FrankGoortani/open-us-law huggingface dataset:
KRS § 67.758 — KY Code / Title IX / Chapter 67 / Section 67.758
67.758 Refund of estimated taxes
Status: in_force

67.758 Refund of estimated taxes.

(1) In the case where the tax computed under KRS 67.750 to 67.790 is less than the

amount which has been declared and paid as estimated tax for the same taxable

year, a refund shall be made upon the filing of a return.

(2) (a) Overpayment resulting from the payment of estimated tax in excess of the

amount determined to be due upon the filing of a return for the same taxable

year may be credited against the amount of estimated tax determined to be due

on any declaration filed for the next succeeding taxable year or for any

deficiency or nonpayment of tax for any previous taxable year;

(b) No refund shall be made of any estimated tax paid unless a complete return is

filed as required by KRS 67.750 to 67.790.

(3) At the election of the business entity, any installment of the estimated tax may be

paid prior to the date prescribed for its payment.
KRS § 153.220 — KY Code / Title XII / Chapter 153 / Section 153.220
153.220 Duties and functions of arts council
Status: in_force

153.220 Duties and functions of arts council.

The duties and functions of the arts council shall be to:

(1) Stimulate and encourage throughout the state the study and presentation of the arts,

and foster public interest and participation therein;

(2) Encourage public interest in the cultural heritage of our state and expand the state's

cultural resources;

(3) Encourage and assist freedom of artistic expression essential for the well-being of

the arts;

(4) Serve as the sole agency in the Commonwealth for administration of a state arts

plan developed in coordination with the Tourism, Arts and Heritage Cabinet;

(5) Establish standards and procedures and advisory committees as necessary to advise

the Governor on the selection of the Kentucky poet laureate or writer laureate;

(6) Advise the Governor on matters pertaining to the arts;

(7) Adopt and promulgate regulations for the performance of its duties and functions

provided in KRS 153.210 to 153.235;

(8) Receive federal grants, and other money and property of any nature whatsoever

which may be given, donated, conveyed, bequeathed, devised, or otherwise

transferred, without condition or restriction, except that provided by law, other than

that it be used for some purpose of the council as permitted by KRS 153.210 to

153.235;

(9) Contract from time to time, as appropriate, with experts and consultants who may

be utilized as deemed necessary, and make other necessary purchases and

expenditures, all in accordance with the state plan approved by the secretary of the

Tourism, Arts and Heritage Cabinet and with the state purchasing provisions of

KRS Chapters 45 and 45A;

(10) Hold public and private hearings for the purpose of furthering the objectives of the

council's programs; and

(11) Make and sign any agreements, subject to the provisions of KRS Chapters 45 and

45A, and do and perform any acts that may be necessary to carry out the purposes of

KRS 153.210 to 153.235.
KRS § 67A.725 — KY Code / Title IX / Chapter 67A / Section 67A.725
67A.725 Basis of assessment
Status: in_force

67A.725 Basis of assessment.

The assessment for any public improvement authorized by the provisions of KRS

67A.710 to 67A.825 shall be on an assessed land value basis.
KRS § 426.180 — KY Code / Title XXXIX / Chapter 426 / Section 426.180
426.180 Railroads -- Property subject to execution -- Receiver to enforce judgment
Status: in_force

426.180 Railroads -- Property subject to execution -- Receiver to enforce judgment.

(1) The rolling stock and other movable property belonging to any railroad company in

this state shall be considered personal property, and liable to execution and sale in

the same manner as the property of individuals. The earnings, money and choses in

action of any railroad company in the hands of any officer, agent or employee may

be subjected to the payment of debts in the same manner as similar property of

individuals.

(2) If an execution on a judgment against any company owning or operating any

railroad in this state is returned by the proper officer showing no property found, in

whole or in part, the plaintiff therein may institute an equitable action against the

company in the circuit court of the county in which the judgment was rendered to

place its road and property in the hands of a receiver. The court, upon a petition

showing such return and the failure to pay the judgment, shall, upon the service of

summons upon the company, appoint some suitable person as receiver of the

company.

(3) The receiver shall take possession and control of all the road and property belonging

to and operated by the company, including all rolling stock. The receiver shall

operate the road until he has collected a sum sufficient to pay the judgment and

costs and the cost of the receivership, and he shall then surrender the road and

property to the defendant. The receiver shall first pay out of the earnings and

receipts of the road collected by him the necessary operating expenses, including

what shall be necessary to keep the road in such repair that it can be safely and

properly operated. A bond for the faithful performance of his duties with good and

sufficient surety approved by the court shall be executed by the receiver before

entering upon his duties.
KRS § 341.080 — KY Code / Title XXVII / Chapter 341 / Section 341.080
341.080 "Calendar year," "calendar quarter," "week," and "week of unemployment" defined
Status: in_force

341.080 "Calendar year," "calendar quarter," "week," and "week of

unemployment" defined.

