reglab/statecodes huggingface dataset:
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 41 - Selective Excise Tax; Cigarettes › Section 103 KAR 41:110 - Sample of cigarettes

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.135,
				138.140,
				138.155
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws. This administrative
				regulation, under authority of
				KRS
				138.155, describes the procedure for payment
				of tax on sample cigarettes on a reporting basis in lieu of affixing cigarette
				tax evidence to individual packages.
Section
			 1. In lieu of the affixture of stamps, tax on cigarettes packaged
			 and distributed by manufacturers as a complimentary gift to consumers shall be
			 paid on a monthly reporting basis. The report and tax remittance shall be
			 submitted to the Department of Revenue, Frankfort, Kentucky, by the
			 manufacturer on or before the 20th of the month following the month in which
			 the cigarettes are shipped from the factory. The report shall set forth the
			 number of cigarettes distributed and the method by which these cigarettes were
			 distributed to consumers.
Section
			 2. All packages tax-paid by the manufacturer on a monthly
			 reporting system shall bear an inscription beneath the cellophane wrapper
			 indicating that the cigarettes contained therein are "not for sale."
Section 3. The records of the manufacturer
			 relative to the distribution of sample cigarettes shall be retained for a
			 period of four (4) years and subject to audit by agents of the
			 department.
STATUTORY AUTHORITY:
				  KRS
				  131.130,
				  138.155
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 41 - Selective Excise Tax; Cigarettes › Section 103 KAR 41:120 - Retention of records

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.135(4),
				138.195
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of all tax laws of this state. This
				administrative regulation prescribes rules for the retention of records
				required to be maintained by cigarette dealers licensed under
				KRS
				138.195 and all other persons required to
				maintain records under the provisions of
				KRS
				138.135(4) and
				138.195.
Section 1.
(1) Every licensee or other person required
			 by
			 KRS
			 138.135(4) and
			 138.195
			 to preserve books, records, invoices, and documents shall keep copies of those
			 books, records, invoices, and documents on the immediate premises of each place
			 of business for a period of four (4) years.
(2) This requirement shall be effective for
			 books, records, invoices, and documents created, made, or received on or after:
(a) July 1, 2013, for licensed distributors,
			 retail distributors, and retailers of tobacco products, in accordance with
			 KRS
			 138.135; and
(b) August 1, 2013, for manufacturers and
			 importers of cigarettes, in accordance with
			 KRS
			 138.195.
(3) These books, records, invoices, and
			 documents shall be available upon demand during this period of time for
			 inspection by agents of the Department of Revenue.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 41 - Selective Excise Tax; Cigarettes › Section 103 KAR 41:130 - Elimination of cigarette tax indicia

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.140,
				138.146
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation, by the elimination of cigarette tax indicia on certain sales,
				reflects federal requirements which prohibit state taxation of cigarettes sold
				to an instrumentality of the United States Government.
Section 1. The affixture of Kentucky
			 cigarette tax indicia is not required on packages of cigarettes sold under the
			 following conditions:
(1) To the United States
			 or any instrumentality thereof for resale to and consumption by members of the
			 armed services of the United States;
(2) To the Veterans Canteen Service of the
			 Veterans Administration for resale to and consumption by veterans hospitalized
			 or domiciled in facilities of the Veterans Administration.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 41 - Selective Excise Tax; Cigarettes › Section 103 KAR 41:140 - Circular relating to cigarette licenses and taxes

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.130,
				138.140,
				138.146,
				138.155,
				138.165,
				138.175,
				138.183,
				138.185,
				138.195,
				138.205
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				13A.100(1) requires
				administrative bodies, when promulgating statements of general applicability
				that implement, interpret or prescribe law or policy, to do so only through an
				administrative regulation. The Department of Revenue has many policies and
				circulars that predate the enactment of KRS Chapter 13A and conflict with, or
				are redundancies of, current tax laws. This administrative regulation formally
				rescinds the previously-issued circular administered by the department's Office
				of Sales and Excise Taxes relating to cigarette licenses and taxes.
Section 1. Revenue Circular 73C456 merely
			 restates or summarizes the requirements or provisions of the cigarette licenses
			 and tax statutes of KRS Chapter 138 and applicable administrative regulations
			 (KRS
			 138.130,
			 138.195,
			 138.205(5),
			 103 KAR
			 41:030,
			 103 KAR
			 41:040,
			 103 KAR
			 41:050, and
			 103 KAR
			 41:060) and is hereby rescinded and shall be null,
			 void, and unenforceable.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 41 - Selective Excise Tax; Cigarettes › Section 103 KAR 41:150 - Cigarette subjobber licenses

