Taxation of Business
- 67.750 Definitions for KRS 67.750 to 67.790
- 67.753 Apportionment of Net Profit or Gross Receipts of Business Entity to Local Tax District
- 67.755 Quarterly Estimated Tax Payments
- 67.758 Refund of Estimated Taxes
- 67.760 Applicability of Federal Income Tax Law; Business Entity to Keep Records
- 67.763 Tax Liability of Business Entity that Ceases Doing Business in Tax District
- 67.764 Construction of Exceptions for Disaster Response Businesses and Employees
- 67.765 Use of Tax Year and Accounting Methods Required for Federal Income Tax Purposes
- 67.766 Tax District to Submit Occupational License Tax Forms, Instructions, and Ordinance to Secretary of State; Posting on One-Stop Business Portal or Other Sos Web Site
- 67.767 Development, Adoption, Use, and Availability of Standard Form or Forms for Occupational License Tax Returns; Duties of Secretary of State and Tax Districts
- 67.768 when Returns to be Made; Copy of Federal Income Tax Return to be Submitted with Return
- 67.770 Extensions
- 67.773 Tax Due when Return Filed; Minimum and Maximum Liability
- 67.775 Auditing of Returns; Payment of Additional Tax; Federal Audit
- 67.778 Payment of Tax Not Delayed; Claims for Refund or Credit
- 67.780 Employer to Withhold Taxes
- 67.783 Employer to Report Tax Withheld; Liability of Employer for Failure to Withhold or Pay Tax
- 67.785 Personal Liability of Officers of Business Entity
- 67.788 Application for Refund or Credit; when Employee May File for Refund
- 67.790 Penalties; Confidentiality of Information Filed with Tax District; Suspension of Services or Payments if Tax District Fails to Comply with KRS 67.766(1) or (2)
- 67.791 Sharing of Refund Application and Related Information
- 67.793 Tax District May Levy One-Time Tax Rate
- 67.795 when KRS 67.750 to 67.790 Applies