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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 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.

200 KAR 6:015 Real property inventories

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The following regulation was filed with the Administrative Regulation Review Subcommittee on July 12, 2019.  A public hearing for this regulation 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​

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 (added 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 (added reference to Indiana and Wisconsin agreements)

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