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.130
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky. This
				administrative regulation establishes requirements for a cigarette "subjobber"
				to regularly supply Kentucky tax paid inventory to "retail locations."
Section 1. Definition. "Retail location"
			 means a place of business making any sales of cigarettes to the ultimate
			 consumer, including premises upon which cigarettes are sold through vending
			 machines and premises from where internet sales are made, but not sales for
			 further distribution or processing.
Section
			 2. A subjobber may simultaneously act in a wholesale and a retail
			 capacity, but the invoices, inventories, and sales records shall be separately
			 maintained.
Section 3. A subjobber
			 shall accept delivery of cigarettes at the wholesaler's place of business or
			 the subjobber's licensed business location. A subjobber shall not have
			 cigarettes delivered directly to the retailer by the wholesaler on his behalf.
Section 4.
(1) This administrative regulation shall
			 replace Revenue Circular 73C455.
(2) Revenue Circular 73C455 is hereby
			 rescinded and shall be null, void, and
			 unenforceable.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 41 - Selective Excise Tax; Cigarettes › Section 103 KAR 41:160 - Unstamped damaged cigarettes in transit

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.130,
				138.140,
				138.146,
				138.155,
				138.165,
				138.195,
				138.990
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate regulations necessary for the
				administration and enforcement of all tax laws in Kentucky. This administrative
				regulation establishes requirements for the proper disposal of unstamped and
				untax-paid cigarettes damaged in transit from manufacturers to Kentucky
				licensed resident wholesalers and Kentucky licensed unclassified
				acquirers.
Section 1. Definitions.
(1) "Resident wholesaler" is defined by
			 KRS
			 138.130(10).
(2) "Unclassified acquirer" is defined by
			 KRS
			 138.130(15).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 41 - Selective Excise Tax; Cigarettes › Section 103 KAR 41:220 - Applications, stamp orders, returns, reports, and statements to be filed electronically - Waiver

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.135,
				138.143,
				138.146,
				138.195
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of all tax laws of this state. This
				administrative regulation requires electronic filing for applications, reports,
				returns, and related statements for cigarettes and tobacco products in
				accordance with
				KRS
				138.135,
				138.143,
				138.146,
				and
				138.195.
Section 1. For the purpose of facilitating
			 the administration of the taxes it administers, the department may require any
			 license application, cigarette tax stamp order, tax return, report, or
			 statement to be electronically filed. Pursuant to
			 KRS
			 131.250, the following information shall be
			 filed electronically as directed by the department for periods beginning on or
			 after January 1, 2020:
(1) Manufacturer
			 reports required under the provisions of
			 KRS
			 138.135;
(2) Floor stock returns required under the
			 provisions of
			 KRS
			 138.143;
(3) Purchases of tax evidence required under
			 the provisions of
			 KRS
			 138.146; and
(4) Licenses, monthly reports, and returns
			 required under the provisions of
			 KRS
			 138.195.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 43 - Selective Excise Tax; Motor Fuels › Section 103 KAR 43:010 - Accountable losses

