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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 before the filing deadline on May 15, 2019.  A public hearing for these regulations is tentatively scheduled for June 26, 2019 at 1:00 P.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 June 19, 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 15:050 Filing dates and extensions FILED 5-7-19.pdf

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

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

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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 (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​.


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