Chapter 17 - Income Tax; Individual
- § 103 KAR 17:010 - Residence
- § 103 KAR 17:020 - Combined individual returns
- § 103 KAR 17:060 - Income subject to taxation; portions
- § 103 KAR 17:100 - Division of income between married individuals filing separate tax returns
- § 103 KAR 17:130 - Individual income tax; military personnel; nonresidents
- § 103 KAR 17:140 - Individual income tax - reciprocity - nonresidents
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.