Kentucky Administrative Regulations Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Here’s a detailed overview of Kentucky Administrative Regulations – Title 103: Finance & Administration Cabinet; Department of Revenue:
📘 Title 103 – Overview
Title 103 governs the Department of Revenue’s administration and enforcement of Kentucky tax laws. Regulations are reviewed and updated quarterly; the most recent updates span from March 3–4, 2025 (apps.legislature.ky.gov).
📌 Chapters & Key Areas
Chapter 1 – General Administration (§ 103 KAR 1:010–1:160)
Covers taxpayer protest procedures, deadlines, protest handling by field or appeals divisions, and related provisions (law.cornell.edu).
Example: 103 KAR 1:010 (Protests) details rights and timelines for protesting assessments or refund denials, acknowledgment times, and transfer procedures to the Division of Protest Resolution (law.cornell.edu).
Chapter 2 – Inheritance Tax (§ 103 KAR 2:005–2:030)
Covers the inheritance tax lien on qualified real estate and life mortality tables.
103 KAR 2:030 formally rescinds outdated inheritance tax policies and circulars issued in the 1980s–1990s (apps.legislature.ky.gov).
Chapter 5 & 8 – Ad Valorem Tax
Chapter 5: Ad Valorem administration (§ 103 KAR 5:160–5:230).
Chapter 8: State assessment regulations (§ 103 KAR 8:090–8:170) (law.cornell.edu).
Chapters 15–19 – Income Tax
Chapter 15: General administration of income tax and program credits (e.g., new‑markets development) (law.cornell.edu).
Chapter 16: Corporate income tax (§ 103 KAR 16:060–16:400).
Chapter 17: Individual income tax—residency, combined returns, military and reciprocity provisions (§ 103 KAR 17:010–17:140) (regulations.justia.com).
Chapter 18: Withholding—including employer obligations, wage adjustments, supplemental wage withholding (§ 103 KAR 18:010–18:180) (regulations.justia.com).
Chapter 19: Miscellaneous income‑tax topics (§ 103 KAR 19:010) (law.cornell.edu).
Chapters 25–31 – Sales & Use Tax
Chapter 25: Registration & collection (§ 103 KAR 25:050–25:131).
Chapter 26: Retail & professional services (e.g., § 103 KAR 26:131 defines landscaping services subject to sales tax) (law.cornell.edu, regulations.justia.com).
Chapter 27–28: Miscellaneous retailer transactions and admissions (§ 103 KAR 28:010) (apps.legislature.ky.gov).
Chapter 30: Exemptions (§ 103 KAR 30:091–30:290).
Chapter 31: Administration, accounting, and special provisions (e.g., § 103 KAR 31:200: tax‐refund rules for energy‑efficiency investments) (law.cornell.edu, regulations.justia.com).
Chapters 40–45 – Selective Excise Taxes
Chapter 40: Alcoholic beverage excise (§ 103 KAR 40:010–40:100).
Chapter 41: Cigarettes (§ 103 KAR 41:040–41:220).
Chapter 43: Motor fuel excise (§ 103 KAR 43:010–43:330).
Chapter 44: Motor vehicle usage excise (§ 103 KAR 44:060–44:120).
Chapter 45: Other selective excise taxes (§ 103 KAR 45:015) (law.cornell.edu).
✅ Summary Table
| Chapter | Topic | Update Status (as of 2025) |
|---|---|---|
| 1 | General administration (protests, notices) | Current – Mar 3, 2025 |
| 2 | Inheritance tax policies rescinded | Current through 2019–views |
| 5 / 8 | Ad valorem tax administration & assessment | Updated through Dec 2024 / Mar 2025 |
| 15–19 | Income tax (admin, corporate, individual, withholding) | Mix of 2021 & Mar 2025 updates |
| 25–31 | Sales & use tax frameworks and incentives | Active updates through Mar–Apr 2025 |
| 40–45 | Excise taxes (alcohol, cigarettes, fuel, vehicles) | Most last updated 2021–2025 |
🔍 Next Steps
Review specific sections: Let me know if you'd like full text, amendment history, or current effective dates.
Check current version: Visit Kentucky's KAR portal or LRC site for the latest quarterly version.
Verify forms or filings: I can locate official forms and reporting requirements (e.g., withholding forms, protest declarations).
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