As used in this chapter, unless the context clearly requires otherwise:

(1) Except in so far as the Education and Labor Cabinet by administrative regulation

prescribes the equivalent thereof to meet particular conditions:

(a) "Calendar year" means a year beginning on January 1; and

(b) "Calendar quarter" means three (3) consecutive months beginning on January

1, April 1, July 1, or October 1;

(2) "Week" means such period of seven (7) consecutive calendar days as the cabinet

prescribes in administrative regulation; and

(3) "Week of unemployment" means any period of seven (7) consecutive days, as

prescribed by the cabinet in administrative regulations, during which a worker

performed less than full-time work and earned less than an amount equal to one and

one-fourth (1-1/4) times the benefit rate determined for him or her in accordance

with the provisions of subsection (2) of KRS 341.380 except for any week he or she

received shared work benefits in accordance with KRS 341.4161 to 341.4173.
KRS § 352.480 — KY Code / Title XXVIII / Chapter 352 / Section 352.480
352.480 Duplicate maps -- Survey of abandoned or closed mine
Status: in_force

352.480 Duplicate maps -- Survey of abandoned or closed mine.

(1) The commissioner shall, upon the application therefor in written form by any

person, make or cause to be made, at the expense of the applicant, a duplicate of any

final or abandoned mine map on file with the department. The department also may

make public or divulge any portion of a mine map submitted to the department by a

licensee or operator.

(2) When any underground mine is worked out or is about to be abandoned or

indefinitely closed, the licensee shall make or cause to be made a final map of the

mine, to show the entire worked-out area at the time the mine was abandoned or

closed. A certified copy of the final map of the mine, on a scale of not less than one

hundred (100) and not more than five hundred (500) feet to the inch, shall be filed

with the commissioner.
KRS § 205.220 — KY Code / Title XVII / Chapter 205 / Section 205.220
205.220 Payments, to whom made -- Accounting -- Exemption from assignment, levy or execution
Status: in_force

205.220 Payments, to whom made -- Accounting -- Exemption from assignment,

levy or execution.

(1) Payments of public assistance grants for eligible individuals shall be made at the

time and in the manner prescribed by regulation to:

(a) The needy aged or needy blind or needy permanently and totally disabled

person or recipient; or

(b) The parent or relative with whom a needy child lives; or

(c) The parent or legal guardian of a blind minor; or

(d) The legal guardian of (a) or (b) above; or

(e) Such other persons on behalf of an eligible person as may be prescribed by

regulation; or

(f) Committees appointed by the court and approved for payment purposes by the

secretary according to prescribed regulations.

(2) Any person who is receiving and disbursing public assistance grants on behalf of

another individual eligible under this chapter shall upon request make an accounting

of such funds to the cabinet in accordance with regulations. If a public assistance

grant made on behalf of a needy individual is not used for the benefit of such

individual, such payment shall be suspended pending reasonable assurance that

future grants will benefit the individual on whose behalf such payments are made.

(3) Public assistance shall not be assignable and shall be exempt from levy or

execution. Furthermore, no assignment, pledge or encumbrance of any right to

benefits due or payable under this chapter shall be valid. Public assistance benefits,

as long as they are not mingled with other funds of the recipient, shall be exempt

from any remedy for the collection of all debts, liens and encumbrances. No waiver

of any exemption provided for in this subsection shall be valid.
KRS § 67.327 — KY Code / Title IX / Chapter 67 / Section 67.327
67.327 Fire department membership charges and subscriber fees may be added to property tax bills -- Collection and distribution
Status: in_force

67.327 Fire department membership charges and subscriber fees may be added to

property tax bills -- Collection and distribution.

(1) If a county fire department is authorized by law to collect membership charges or

subscriber fees for combating fires or serving in other emergencies, the fiscal court

may adopt an ordinance to require those annual membership charges or subscriber

fees to be added to property tax bills. In any county where the fiscal court has

adopted such an ordinance, the county clerk shall add the annual membership

charges or subscriber fees to the tax bills of the affected property owners.

