FrankGoortani/open-us-law huggingface dataset:
KRS § 67.775 — KY Code / Title IX / Chapter 67 / Section 67.775
67.775 Auditing of returns -- Payment of additional tax -- Federal audit
Status: in_force

67.775 Auditing of returns -- Payment of additional tax -- Federal audit.

(1) As used in this section and KRS 67.778, unless the context requires otherwise:

(a) "Conclusion of the federal audit" means the date that the adjustments made by

the Internal Revenue Service to net income or gross receipts as reported on the

business entity's federal income tax return become final and unappealable; and

(b) "Final determination of the federal audit" means the revenue agent's report or

other documents reflecting the final and unappealable adjustments made by

the Internal Revenue Service.

(2) As soon as practicable after each return is received, the tax district may examine

and audit it. If the amount of tax computed by the tax district is greater than the

amount returned by the business entity, the additional tax shall be assessed and a

notice of assessment mailed to the business entity by the tax district within five (5)

years from the date the return was filed, except as otherwise provided in this

subsection.

(a) In the case of a failure to file a return or of a fraudulent return the additional

tax may be assessed at any time.

(b) In the case of a return where a business entity understates net profit or gross

receipts, or omits an amount properly includable in net profit or gross receipts,

or both, which understatement or omission or both is in excess of twenty-five

percent (25%) of the amount of net profit or gross receipts stated in the return,

the additional tax may be assessed at any time within six (6) years after the

return was filed.

(c) In the case of an assessment of additional tax relating directly to adjustments

resulting from a final determination of a federal audit, the additional tax may

be assessed before the expiration of the times provided in this subsection, or

six (6) months from the date the tax district receives the final determination of

the federal audit from the business entity, whichever is later.

The times provided in this subsection may be extended by agreement between the

business entity and the tax district. For the purposes of this subsection, a return filed

before the last day prescribed by law for filing the return shall be considered as filed

on the last day. Any extension granted for filing the return shall also be considered

as extending the last day prescribed by law for filing the return.

(3) Every business entity shall submit a copy of the final determination of the federal

audit within thirty (30) days of the conclusion of the federal audit.

(4) A tax district may initiate a civil action for the collection of any additional tax

within the times prescribed in subsection (2) of this section.
KRS § 64.190 — KY Code / Title VIII / Chapter 64 / Section 64.190
64.190 Constables
Status: in_force

64.190 Constables.

Constables may collect for the performance of the following services the following fees,

as long as such services are provided in accordance with other applicable laws:

Making arrests for violations involving a motor vehicle on

the public highways ............................................................................................$0.50

Taking up a vagrant ............................................................................................$0.50

Killing a mad dog ...............................................................................................$1.00

Killing and burying a distempered horse, ass or mule ........................................$3.00

Killing and burying any other cattle, per head ....................................................$2.00

Altering a stud, jackass or bull ............................................................................$1.00

Any other services a constable is authorized by law to perform, the same fees

allowed sheriffs for similar services.
KRS § 227.360 — KY Code / Title XIX / Chapter 227 / Section 227.360
227.360 Procedure in case of noncompliance with state fire marshal's or fire inspector's order
Status: in_force

227.360 Procedure in case of noncompliance with state fire marshal's or fire

inspector's order.

If any owner fails to comply with a summary order or an order of the state fire marshal,

his authorized designee or a fire inspector, or with an order as modified on appeal, the

state fire marshal may cause the property to be repaired, or removed if repair is not

feasible, or all fire hazard conditions remedied, at the expense of the owner. Such

expense may be enforced against any property of such owner, and the state fire marshal

and those employed by him to do the work or who furnish materials or equipment

therefor, shall have a lien for such expense on the real estate property involved.
KRS § 40.230 — KY Code / Title V / Chapter 40 / Section 40.230
40.230 Construction of chapter -- Administrator's power to make regulations
Status: in_force

