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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 September 15, 2017.   A public hearing for these regulations is tentatively scheduled for:

OCTOBER 24, 2017 - 1:00 P.M.
 -  State Office Building, Room 11A
    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 October 17, 2017.  If requests to be heard at a public hearing are  NOT received by the deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted with the relevant regulation. 
 
OFFICE OF THE CONTROLLER
200 KAR 38:021 – Repeal of 200 KAR 38: 020, Allocation of driving under the influence service fee; and 200 KAR 38:030, Allocation and distribution of criminal court fees (Sufficient guidance is now contained in the authorizing statutes and 2016 budget language to explain the administration of the fees)

DEPARTMENT OF REVENUE
103 KAR 16:391 Repeal of 103 KAR 16:020, Qualified exempt organization under KRS 141.040(8); and 103 KAR 16:390, Attachment for corporate office information, Form 720, 720S, and 75, Schedule Q.  (Sufficient guidance is now provided in the forms and instructions)
103 KAR 17:151Repeal of 103 KAR 17:150, New home tax credit.  (The provisions of this regulation sunsetted in 2010)
103 KAR 50:021Repeal of 103 KAR 50:020, Application for state participation in tax increment financing projects; 103 KAR 50:030, Commercially reasonable limits on financing costs; and 103 KAR 50:040, General administration.  (In 2008, HB 611 transferred the administration of tax increment financing to KEDFA and the CED)
 
103 KAR 26:110Motor carrier repair and replacement parts (cleanup to conform to statutory revisions)
103 KAR 28:150Collection of sales tax on certain motor vehicle sales (cleanup to conform to statutory revisions)
103 KAR 31:050 Returned merchandise (remove reference to a regulation that has been repealed)
103 KAR 31:180Signature project refunds on construction costs (cleanup to conform to statutory revision)
103 KAR 31:190Alternative fuel, gasification, and renewable energy facility refunds on construction costs (cleanup to conform to statutory revision)
103 KAR 31:200 Energy efficiency projects (cleanup to conform to statutory revision)
103 KAR 44:060Motor vehicle usage tax valuation (cleanup to conform to statutory revision)
103 KAR 44:070 Taxation of loaner and rental motor vehicles (remove date references to forms no longer promulgated in an administrative regulation per SB 129/2016GA)
103 KAR 44:100 Procedures for refund based on vehicle condition (remove date references to forms no longer promulgated in an administrative regulation per SB 129/2016GA)
103 KAR 44:120 Incorrect statement of origin or certificate of title (remove date references to forms no longer promulgated in an administrative regulation per SB 129/2016GA)

103 KAR 1:120  Employee access to federal tax information (FTI) (Required by HB 262/2017GA and IRS Pub. 1075)


Recently Effective FAC Administrative Regulations

200 KAR   2:006  – Employee Reimbursement for Travel (Filed 9-15-16)
200 KAR   5:355  – Public-Private Partnership Delivery Method (Eff 1/6/17)
103 KAR   8:160  – Valuation of municipal solid waste landfill facilities (Eff 12/2/16)
103 KAR 15:180  – New Markets Tax Credit (Eff 7/13/16)
103 KAR   3:050  – Miscellaneous Taxes Form Manual (Eff 7/1/16)
103 KAR   3:010   General Administrative Forms Manual (Eff 6/3/16)
103 KAR   3:030  – Property and Severance Forms Manual (Eff 5/6/16)
103 KAR   3:040  – Income Tax Forms Manual (Eff 4/1/16)
200 KAR   5:021  – Finance Policy Manual Regulation. 200 KAR 5:021 Finance Policy Manual (Eff 4/1/16)
200 KAR   5:081   Repeal of 200 KAR 5:080 (Filed 5/9/17)