Regulations Filed by the Finance and Administration Cabinet

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Copies of the final regulations may be found on the Legislative Research Commission's website.

Proposed Administrative Regulations or Proposed Amendments to Administrative Regulations:

The following regulation was filed with the Administrative Regulation Review Subcommittee on 6/2/22. A public hearing is tentative scheduled for July 21, 2022, at 10:00 a.m., in the 11th Floor conference room in the State Office Building, 501 High Street, Frankfort, KY 40601. All requests to be heard at the public hearing for the regulation listed below must be submitted to Gary Morris at Gary.Morris@ky.gov​ by 4:30 p.m. on July 14, 2022. 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.

• 103 KAR 043:340E – Excise taxes on gasoline and special fuels; average wholesale price of gasoline and annual survey value 
  (PUBLIC HEARING CANCELLED)
  

The following regulation was filed with the Administrative Regulation Review Subcommittee before noon on July 1, 2021.  A public hearing for these regulations is tentatively scheduled for August 24, 2021 at 10:00 A.M. at the Kentucky Finance and Administration Cabinet Office of General Counsel, 702 Capital Ave., Suite 392, Frankfort, Kentucky 40601.A virtual hearing may be held at the discretion of the Finance and Administration Cabinet.  All requests to be heard at a public hearing for this regulations must be submitted to Cary Bishop at cary.bishop@ky.gov by 4:30 P.M. on August 17, 2021.  If no requests to be heard at a public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site with the relevant regulation(s).

• 200 KAR 3:020E (PUBLIC HEARING CANCELLED)
  

The following regulation was filed with the Administrative Regulation Review Subcommittee before noon on July 1, 2021.  A public hearing for these regulations is tentatively scheduled for September 23, 2021 at 10:00 A.M. at the Kentucky Finance and Administration Cabinet Office of General Counsel, 702 Capital Ave., Suite 392, Frankfort, Kentucky 40601.A virtual hearing may be held at the discretion of the Finance and Administration Cabinet.  All requests to be heard at a public hearing for this regulations must be submitted to Cary Bishop at cary.bishop@ky.gov by 4:30 P.M. on September 17, 2021.  If no requests to be heard at a public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site with the relevant regulation(s).

• 200 KAR 3:020 (PUBLIC HEARING CANCELLED)
  

The following regulations were filed with the Administrative Regulation Review Subcommittee before noon on July 15, 2021. 

A public hearing for these regulations is tentatively scheduled for September 22, 2021 at 10:00 A.M. in room 11A of the State Office Building, 501 High Street, Frankfort, KY 40601.  A virtual hearing may be held at the discretion of the Department of Revenue.

All requests to be heard at a public hearing for one or more of the regulations listed below must be submitted to Gary Morris at Gary.Morris@ky.gov by 4:30 P.M. on September 14, 2021. If no requests to be heard at a public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site with the relevant regulation(s).

• 103 KAR 8:090 – Classification of property (PUBLIC HEARING CANCELLED)
  
• 103 KAR 16:270 – Apportionment; receipts factor (PUBLIC HEARING CANCELLED)
  
• 103 KAR 16:320 – Claim of right doctrine (PUBLIC HEARING CANCELLED)
  
• 103 KAR 16:352 – Corporate income tax policies and circulars (PUBLIC HEARING CANCELLED)
  
• 103 KAR 18:020 – Withholding return adjustment (PUBLIC HEARING CANCELLED)
  
• 103 KAR 18:090 – Payroll records (PUBLIC HEARING CANCELLED)
  
• 103 KAR 27:050 – Sourcing of retail sales by florists (PUBLIC HEARING CANCELLED)
  
• 103 KAR 27:150 – Repairers and reconditioners of tangible personal property (PUBLIC HEARING CANCELLED)
  
• 103 KAR 27:230 – Motor vehicle body shops (PUBLIC HEARING CANCELLED)
  
• 103 KAR 30:091 – Sales to Farmers (PUBLIC HEARING CANCELLED)
  
• 103 KAR 30:120 – Machinery for new & expanded industry (PUBLIC HEARING CANCELLED)
  
• 103 KAR 30:140 – Energy and energy producing fuels (PUBLIC HEARING CANCELLED)
  
• 103 KAR 30:190 – Interstate and foreign commerce (PUBLIC HEARING CANCELLED)
  
• 103 KAR 30:250 – Property used in publishing newspapers (PUBLIC HEARING CANCELLED)​
  

The following regulations were filed with the Administrative Regulation Review Subcommittee on January 29, 2021.

A public hearing for these regulations is tentatively scheduled for April 22, 2021 at 10:00 A.M. in room 11A of the State Office Building, 501 High Street, Frankfort, KY 40601. If social distancing measures are still in place at this time, a virtual hearing may be held.

All requests to be heard at a public hearing for one or more of the regulations listed below must be submitted to Lisa Swiger at Lisa.Swiger@ky.gov by 4:30 P.M. on April 14, 2021. If no requests to be heard at a public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site with the relevant regulation(s).

• 103 KAR 26:131 – Landscaping services (PUBLIC HEARING CANCELLED)

The following regulations were filed with the Administrative Regulation Review Subcommittee on January 14, 2021.

A public hearing for these regulations is tentatively scheduled for March 25, 2021 at 10:00 A.M. in room 11A of the State Office Building, 501 High Street, Frankfort, KY 40601. If social distancing measures are still in place at this time, a virtual hearing may be held.

All requests to be heard at a public hearing for one or more of the regulations listed below must be submitted to Lisa Swiger at Lisa.Swiger@ky.gov by 4:30 P.M. on March 17, 2021. If no requests to be heard at a public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site with the relevant regulation(s).

• 103 KAR 1:160 – Mandatory electronic filing and payment requirements (PUBLIC HEARING CANCELLED)
• 103 KAR 26:100 – Industrial linen and laundry supply services (PUBLIC HEARING CANCELLED)
• 103 KAR 26:130 – Landscaping services (WITHDRAWN 01/28/2021)