Notifications and Final Regulations
To be notified of changes to existing administrative regulations or to receive notice of newly-proposed administrative regulations, sign up at RegWatch.
Copies of the final regulations may be found on the
Legislative Research Commission's website.
Proposed Administrative Regulations or Proposed Amendments to Administrative Regulations:
Manual of policies and procedures.
The following new regulations, 200 KAR 5:021E Manual of policies and procedures and 200 KAR 5:021 Manual of policies and procedures, were filed with the Administrative Regulation Review Subcommittee on September 30, 2026.
A public hearing is tentatively scheduled for 200 KAR 5:021E on Monday, November 23, 2026, at 10:00 a.m. Eastern time at the Kentucky Finance and Administration Cabinet, 200 Mero Street, Frankfort, Kentucky 40622. All requests to be heard at the public hearing for 200 KAR 5:021E must be submitted to Cary Bishop at cary.bishop@ky.gov by 4:30 p.m. on November 16, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site. If you do not wish to be heard at the public hearing, you may submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on November 30, 2026. Written comments should be submitted to Cary Bishop at cary.bishop@ky.gov.
A public hearing is tentatively scheduled for 200 KAR 5:021 on Monday, December 21, 2026, at 10:00 a.m. Eastern time at the Kentucky Finance and Administration Cabinet, 200 Mero Street, Frankfort, Kentucky 40622. All requests to be heard at the public hearing for 200 KAR 5:021 must be submitted to Cary Bishop at cary.bishop@ky.gov by 4:30 p.m. on December 14, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site. If you do not wish to be heard at the public hearing, you may submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on December 31, 2026. Written comments should be submitted to Cary Bishop at cary.bishop@ky.gov.
In addition to the link below, the regulations may be accessed on the Legislative Research Commission website.
Filed 200 KAR 5_021E.pdf
Filed 200 KAR 5_021.pdf
Electronic data match and
levy procedures.
The following regulation, 103 KAR 1:150 “Electronic data match and levy procedures.", was filed with the Legislative Research Commission on August 24, 2026. A public hearing is tentatively scheduled for November 25, 2026, at 10:00 a.m. ET/9:00 a.m. CT, at the Kentucky Department of Revenue, 501 High Street, 11th Floor, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at DORTAXPOLICY@ky.gov by 4:30 p.m. ET/3:30 p.m. CT on November 18, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on November 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 1.150. Electronic data match and levy procedures. FILED.pdf
Supplemental wages and other payments subject to withholding.
The following regulation, 103 KAR 18:070 “Supplemental wages and other payments subject to withholding.", was filed with the Legislative Research Commission on July 9, 2026.
No requests were received to be heard at the public hearing scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 18.070. Supplemental wages and other payments subject to withholding. FILED - STAMPED.pdf
Maintaining records.
The following regulation, 103 KAR 40:010 “Maintaining records.", was filed with the Legislative Research Commission on July 9, 2026.
No requests were received to be heard at the public hearing scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 40.010. Maintaining records. FILED - STAMPED.pdf
Alcoholic beverages; tax exemptions.
The following regulation, 103 KAR 40:035 “Alcoholic beverages; tax exemptions.", was filed with the Legislative Research Commission on July 9, 2026.
No requests were received to be heard at the public hearing scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 40.035. Alcoholic beverages and cannabis infused beverages - tax exemptions. FILED - STAMPED.pdf
Transporter's records.
The following regulation, 103 KAR 40:050 “Transporter's records.", was filed with the Legislative Research Commission on July 9, 2026.
No requests were received to be heard at the public hearing scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 40.050 Transporter's reports. FILED - STAMPED.pdf
Consumer tax; customs.
The following regulation, 103 KAR 40:100 “Consumer tax; customs.", was filed with the Legislative Research Commission on July 9, 2026.
No requests were received to be heard at the public hearing scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 40.100 Consumer tax - customs. FILED - STAMPED.pdf
Cigarette vending machine operators.
The following regulation, 103 KAR 41:040 “Cigarette vending machine operators.", was filed with the Legislative Research Commission on July 9, 2026.
No requests were received to be heard at the public hearing scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 41.040 Vending machine operators. FILED - STAMPED.pdf
Evidence of tax payment.
The following regulation, 103 KAR 41:090 “Evidence tax payment.", was filed with the Legislative Research Commission on July 9, 2026.
No requests were received to be heard at the public hearing scheduled for September 23, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on September 30, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 41.090 FILED - STAMPED.pdf
Brokers, lienors and fiduciaries.
The following regulation, 103 KAR 27:030 “Brokers, lienors and fiduciaries.", was filed with the Legislative Research Commission on June 2, 2026.
No requests were received to be heard at the public hearing scheduled for August 26, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on August 31, 2026. Written comments should be submitted to Gary Morris at Gary.Morris@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 27.030 Brokers lienors and fiduciaries. FILED.pdf
Leases and rentals.
The following regulation, 103 KAR 28:051 “Leases and rentals.", was filed with the Legislative Research Commission on June 2, 2026.
No requests were received to be heard at the public hearing scheduled for August 26, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on August 31, 2026. Written comments should be submitted to Gary Morris at Gary.Morris@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 28.051 Leases and rentals. FILED.pdf
Sales to water haulers.
The following regulation, 103 KAR 30:280 “Sales to water haulers.", was filed with the Legislative Research Commission on June 2, 2026.
No requests were received to be heard at the public hearing scheduled for August 26, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on August 31, 2026. Written comments should be submitted to Gary Morris at Gary.Morris@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 30.280 Sales to water haulers. FILED.pdf
Motor vehicle usage tax valuation.
The following regulation, 103 KAR 44:060 “Motor vehicle usage tax valuation.", was filed with the Legislative Research Commission on June 2, 2026.
No requests were received to be heard at the public hearing scheduled for August 26, 2026, at 10:00 a.m. ET/9:00 a.m. CT; therefore, the hearing has been canceled.
If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on August 31, 2026. Written comments should be submitted to Gary Morris at Gary.Morris@ky.gov.
The regulation may be accessed on the Legislative Research Commission website.
103 KAR 44.060 Motor vehicle usage tax valuation. FILED.pdf