40.230 Construction of chapter -- Administrator's power to make regulations.

This chapter shall be given a liberal construction in the interpretation thereof. The

administrator shall have power to make rules and regulations for implementing this

chapter; and when promulgated according to KRS Chapter 13A, the same shall have the

force and effect of law.
KRS § 150.620 — KY Code / Title XII / Chapter 150 / Section 150.620
150.620 Acquisition of lands for establishment and maintenance of public shooting, fishing, and other recreational areas -- Operation of facilities and lands -- Subleasing of land
Status: in_force

150.620 Acquisition of lands for establishment and maintenance of public shooting,

fishing, and other recreational areas -- Operation of facilities and lands --

Subleasing of land.

For the purpose of encouraging and developing public interest in wildlife and carrying out

the policy of the Commonwealth of Kentucky under KRS Chapter 150, the Department of

Fish and Wildlife Resources Commission, as a state agency, and based upon

investigations and recommendations of the commission, is hereby authorized to acquire

lands including any improvements thereon by purchase, condemnation or lease from the

State Property and Buildings Commission or from others, and partly by any or all of such

means, and to thereafter establish, improve, maintain, and operate public shooting and

fishing grounds and similar or related recreational facilities thereon, and for the purpose

of paying the cost of any such purchase or condemnation and the maintenance and

operation expenses may use and apply any funds available for that purpose. The payments

under each such lease shall be deemed an administrative and operating expense of the

department, and such payments may be secured by a pledge of and made from all or any

part of the funds coming under the control of the department including the game and fish

fund, as may be provided and specified in the lease. The commissioner, with the approval

of the commission may sublease any lands and improvements thereon acquired under the

provisions of this chapter for agricultural and for any purpose deemed by the commission

to be incidental or beneficial to the maintenance and operation of the balance of said

lands and improvements for the purpose herein stated. The commission may impose and

enforce special regulations in the maintenance and operation of the facilities and lands

acquired under the provisions of this section or lands that are managed by the department

under a cooperative agreement and charge such rates as may be deemed fair and

reasonable for the use of and participation of the public in the facilities and lands and

lease payments aforesaid may be made a first charge on the income and revenues from the

maintenance and operation of the facilities and lands and from the sublease of any portion

thereof, to be supplemented with any other funds available for that purpose.
KRS § 452.310 — KY Code / Title XLII / Chapter 452 / Section 452.310
452.310 Retransfer of papers
Status: in_force

452.310 Retransfer of papers.

In the case of a retransfer under KRS 452.290, the circuit clerk shall immediately transmit

the original papers, together with a transcript of the record pertaining thereto to the clerk

of the court to which the retransfer is made, after making out and retaining in his office a

copy of the original papers. The retransfer of the papers shall be made by the clerk or his

deputy, or by some discreet person selected by the clerk for that purpose.
KRS § 139.540 — KY Code / Title XI / Chapter 139 / Section 139.540
139.540 Taxes are due monthly
Status: in_force

139.540 Taxes are due monthly.

The taxes imposed by this chapter are due and payable to the department monthly and

shall be remitted on or before the twentieth day of the next succeeding calendar month.
KRS § 150.015 — KY Code / Title XII / Chapter 150 / Section 150.015
150.015 Purpose of 1952 Act amending game and fish laws -- Policy of state as to wildlife -- Liberal construction -- Promotion of hunger relief through wildlife management and conservation
Status: in_force

150.015 Purpose of 1952 Act amending game and fish laws -- Policy of state as to

wildlife -- Liberal construction -- Promotion of hunger relief through wildlife

management and conservation.

(1) The declared purpose of Acts 1952, ch. 200, and the policy of the Commonwealth

of Kentucky, is to protect and conserve the wildlife of this Commonwealth so as to

insure a permanent and continued supply of the wildlife resources of this state for

the purpose of furnishing sport and recreation for the present and for the future

residents of this state; to promote the general welfare of the Commonwealth; to

provide for the prudent taking and disposition of wildlife within reasonable limits,

based upon the adequacy of the supply thereof; to protect the food supply of this

state, and to insure the continuation of an important part of the commerce of this

state which depends upon the existence of its wildlife resources. It is further the

declared purpose of Acts 1952, ch. 200, and the policy of this Commonwealth, that

an adequate and flexible system be installed to accomplish the aforesaid purposes.