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.210,
				138.220
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration and enforcement of Kentucky tax laws. This administrative
				regulation, under authority of
				KRS
				138.226, interprets the statute dealing with
				accountable losses and excludes non licensed dealers.
Section 1. No allowance for losses of
			 gasoline or special fuels on which the Kentucky tax has been paid can be made
			 on gasoline or special fuels held in retail filling stations or in tanks other
			 than bulk plant or distribution tanks by licensed dealers and gasoline or
			 special fuels held in any tanks by parties other than licensed dealers. Such
			 gasoline or special fuels having passed the statutory process of "receiving,"
			 the act of use, sale, distribution or delivery, on which the tax is levied, has
			 already occurred.
Section 2. An
			 allowance may be made by the department for a loss of "received" gasoline or
			 special fuels held in bulk and distribution tanks by licensed dealers from
			 which sale or delivery is made, provided an affidavit signed by the licensed
			 gasoline or special fuels dealer is furnished the department.
Section 3. If, after investigation, the
			 losses are proved to the satisfaction of the department to have occurred the
			 dealer will be advised to make a deduction from subsequent monthly reports
			 equal to the amount of such approved losses.
STATUTORY AUTHORITY:
				  KRS
				  131.130,
				  138.226
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 43 - Selective Excise Tax; Motor Fuels › Section 103 KAR 43:140 - Cancellation

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.226,
				138.345
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation interprets
				KRS
				138.345 and sets up procedure to cancel
				unused refund permits.
Section 1. Any
			 unrevoked refund permit issued under the provisions of
			 KRS
			 138.345, upon which no application has been
			 filed with the Department of Revenue for refund of the Kentucky tax paid within
			 the next preceding calendar year, shall be subject to cancellation by the
			 department.
Section 2. Notice of
			 the intention of the department to cancel the unused refund permit shall be
			 made by advising the permittee through the regular United States Mail. If no
			 protest by the permittee is received by the department within thirty (30) days
			 from the mailing date of the notice, such cancellation shall be made.
Section 3. Nothing in this administrative
			 regulation shall be so construed as to prohibit the reis-suance of a new refund
			 permit upon proper application by any person who has had a refund permit
			 cancelled because of failure to apply for a refund during any calendar
			 year.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 43 - Selective Excise Tax; Motor Fuels › Section 103 KAR 43:310 - Subjobber issuance of refund invoices

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.210,
				138.344,
				138.349,
				138.351,
				138.358
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				department to promulgate administrative regulations necessary to administer and
				enforce Kentucky's tax laws.
				KRS
				138.349 provides that only a gasoline or
				special fuels dealer, or their subjobber agent, may execute a gasoline or
				special fuel refund invoice.
				KRS
				138.344 authorizes a credit in lieu of the
				tax refund procedure. This administrative regulation establishes the
				requirements to become an authorized subjobber agent.
Section 1. Definitions.
(1) "Authorized subjobber agent" means any
			 person who, pursuant to a written contract, purchases gasoline or special fuels
			 exclusively from a single dealer licensed under
			 KRS
			 138.310 and
			 138.320
			 and, subject to the licensed dealer's control and consent, sells the gasoline
			 or special fuels so purchased to others by the authority and on the account of
			 the licensed dealer to whom an accounting of the sales is regularly
			 made.
(2) "Gasoline dealer" or
			 "special fuels dealer" is defined by
			 KRS
			 138.210(6).
(3) "Gasoline" is defined by
			 KRS
			 138.210(11).
(4) "Special fuels" is defined by
			 KRS
			 138.210(18).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 43 - Selective Excise Tax; Motor Fuels › Section 103 KAR 43:320 - Policies and circulars relating to motor fuel taxes

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.210 to
				138.448,
				138.502
NECESSITY, FUNCTION AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky. The department
				has issued policies and circulars, a number of which predate KRS Chapter 13A,
				that conflict with current tax laws or are redundant in light of other relevant
				legal authority expressed in those policies and circulars. This administrative
				regulation formally rescinds the previously-issued circulars relating to taxes
				administered by the department's Office of Sales and Excise Taxes.
Section 1. The following circular merely
			 restates or summarizes the requirements or provisions of the motor fuel tax
			 statutes of KRS Chapter 138, cited below, and is hereby rescinded and shall be
			 null, void, and unenforceable: Circular 72C142 (revised 10/4/96), relating to
			 dealer nonhighway special fuels use deduction (KRS
			 138.240(2)(g),
			 138.340,
			 138.990(8)).
Section 2. The following circulars are
			 obsolete under the motor fuel tax statutes of KRS Chapter 138 cited below, and
			 are hereby rescinded and shall be null, void, and unenforceable:
(1) 72C051 (revised 10/4/96), relating to
			 motor fuels tax refund invoices and credits to licensed dealers (KRS
			 138.210(14),
			 138.341,
			 138.344(1),
			 138.348(1),
			 138.349,
			 138.445,
			 138.446,
			 138.351(1),
			 138.351(2),
			 and
			 138.354);
			 and
(2) 72C079 (revised 10/4/96),
			 relating to motor fuels purchases by licensed Kentucky dealers:
			 KRS
			 138.220,
			 138.224,
			 138.250,
			 and
			 138.270.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 43 - Selective Excise Tax; Motor Fuels › Section 103 KAR 43:330 - Measurement of Compressed Natural Gas (CNG) and liquefied natural gas (LNG) in gallons

