103 KAR 45:015 - Circular relating to the Legal Process Tax and the Spouse Abuse Shelter Fund
RELATES TO: KRS 142.010, 209.160
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations necessary for the administration and enforcement of all tax laws in Kentucky. The Department of Revenue has many policies and circulars that predate the enactment of KRS Chapter 13A and conflict with, or are redundancies of, current tax laws. This administrative regulation formally rescinds the previously issued circular relating to taxes administered by the department's Office of Sales and Excise Taxes.
STATUTORY AUTHORITY: KRS 131.130(1)
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