All of the provisions of Acts 1952, ch. 200, shall be liberally construed in such

manner as most effectually to carry out its purposes and intent.

(2) The commission shall establish a program to promote hunger relief through specific

wildlife management and conservation efforts and shall utilize the funds derived

from the sources outlined in KRS 150.150(3).
KRS § 198B.750 — KY Code / Title XVII / Chapter 198B / Section 198B.750
198B.750 Maximum voltage exception for licensed electrical engineer
Status: in_force

198B.750 Maximum voltage exception for licensed electrical engineer.

Notwithstanding Article 555.4 of the National Electrical Code or any other provision of

law, the maximum voltage of one thousand (1,000) volts for yard and pier distribution

systems may be exceeded when engineered by an electrical engineer licensed under KRS

Chapter 322.
KRS § 396.155 — KY Code / Title XXXIV / Chapter 396 / Section 396.155
396.155 Payment of encumbrances
Status: in_force

396.155 Payment of encumbrances.

If any assets of the estate are encumbered by mortgage, pledge, lien, or secured interest,

the personal representative may pay the encumbrance or any part thereof, renew or extend

any obligation secured by the encumbrance or convey or transfer the assets to the creditor

in satisfaction of his lien, in whole or in part, whether or not the holder of the

encumbrance has presented a claim, if it appears to be for the best interest of the estate.

Payment of an encumbrance does not increase the share of the distributee entitled to the

encumbered assets unless the distributee is entitled to exoneration.
KRS § 17.320 — KY Code / Title III / Chapter 17 / Section 17.320
17.320 Standards for brake fluid and Transportation Cabinet's regulations
Status: in_force

17.320 Standards for brake fluid and Transportation Cabinet's regulations.

(1) Every hydraulic brake fluid that shall be sold, offered for sale, or used for service in

any vehicle shall conform to the standards and specifications of the Society of

Automotive Engineers applicable to such fluid.

(2) The Transportation Cabinet shall adopt and enforce regulations and standards which

shall be compatible with the standards and specifications of the Society of

Automotive Engineers, so far as practicable.
KRS § 335.040 — KY Code / Title XXVI / Chapter 335 / Section 335.040
335.040 Other professions exempt
Status: in_force

335.040 Other professions exempt.

Nothing contained in KRS 335.010 to 335.160 and 335.990 shall be construed to prevent

qualified members of other recognized professions from doing work within the standards

and ethics of their respective professions provided they do not hold themselves out to the

public by any title or description of services as being engaged in the practice of social

work.
KRS § 528.070 — KY Code / Title L / Chapter 528 / Section 528.070
528.070 Permitting gambling
Status: in_force

528.070 Permitting gambling.

(1) A person is guilty of permitting gambling when, having possession or control of

premises which he knows are being used to advance gambling activity, he fails to

halt or abate or attempt to halt or abate such use within a reasonable period of time.

(2) Permitting gambling is a Class B misdemeanor.
KRS § 600.060 — KY Code / Title LI / Chapter 600 / Section 600.060
600.060 No diminishment of court's inherent contempt power -- Exception
Status: in_force

600.060 No diminishment of court's inherent contempt power -- Exception.

Notwithstanding any other provision of KRS Chapter 600 to 645, the inherent contempt

power of the court shall not be diminished, except that an order of detention for a child

found in contempt shall not exceed thirty (30) days.
KRS § 17.1522 — KY Code / Title III / Chapter 17 / Section 17.1522
17.1522 Department of Kentucky State Police to update database within thirty days of receipt of information from certain levels
Status: in_force

17.1522 Department of Kentucky State Police to update database within thirty

days of receipt of information from certain levels.

