Legal Services

Regulations Filed by the Finance and Administration Cabinet

 

To be notified of changes to existing administrative regulations or to receive notice of newly-proposed administrative regulations, sign up with RegWatch at: 

   
https://secure.kentucky.gov/Regwatch/


Proposed Administrative Regulations or Proposed Amendments to Administrative Regulations:

The following regulation(s) were filed with the Administrative Regulation Review Subcommittee before the filing deadline on December 14, 2018.  A public hearing 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 16, 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. 
 

  ~

 The following regulations were filed with the Administrative Regulation Review Subcommittee before the November 15, 2018 filing deadline.  A public hearing for these regulations is tentatively scheduled for December 21, 2018 at 10:00 A.M. in room 8A 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 Todd Renner at 502-782-6081 or Todd.Renner@ky.gov by 4:30 P.​M. on December 16, 2018.  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. THIS HEARING HAS BEEN CANCELLED.​

103 KAR 16.151 Repeal of 103 KAR 16:100, 16:110, 16:120, 16:130, 16:145, and 16:150 (Filed 11-14-18)




​​

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 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 - Incomeclassification; apportionable and nonapportionable
• 103 KAR 16.090 - Apportionment, payroll factor
• 103KAR 16.230 - Intangible expenses, intangible interest expense and 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​

Department of Revenue - Effective 12/07/2018
• 103 KAR 15:041 – Repeal of 103 KAR 15:040, Statute of Limitations; assessments and refunds; and 103 KAR 15:090, Computing the amortization deduction for intangible assets. (Authorizing statute contains sufficient guidance.)
• 103 KAR 16:011 – Repeal of 103 KAR 16:010, Taxable income; coal royalty; 103 KAR 16:210, Calculation of gross income for corporations that are pass-through entities and treatment of certain deductions for their individual members, partners, and shareholders; 103 KAR 310, Domestic production activity d​eduction; and 103 KAR 16:360, Deductibility of the New York franchise tax on business corporations, the Massachusetts corporate excise tax, and West Virginia business and occupations tax in computing a corporation's net income. 
• 103 KAR 17:042 – Repeal of 103 KAR 17:041, Tax deferral for combat zone service (Authorizing statute contains sufficient guidance.)
• 103 KAR 18:191 – Repeal of 103 KAR 18:190, Kentucky Rural Economic Development Act job development assessment fee; 103 KAR 18:200, Kentucky Industrial Development Act job development assessment fee; 103 KAR 18:210, Kentucky Jobs Development Act service and technology job creation assessment fee; 103 KAR 18:220, Kentucky Economic Opportunity Zone job development assessment fee (The guidance for these regulations has been consolidated into 103 KAR 18:180 now that they all share the same form and instructions for reporting.)
• ​103 KAR 15:110 – Ethanol tax credit (updates statutory citations to conform to recent statutory revisions)
• 103 KAR 15:120 – Cellulosicethanol tax credit (updates statutory citations to conform to recent statutory revisions)
• 103 KAR 15:140 – Biodiesel tax credit (updates statutory citations to conform to recent statutory revisions)
• 103 KAR 16:352 – Corporation income taxes policies and circulars (Add Revenue Policy 41P150 to the list of rescinded policies)
• 103 KAR 17:100 – Division of income between married individuals filing separate returns (added citation to federal guidance)
• 103 KAR 17:130 – Individual income tax - military personnel - nonresidents (added citation to federal guidance)
• 103 KAR 17:140 – Individual income tax – reciprocity – nonresidents (add reference to Indiana and Wisconsin agreements)

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


​​