(2) The membership charges or subscriber fees shall be collected and distributed by the

sheriff to the appropriate fire departments in the same manner as the other taxes on

the bill and unpaid fees or charges shall bear the same penalty as general state and

county taxes. This shall be a lien on the property against which it is levied from the

time of the levy.
KRS § 330.030 — KY Code / Title XXVI / Chapter 330 / Section 330.030
330.030 Auctioneer's license required -- When auction house operator's license required -- When escrow account required
Status: in_force

330.030 Auctioneer's license required -- When auction house operator's license

required -- When escrow account required.

(1) It is unlawful for any person to advertise or act as an auctioneer or apprentice

auctioneer within the Commonwealth, or advertise or act as an auctioneer or

apprentice auctioneer of real or personal property located within the

Commonwealth, without a license issued by the board.

(2) It is unlawful for any person to advertise or act as a limited livestock auctioneer

within the Commonwealth without a license issued by the board.

(3) (a) It is unlawful for any person to advertise or act as an auction house operator

within the Commonwealth without a license issued by the board.

(b) An auction house operator shall be a licensed auctioneer or apprentice

auctioneer if he or she acts as an auctioneer or apprentice auctioneer. If

licensed as an auctioneer, an auction house operator license shall not be

required.

(c) If an auction house operator conducts and operates more than one (1) auction

house, a license shall be issued for each location, and the initial and renewal

fees shall be applicable.

(d) This subsection applies to each co-owner or manager of an auction house who

actively participates in the operation of the auction house, but who is not an

auctioneer.

(4) (a) Each licensed principal auctioneer or auction house operator who takes

possession of money for another in relation to an auction shall maintain at

least one (1) escrow account.

(b) If a licensee already maintains an escrow account due to licensure pursuant to

KRS Chapter 198B, 324, or 324A, the licensee shall not be required to

maintain a second, separate escrow account.
KRS § 142.100 — KY Code / Title XI / Chapter 142 / Section 142.100
142.100 Definitions for KRS 142.100 to 142.135
Status: in_force

142.100 Definitions for KRS 142.100 to 142.135.

As used in KRS 142.100 to 142.135:

(1) "Board" means the Kentucky 911 Services Board established in KRS 65.7623;

(2) "Department" means the Kentucky Department of Revenue;

(3) "Fund" means the CMRS fund established in KRS 65.7627;

(4) "CMRS prepaid service charge" means the charge imposed on prepaid wireless

telecommunications service under KRS 65.7634;

(5) "Purchaser" means a person who purchases prepaid wireless telecommunications

service in a retail transaction;

(6) "Retail transaction" means the purchase of prepaid wireless telecommunications

service from a retailer for any purpose other than resale; and

(7) "Retailer" means a person who sells prepaid wireless telecommunications service to

any person for a purpose other than resale.
KRS § 186.420 — KY Code / Title XVI / Chapter 186 / Section 186.420
186.420 Exemption of operators of road or farm machinery and persons in Armed Forces
Status: in_force

186.420 Exemption of operators of road or farm machinery and persons in Armed

Forces.

(1) No person need obtain an operator's license to operate a road roller, road machinery

or any tractor or implement of husbandry temporarily drawn or propelled on the

highways.

(2) Every person in the service of the Army, Navy or Marine Corps of the United

States, when furnished with an operator's permit from the United States, shall be

exempt from an operator's license when operating an official vehicle in the course

of his service.
KRS § 243.055 — KY Code / Title XX / Chapter 243 / Section 243.055
243.055 Hotel in-room service license
Status: in_force

243.055 Hotel in-room service license.

(1) As used in this section, the following definitions shall apply:

(a) "Hotel" means any hotel, motel, inn, or other establishment which offers

overnight accommodations to the public for hire;

(b) "In-room service" means the delivery of alcoholic beverages in unbroken

packages by an employee of the hotel to a registered guest's room when the

alcoholic beverages have been ordered by a guest and when the guest shall be

billed for the cost of the alcoholic beverages at the time of delivery, with all

sales of the alcoholic beverages being completed upon delivery; and,

additionally, the provision of a cabinet or other facility located in a hotel

guest's room which contains alcoholic beverages and which is provided upon

written request of the guest and which is accessible by lock and key or remote

control device only to the guest, with the sale of the alcoholic beverages

contained therein being final at the time requested, except for a credit which

may be given to the guest for any unused portion. The licensee may stock a

cabinet or other facility located in a hotel guest's room pursuant to this section,

with fifty (50) milliliter containers of distilled spirits.