The Department of Kentucky State Police shall update the centralized criminal history

record information system within thirty (30) days of receipt of information. The update

shall include information from the:

(1) Offender level;

(2) Arrest level; and

(3) Informational and evaluational level.
KRS § 381.990 — KY Code / Title XXXII / Chapter 381 / Section 381.990
381.990 Penalties
Status: in_force

381.990 Penalties.

(1) Any officer who certifies an abstract in violation of KRS 381.240 or 381.250 shall

be fined not less than one hundred dollars ($100) nor more than five hundred dollars

($500) for each offense. In addition to such fine, the officer shall be liable

personally and on his official bond to the person in possession of the lands, and to

any and all other persons aggrieved thereby, to an action for damages sustained by

such persons by reason of such certificate.

(2) Any person who violates any of the provisions of KRS 381.690 to 381.710 shall be

fined not less than one hundred dollars ($100) nor more than five hundred dollars

($500) for each offense.

(3) Any person who fails to comply with the provisions of KRS 381.780 shall be guilty

of a misdemeanor and shall be fined twenty-five dollars ($25) for each offense.

Each day that the violation continues shall constitute a separate offense.

(4) Any person or corporation who violates KRS 381.697 shall be subject to a fine of

not less than twenty-five dollars ($25) nor more than two hundred fifty dollars

($250).

(5) Any person who fails to comply with any of the provisions of KRS 381.860 may be

fined not more than one hundred dollars ($100) per day for each offense, and the

county attorney and the Attorney General may prosecute the violator. In addition to

the fine, the violator may be liable personally to any and all persons aggrieved by

the violation and subject to an action for damages, plus court costs and plaintiffs'

attorneys' fees.
KRS § 247.6003 — KY Code / Title XXI / Chapter 247 / Section 247.6003
247.6003 Definitions for KRS 247.6005 to 247.6035
Status: in_force

247.6003 Definitions for KRS 247.6005 to 247.6035.

As used in KRS 247.6005 to 247.6035, unless the context otherwise requires:

(1) "Commissioner" means the Commissioner of Agriculture;

(2) "Board" means the State Board of Agriculture;

(3) "Corn" means all kinds and varieties of corn, including popcorn, except sweet corn

and ornamental corns;

(4) "Bushel" means fifty-six (56) pounds of corn by weight or as otherwise defined by

the United States Department of Agriculture (USDA);

(5) "Producer" means every person who produces and markets corn;

(6) "New producer" means a producer who was not engaged in the business of

producing corn at the time a referendum was conducted in accordance with the

provisions of KRS 247.6001 to 247.6035;

(7) "Person" means any individual, corporation, partnership, association, cooperative,

or other business entity;

(8) "Marketing year" means from September 1 to August 31 of the following year;

(9) "Purchaser" means any person, public or private corporation, Federal Commodity

Credit Corporation, association or partnership buying, accepting for shipment, or

otherwise acquiring the property in or to corn from a producer, and shall include a

mortgagee, pledgee, lienor, or other person, public or private, having a claim against

the producer, when the actual or constructive possession of the corn is taken as part

payment or in satisfaction of a mortgage, pledge, lien, or claim; and

(10) "Marketed" means any quantities that are sold, bartered, or for which other items of

value are exchanged.
KRS § 341.069 — KY Code / Title XXVII / Chapter 341 / Section 341.069
341.069 Governmental entity
Status: in_force

341.069 Governmental entity.

For the purpose of this chapter, a governmental entity is:

(1) The state government of the Commonwealth of Kentucky and its instrumentalities

or a governmental unit thereof as provided for in KRS 341.060;

(2) A county government and its instrumentalities;

(3) A city or municipal government and its instrumentalities;

(4) A city-county urban (merged) government and its instrumentalities;

(5) A public school district and its instrumentalities;

