020. Kentucky Research and Development Infrastructure -- Location of research centers -- Integration of basic research centers and applied research centers.

35-030. Powers and authority of council.

35-040. Kentucky Research and Development Infrastructure fund.

35-042. Repealed, 1996. [Repealed]

35-044. Allocation of fund moneys by council -- Limitations.

35-046. Establishment of accounts for individual research centers -- Report to Legislative Research Commission -- Audits.

35-050. Functions of basic research centers and applied research centers -- Advisory committees -- Goal of infrastructure -- Centers to retain a contact with experts.

35-055. Qualification as contracting university.

Subchapter 40. Eastern Kentucky Exposition Center Corporation

40-010. Definitions for KRS 154.40-010 to 154.40-060.

40-020. Eastern Kentucky Exposition Center Corporation.

40-030. Board of directors.

40-040. Powers of board -- Executive director.

40-050. Powers and duties of corporation.

40-060. Use of revenues and funds -- Annual audit.

Subchapter 45. Enterprise Zone Development

45-001. Repealed, 2005. [Repealed]

45-010. Repealed, 2008. [Repealed]

45-020. Repealed, 2005. [Repealed]

45-030. Repealed, 2005. [Repealed]

45-040. Repealed, 2005. [Repealed]

45-050. Repealed, 2008. [Repealed]

45-060. Repealed, 2008. [Repealed]

45-070. Repealed, 2008. [Repealed]

45-080. Repealed, 2005. [Repealed]

45-090. Repealed, 2008. [Repealed]

45-100. Repealed, 2005. [Repealed]

45-110. Repealed, 2008. [Repealed]

45-120. Repealed, 2008. [Repealed]

Subchapter 47. Forest Resources Development

General Provisions

47-005. Definitions for subchapter.

47-010. Legislative findings.

Kentucky Wood Products Competitiveness Corporation

47-015. Repealed, 2013. (Effective June 25, 2013) [Repealed]

47-020. Repealed, 2013. (Effective June 25, 2013) [Repealed]

47-025. Repealed, 2013. (Effective June 25, 2013) [Repealed]

47-030. Repealed, 2013. (Effective June 25, 2013) [Repealed]

47-035. Repealed, 2013. (Effective June 25, 2013) [Repealed]

Secondary Wood Products

47-040. Flexible manufacturing networks.

47-045. Repealed, 2013. (Effective June 25, 2013) [Repealed]

47-050. Design, development, use, and sale of Kentucky-made furniture and other wood products by Kentucky Department of Parks.

47-055. Integrated workforce training program.

47-060. Quicksand Wood Utilization Center as hub for industry expansion -- Demonstration projects.

47-065. Cabinet may establish benchmarks for performance measurement -- Monitoring by Division of Forestry.

47-070. Repealed, 2013. (Effective June 25, 2013) [Repealed]

47-075. Training and assistance programs for forest management and worker safety.

Kentucky Forest Products Council

47-100. Definitions for KRS 154.47-105 to 154.47-120.

47-105. Legislative findings.

47-110. Kentucky Forest Products Council.

47-120. Purposes of council.

Subchapter 48. Environmental Stewardship

Kentucky Environmental Stewardship Act

48-010. Definitions for KRS 154.48-010 to 154.48-035.

48-015. Findings of General Assembly regarding provisions of KRS 154.48-010 to 154.48-035.

48-020. Administrative regulations establishing standards for preliminary approval of eligible companies and projects -- Review by authority and final approval of companies and projects -- Authority's meetings to be governed by provisions of Open Meetings Act.

48-025. Environmental stewardship agreements -- Final approval of application -- Tax credits -- Sum of total inducements -- Limitation on use of recycling credit -- Consent of authority required for transfer of agreement.

48-030. Department to make annual report on income tax credits and returns to authority.

48-035. Short title for KRS 154.48-010 to 154.48-035 -- Kentucky Environmental Stewardship Act.

Subchapter 50. Industrial Development

50-020. Legislative findings of fact -- Purpose of KRS 154.50-020 to 154.50-030.

50-030. Expenditure of funds to industrial entities.

Acquisition of Land for Industrial Development

50-301. Citation.

50-310. Definitions for KRS 154.50-301 to 154.50-346.

50-313. Purpose.

50-316. Establishment of local industrial development authority.

50-320. Functions of authority.

50-323. Limitations on condemnation powers.

50-326. Membership of authority.

50-330. Withdrawal by governmental unit -- Dissolution of authority.

50-333. Quorum -- Effect of tie vote.

50-336. Authority officers, employees -- Expenses of members.

50-340. Authority's power to receive appropriations and to finance by borrowing or by issuance of revenue bonds.

50-343. Title to property -- Authority's property, revenues are tax-exempt.

50-346. Declaration of public purpose.

50-350. Compliance with KRS 65A.010 to 65A.090.

Subchapter 54. International Trade Development [Superseded]

54-020. Repealed, 1994. [Repealed]

54-030. Repealed, 1994. [Repealed]

Subchapter 60. Emergency Small Business Jobs Stimulus Act

60-010. Definitions for subchapter.

60-020. Emergency small business jobs stimulus tax credit program -- Application requirements -- Maximum credits permitted.

60-030. Administrative regulations.

Subchapter 80. Water Resources Development

Port and River Development

80-100. Statement of purpose.

80-110. Establishment of foreign trade zone -- Application for authorized -- Organization under KRS Chapters 271B and 273 not prohibited.

80-120. Power to contract.

80-130. Disbursement of funds.

80-140. Riverport marketing assistance trust fund -- Contributions -- Purpose -- Grants -- Semiannual report.

Waterway Marina Development

80-310. Kentucky Waterway Marina Development Program -- Powers of cabinet.

Subchapter 85. West Kentucky Development

85-001. Repealed, 2007. [Repealed]

85-010. Repealed, 2007. [Repealed]

85-015. Repealed, 2007. [Repealed]

85-020. Repealed, 2007. [Repealed]

85-025. Repealed, 2007. [Repealed]

85-027. Repealed, 2007. [Repealed]

85-030. Repealed, 2007. [Repealed]

85-033. Repealed, 2007. [Repealed]

85-035. Repealed, 2007. [Repealed]

85-040. Repealed, 2007. [Repealed]

85-045. Repealed, 2007. [Repealed]

85-050. Repealed, 2007. [Repealed]

85-055. Repealed, 2007. [Repealed]

85-060. Repealed, 2007. [Repealed]

85-065. Repealed, 2007. [Repealed]

85-070. Repealed, 2007. [Repealed]

85-075. Repealed, 2007. [Repealed]

85-080. Repealed, 2007. [Repealed]

85-085. Repealed, 2007. [Repealed]

Subchapter 90. Additional Types of Development

Northern Kentucky Convention Center

90-005. Legislative findings.

90-010. Northern Kentucky Convention Center Corporation -- Board.

90-015. Powers and duties of corporation.

90-020. Executive director -- Use of revenues -- Annual audit.

Subchapter 99. Penalties

99-012. Repealed, effective July 1,2004. [Repealed]