(2) The department may issue a hotel in-room service license to any hotel which is

licensed to sell distilled spirits, wine, and malt beverages upon the payment of the

fee set forth in KRS 243.030. The license shall authorize the licensee to sell

distilled spirits, wine, and malt beverages by in-room service. The sale of alcoholic

beverages by in-room service shall be subject to all restrictions and limitations

contained in KRS Chapters 241 to 244, and the administrative regulations issued

under those chapters, and shall be authorized only on the days and only during the

hours as the sale of alcoholic beverages is otherwise authorized in the county or

municipality. All alcoholic beverages sold pursuant to this section shall be

considered by the drink sales and shall be subject to all state and local taxes

imposed on alcoholic beverages and shall be purchased from a licensed wholesaler

and distributor.
KRS § 80.160 — KY Code / Title IX / Chapter 80 / Section 80.160
80.160 Removal of obstructions to low-income housing
Status: in_force

80.160 Removal of obstructions to low-income housing.

All persons having buildings, structures, works, conduits, mains, pipes, tracks, or other

physical obstructions in, under, over, or upon the public ways, that interfere with or

impede the progress of low-income housing when in process of construction and

establishment, shall, upon reasonable notice from the authority, promptly shift or remove

the obstruction, to the extent necessary, at their own cost and expense, except as

otherwise provided or required by law. In cities the city legislative body may prescribe by

ordinance the penalty for failing to shift or remove the obstruction.
KRS § 186A.215 — KY Code / Title XVI / Chapter 186A / Section 186A.215
186A.215 Procedures for transfer of vehicle ownership
Status: in_force

186A.215 Procedures for transfer of vehicle ownership.

(1) If an owner transfers his interest in a vehicle, he shall, at the time of the delivery of

the vehicle, execute an assignment and warranty of title to the transferee in the

space provided therefor on the certificate of title, except if the space provided

therefor on the owner's certificate of title fails to meet the Kentucky requirements

for lawful conveyance of title or if the space provided therefor on the owner's

certificate of title fails to meet the requirements for the owner to execute an

odometer disclosure statement as required by federal law in effect at the time

transferor executes an assignment and warranty of title. Pursuant to the exceptions

provided by this subsection and in other cases where applicable, the transferor shall

execute an assignment and warranty of title to the transferee by executing the

application as provided by the Department of Vehicle Regulation and available

from the county clerk. The transferor shall cause the application with the certificate

of title attached to be delivered to the transferee.

(2) Except as otherwise provided in this chapter, the transferee shall, promptly after

delivery to him of the vehicle, execute the application for a new certificate of title

and registration. If an application is required by subsection (1) of this section, the

transferee shall execute the applicable portions provided to him by his transferor.

Any unexpired registration shall remain valid upon transfer of said vehicle to the

transferee.

(3) The application with its supporting documentation attached shall promptly be

submitted to the county clerk as provided in KRS 186A.115, together with the

required fees.

(4) If it comes to the attention of a transferor that a transferee did not promptly submit

the necessary document within fifteen (15) calendar days to the county clerk as

required by law in order to complete the transfer transaction, a transferor shall

submit to the county clerk, in his county of residence, an affidavit that he has

transferred his interest in a specific vehicle, and the clerk shall enter appropriate

data into the AVIS system which shall restrict any registration transaction from

occurring on that vehicle until the transfer has been processed. The Transportation

Cabinet may adopt administrative regulations governing this subsection. This

subsection shall not apply to any transactions involving licensed Kentucky motor

vehicle dealers.

(5) This section shall not apply to a vehicle which has had the title surrendered to a

county clerk or a hulk vehicle. Hulk vehicle shall mean a vehicle or part thereof that

is:

(a) In a rusted, wrecked, discarded, worn out, extensively damaged, dismantled,

and mechanically inoperative condition; or

(b) Of an apparent value of less than two hundred dollars ($200).
KRS § 83.590 — KY Code / Title IX / Chapter 83 / Section 83.590
83.590 Mayor's reorganization powers -- Appointment of advisory committees -- Compensation
Status: in_force

83.590 Mayor's reorganization powers -- Appointment of advisory committees --

Compensation.

(1) The mayor may establish, abolish, or alter the organization of any agency or

administrative department under his control, including changing the name of a

department to explain more clearly the function performed by it by recommending

to the board of aldermen an ordinance stating the changes made and designating the

functions, personnel, funds, equipment, facilities and records, as applicable, to be

transferred.

(2) The mayor may appoint advisory or study committees to assist and advise him on

problems concerning the various functions and departments of city government.

Members of such committees shall serve without pay, but may be reimbursed for

necessary and actual expenses.