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Regulations Filed by the Finance and Administration Cabinet

 

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Proposed Administrative Regulations or Proposed Amendments to Administrative Regulations:


The following regulations were filed with the Administrative Regulation Review Subcommittee on or before November 6, 2019.  A public hearing for these regulations is tentatively scheduled for January 23, 2019 at 10:00 A.M. in room 9B of the State Office Building, 501 High Street, Frankfort, KY 40601.  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 502-564-9526 or Lisa.Swiger@ky.gov by 4:30 P.M. on January 15, 2019.  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.

103 KAR 26.080 Dentists and dental laboratories

103 KAR 26.120 Advertising agencies

103 KAR 27.020 Blueprints and copies

103 KAR 27.120 Photographers, photo finishers, and x-ray labs

103 KAR 28.150 Collection of sales tax on certain motor vehicle sales (Technical amendment)

103 KAR 43.101 Repeal of 43.100 Farm tractor defined

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The following regulations were filed with the Administrative Regulation Review Subcommittee on or before October 15, 2019.  A public hearing for these regulations is tentatively scheduled for December 27, 2019 at 10:00 A.M. in room 9B of the State Office Building, 501 High Street, Frankfort, KY 40601.  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 502-564-9526 or Lisa.Swiger@ky.gov by 4:30 P.M. on December 18, 2019.  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.

 

103 KAR 1:120 Employee access to Federal Tax Information (FTI)

103 KAR 8:160 Valuation of municipal solid waste landfill facilities

103 KAR 8:170 Pollution control facilities exemption

103 KAR 18:150 Employer’s withholding reporting requirements

103 KAR 31:020 Records

103 KAR 31:080 Coupons or redemption certificates  

103 KAR 31:090 Tax-paid purchases resold

103 KAR 31:200 Energy efficiency projects

103 KAR 40:010 Maintaining records

103 KAR 41:040 Cigarette vending machine operators

103 KAR 41:100 Segregation of cigarettes

103 KAR 41:110 Sample of cigarettes

103 KAR 43:010 Accountable losses

103 KAR 43:051 Repeal of 43:050, Measurement

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The following regulations were filed with the Administrative Regulation Review Subcommittee on September 13, 2019.  A public hearing for these regulations is tentatively scheduled for November 21, 2019 at 10:00 A.M. in room 9B of the State Office Building, 501 High Street, Frankfort, KY 40601.  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 502-564-9526 or Lisa.Swiger@ky.gov by 4:30 P.M. on November 14, 2019.  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.

 

103 KAR 25:050 Factors and agents

103 KAR 25:060 Temporary vendors and transient merchants

103 KAR 26:030 Optometrists, oculists, and opticians

103 KAR 26:050 Common carriers

103 KAR 26:110 Motor carrier repair and replacement parts

103 KAR 27:080 Meals served by railroads, airlines, and other transportation companies

103 KAR 27:100 Motor vehicle, manufactured homes, mobile homes, and trailers

103 KAR 27:220 Restaurant transactions

103 KAR 28:090 Tangible personal property; security instrument enforcement

103 KAR 30:270 Oil and gas extraction machinery

103 KAR 40:091 Repeal of 40.090, Consumer tax rates

103 KAR 41:031 Repeal of 103 KAR 41.030, Wholesalers, resident, and nonresident; 103 KAR 41:050, Transporters; 103 KAR 41:060, Diversified operators; and 103 KAR 41:200, Manufacturer's report

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The following regulation was filed with the Administrative Regulation Review Subcommittee on July 23, 2019.  A public hearing for this regulation is tentatively scheduled for October 24, 2019 at 10:00 A.M. in room 382 of the Capitol Annex Building, 702 Capital Avenue, Frankfort, KY 40601.  All requests to be heard at a public hearing for one or more of the regulations listed below must be submitted to Scott Aubrey at 502-564-2014 or Scott.Aubrey@ky.gov by 4:30 P.M. on October 17, 2019.  If no requests to be heard at a public hearing are received by this deadline the public hearing WILL BE CANCELLED, and a cancellation notice will be posted on this site with the relevant regulation.  Public Hearing Cancelled​​

200 KAR 6:015 Real property inventories

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The following regulations were filed with the Administrative Regulation Review Subcommittee on July 12, 2019.  A public hearing for these regulations is tentatively scheduled for August 22, 2019 at 10:00 A.M. in room 9B of the State Office Building, 501 High Street, Frankfort, KY 40601.  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 502-564-9526 or Lisa.Swiger@ky.gov by 4:30 P.M. on August 15, 2019.  If no requests to be heard at a public hearing are received by this deadline the public hearing WILL BE CANCELLED, and a cancellation notice will be posted on this site with the relevant regulation. Public Hearing Cancelled​.

103 KAR 25.131 Current month accelerated payment of sales and use taxes by larger taxpayers 

103 KAR 26.070 Contractors

103 KAR 26.090 Veterinarians and pet care providers

103 KAR 27.180 Vending Machines

103 KAR 28.010 Admissions

103 KAR 30.170 Containers, wrapping and packing materials

103 KAR 41.220 Applications, stamp orders, returns, reports, and statements

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The following regulations were filed with the Administrative Regulation Review Subcommittee on June 7, 2019.  A public hearing for these regulations is tentatively scheduled for July 25, 2019 at 10:00 am in room 9B of the State Office Building, 501 High Street, Frankfort, KY 40601.  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 502-564-9526 or lisa.swiger@ky.gov by 4:30 pm on July 17, 2019.  If no requests to be heard at a public hearing are received by this deadline the public hearing WILL BE CANCELLED, and a cancellation notice will be posted on this site with the relevant regulation. Public Hearing Cancelled​.