(6) An independent governmental organization established pursuant to Kentucky

Revised Statutes or by executive order of the Governor;

(7) A special district that is funded or partially funded by county government;

(8) A joint operation of two (2) or more of the units defined in subsections (1) through

(7) above;

(9) A joint operation of one (1) or more of the units defined in subsections (1) through

(8) above with another state or a political subdivision or instrumentality thereof;

(10) An employing unit which has service performed in covered employment pursuant to

KRS 341.050(1)(d) which is not defined as a governmental entity in subsections (1)

through (9) of this section is a governmental entity under this subsection.
KRS § 186A.130 — KY Code / Title XVI / Chapter 186A / Section 186A.130
186A.130 Fee for title application
Status: in_force

186A.130 Fee for title application.

There shall be paid for issuing and processing documents required by this chapter fees

according to the following schedule:

(1) Each application for a certificate of title shall be nine dollars ($9), of which the

county clerk shall retain six dollars ($6) and the Transportation Cabinet shall

receive three dollars ($3).

(2) Each application for a replacement or corrected certificate of title shall be six

dollars ($6), of which the county clerk shall retain four dollars ($4) and the

Transportation Cabinet shall receive two dollars ($2). If a corrected certificate must

be issued because of an error of the county clerk or the Department of Vehicle

Regulation, there shall be no charge.

(3) Each application for a speed title shall be twenty-five dollars ($25), of which the

county clerk shall retain five dollars ($5) and the Transportation Cabinet shall

receive twenty dollars ($20).

(4) (a) Each application for a certificate of title for an all-terrain vehicle shall be

fifteen dollars ($15), of which the county clerk shall retain six dollars ($6) and

the Transportation Cabinet shall receive nine dollars ($9).

(b) Each application for a replacement or corrected certificate of title for an all-

terrain vehicle shall be ten dollars ($10), of which the county clerk shall retain

four dollars ($4) and the Transportation Cabinet shall receive six dollars ($6).

If a corrected certificate must be issued because of an error of the county clerk

or the Department of Vehicle Regulation, there shall be no charge.
KRS § 454.030 — KY Code / Title XLII / Chapter 454 / Section 454.030
454.030 Forcible entry or detainer, how notice served
Status: in_force

454.030 Forcible entry or detainer, how notice served.

If the officer directed to serve notice on the defendant in forcible entry or detainer

proceedings cannot find the defendant on the premises mentioned in the writ, he may

explain and leave a copy of the notice with any member of the defendant's family thereon

over sixteen (16) years of age, and if no such person is found he may serve the notice by

posting a copy thereof in a conspicuous place on the premises and by mailing a copy of

the notice to the mailing address of the premises mentioned in the writ by regular mail

through the United States Postal Service, postage prepaid. The notice shall state the time

and place of meeting of the court.
KRS § 39A.110 — KY Code / Title V / Chapter 39A / Section 39A.110
39A.110 Compensation for property taken for temporary use -- Notice to owner of property where title taken
Status: in_force

39A.110 Compensation for property taken for temporary use -- Notice to owner of

property where title taken.

If property is taken for temporary use, pursuant to the provisions of this chapter, the

Governor shall, within thirty (30) days of the taking, fix the amount of compensation to

be paid for the property. If the property is returned to the owner in a damaged condition or

is not returned to the owner, the Governor shall, within thirty (30) days after the taking,

fix the amount of compensation to be paid for the damage or failure to return. When the

Governor deems it advisable for the state to take title to property taken under this section,

the owner shall be notified in writing by certified mail, return receipt requested, and a

copy of the notice shall be filed with the Secretary of State.
KRS § 412.020 — KY Code / Title XXXVI / Chapter 412 / Section 412.020
412.020 Extent of recovery in contribution is the same at law as in equity
Status: in_force

412.020 Extent of recovery in contribution is the same at law as in equity.

The extent of recovery, in cases of contribution, shall be the same in a court of law that it

is in a court of equity.