Kentucky Statutes 139.025 – Regulations providing for use of tax basis other than accrual
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The department may promulgate administrative regulations providing for the reporting of gross receipts and payment of taxes levied by this chapter on a basis other than accrual.
Effective: August 1, 2008
History: Amended 2008 Ky. Acts ch. 95, sec. 5, effective August 1, 2008. — Amended
2005 Ky. Acts ch. 85, sec. 407, effective June 20, 2005. — Created 1990 Ky. Acts ch.
163, sec. 1, effective July 13, 1990.
Effective: August 1, 2008
Terms Used In Kentucky Statutes 139.025
- Department: means the Department of Revenue. See Kentucky Statutes 139.010
History: Amended 2008 Ky. Acts ch. 95, sec. 5, effective August 1, 2008. — Amended
2005 Ky. Acts ch. 85, sec. 407, effective June 20, 2005. — Created 1990 Ky. Acts ch.
163, sec. 1, effective July 13, 1990.