Kentucky Statutes 67.764 – Construction of exceptions for disaster response businesses and employees
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(1) The exceptions contained in KRS § 68.180(3)(g), 68.197(5)(d), 91.200(3)(h), and
92.300(2)(a)4. and (b)3. shall not be interpreted, construed, or otherwise relied upon in any way to establish a minimum nexus or other minimum contact requirements for the purposes of determining the liability for either a tax or fee placed upon a business or employee by a taxing jurisdiction, except as related to disaster response businesses and disaster response employees for work performed within the taxing jurisdiction during a disaster response period.
(2) As used in this section, the terms “disaster response business,” “disaster response employee,” and “disaster response period” shall have the same meaning as in KRS
141.010.
Effective: June 29, 2021
History: Created 2021 Ky. Acts ch. 31, sec. 10, effective June 29, 2021.
92.300(2)(a)4. and (b)3. shall not be interpreted, construed, or otherwise relied upon in any way to establish a minimum nexus or other minimum contact requirements for the purposes of determining the liability for either a tax or fee placed upon a business or employee by a taxing jurisdiction, except as related to disaster response businesses and disaster response employees for work performed within the taxing jurisdiction during a disaster response period.
Terms Used In Kentucky Statutes 67.764
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
(2) As used in this section, the terms “disaster response business,” “disaster response employee,” and “disaster response period” shall have the same meaning as in KRS
141.010.
Effective: June 29, 2021
History: Created 2021 Ky. Acts ch. 31, sec. 10, effective June 29, 2021.