103 KAR 1.010 Protests

103 KAR 1.060 Electronic fund transfer

103 KAR 2.005 Life expectancy table

103 KAR 2.030 Policies and circulars relating to inheritance tax

103 KAR 5.151 Repeal of 103 KAR 5.150, Procedures for the removal of a property valuation administrator from office

103 KAR 5.160 Property valuation administrator office employee: payment of leave upon separation

103 KAR 7.031 Repeal of 103 KAR 7.030, City adoption of county assessment

103 KAR 8.011 Repeal of 103 KAR 8.010, Nonresident watercraft allocation

103 KAR 8.110 Apportioned vehicles

103 KAR 8.130 Ad valorem taxation of machinery engaged in manufacturing of coal, crushed stone, sand, gravel, and hot mix asphalt

103 KAR 16.200 Consolidated Kentucky corporation income tax return

103 KAR 16.250 Net operating loss computations for corporations

103 KAR 16.400 Combined unitary Kentucky corporation income tax return

103 KAR 26.010 Nontaxable service companies

103 KAR 27.140 Publishers of newspapers, magazines, and periodicals

103 KAR 30.261 Repeal of 103 KAR 30.260, Pollution control facilities

103 KAR 31.030 Direct pay authorization

103 KAR 31.111 Sales and purchases for resale

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The following regulations were filed with the Administrative Regulation Review Subcommittee before the filing deadline on May 15, 2019.  A public hearing for these regulations is tentatively scheduled for June 26, 2019 at 1:00 pm in room 9B of the State Office Building, 501 High Street, Frankfort, KY 40601.  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 502-564-9526 or lisa.swiger@ky.gov by 4:30 pm on June 19, 2019.  If no requests to be heard at a public hearing are received by this deadline the public hearing WILL BE CANCELLED, and a cancellation notice will be posted on this site with the relevant regulation.  Public Hearing Cancelled

103 KAR 15:050 Filing dates and extensions FILED 5-7-19

103 KAR 15:061 Repeal of 15:060 Estimated tax, amended declaration FILED 5-7-19

103 KAR 17:121 Repeal of 17:120 Estimated tax penalty FILED 5-7-19

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The following regulations were filed with the Administrative Regulation Review Subcommittee on May 13, 2019.  A public hearing for these regulations is tentatively scheduled for June 21, 2019 at 10:00 A.M. in room 182 of the Capitol Annex Building, 702 Capitol Avenue, Frankfort, KY 40601.  All requests to be heard at a public hearing for one or more of the regulations listed below must be submitted to Tammy McCall at 502-564-2924 or Tammy.McCall@ky.gov by 4:30 P.M. on June 14, 2019.  If no requests to be heard at a public hearing are received by this deadline the public hearing MAY BE CANCELLED, and a cancellation notice will be posted on this site.

200 KAR 14:201. Repeal of 200 KAR 14:200 Linked deposit program  Public Hearing Cancelled



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Recently Effective FAC Administrative Regulations

Copies of the final regulations may be found on the Legislative Research Commission's website. To read these regulations, click here.

Department of Revenue - Effective 05/03/2019
• 103 KAR 16:151 - Repeal of 103 KAR 16:100, 16:110, 16:120, 16:130, 16:145, 16:150
• 103 KAR 16:270 - Apportionment; sales factor

Department of Revenue - Effective 04/05/2019
• 103 KAR 16:250 - Net operating loss

Department of Revenue - Effective 02/01/2019
• 103 KAR 1:040 - Waiver of penalties
• 103 KAR 1:130 - Taxation of federal and certain non federal obligations
• 103 KAR 16:060 - Income classification; apportionable and nonapportionable
• 103 KAR 16:090 - Apportionment, payroll factor
• 103 KAR 16:230 - Intangible expenses; intangible interest expense; management fee
• 103 KAR 16:240 - Nexus standard for corporations and pass-through entities
• 103 KAR 16:290 - Apportionment; property factor
• 103 KAR 16:330 - Apportionment and allocation; separate accounting
• ​103 KAR 16:340 - Completed contract method

Department of Revenue - Effective 1/4/2019​
• 103 KAR 18:050 - Withholding statements 
• 103 KAR 18:050E - Withholding statements (Emergency)
• 103 KAR 15:050 - Filing dates and extensions
• 103 KAR 15:060 - Estimated tax; amended declarations; short years
• 103 KAR 15:180 - Kentucky new markets development program tax credit
• 103 KAR 15:195 - Endow Kentucky tax credit
• 103 KAR 16:381 - Repeal of 103 KAR 16:380
• 103 KAR 17:010 - Residence
• 103 KAR 17:020 - Combined individual returns
• 103 KAR 17:060 - Income subject to taxation; portions
• 103 KAR 18:081 - Repeal if 103 KAR 18:080 and 103 KAR 18:160
• 103 KAR 18:110 - Voluntary withholding
• 103 KAR 18:120 - Security for compliance bonds
• 103 KAR 18:150 - Employer’s withholding reporting requirements
• 103 KAR 19:010 - Computation of income; estates and​ trusts​

You may find these regulations on the Legislative Research Commission's website by clicking here​.


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