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.210,
				138.220,
				138.250
NECESSITY, FUNCTION AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration of all tax laws.
				KRS
				138.226(1) authorizes the
				department to promulgate administrative regulations necessary to administer
				gasoline and special fuel taxes. This administrative regulation prescribes the
				method of measurement of compressed natural gas and liquefied natural gas in
				gallons as a special fuel.
Section 1.
			 Definitions.
(1) "Compressed natural gas"
			 means natural gas compressed into high pressure fuel cylinders capable of being
			 used to operate or propel any vehicle on public roadways.
(2) "Liquefied natural gas" means natural gas
			 that has been converted to liquid form for ease of storage or
			 transport.
(3) "Special fuels" is
			 defined by
			 KRS
			 138.210(18).
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 44 - Selective Excise Tax; Motor Vehicle Usage › Section 103 KAR 44:060 - Motor vehicle usage tax valuation

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 138.450-138.470
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				department to promulgate administrative regulations for the administration of
				all tax laws. This administrative regulation establishes the procedures to
				determine the retail value.
Section 1.
			 Definitions.
(1) "Gift" means the transfer of
			 a motor vehicle from one (1) party to another for no consideration or nominal
			 consideration.
(2) "MSRP" means the
			 manufacturer's suggested retail price.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 44 - Selective Excise Tax; Motor Vehicle Usage › Section 103 KAR 44:070 - Taxation of loaner and rental motor vehicles

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				131.180, 138.450-138.470,
				138.990
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration of all tax laws.
				KRS
				138.4605(4) requires the
				department to promulgate administrative regulations prescribing forms and
				procedures to collect the tax due on loaner or rental motor vehicles. This
				administrative regulation establishes those forms and procedures.
Section 1. Definitions.
(1) "AVIS" means the Automated Vehicle
			 Information System prescribed by KRS Chapter 186A.
(2) "Department" is defined by
			 KRS
			 131.010(2).
(3) "Due date" means the date by which a
			 report and payment of loaner or rental tax due is required to be submitted to
			 the department.
(4) "Eligible
			 taxpayer" means a motor vehicle dealer licensed under
			 KRS
			 190.010 who in the course of business loans
			 or rents designated motor vehicles exclusively to customers of their service or
			 repair components.
(5) "Loaner or
			 rental motor vehicle" is defined by
			 KRS
			 138.450(13).
(6) "Month" means a calendar month or any
			 portion of a calendar month.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 44 - Selective Excise Tax; Motor Vehicle Usage › Section 103 KAR 44:090 - Policies and circulars relating to motor vehicle usage tax

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.450 to
				138.470
NECESSITY, FUNCTION AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky. The department
				has issued policies and circulars, a number of which predate KRS Chapter 13A,
				that conflict with current tax laws or are redundant in light of other relevant
				legal authority, resulting in needless uncertainty as to the validity of the
				information expressed in those policies and circulars. This administrative
				regulation formally rescinds the previously-issued policies and circulars
				relating to taxes administered by the department's Office of Sales and Excise
				Taxes.
Section 1. The following
			 policies and circulars merely restate or summarize the requirements or
			 provisions of the motor vehicle usage tax statutes of KRS Chapter 138 and
			 applicable administrative regulations cited below, and are hereby formally
			 rescinded and shall be null, void, and unenforceable:
(1) Policies:
(a) Revenue Policy 71P015 (revised 12/1/86),
			 relating to which price must be used for motor vehicle usage tax purposes when
			 a price increase has occurred on the manufacturer's suggested retail price
			 between the order date and the delivery date of a vehicle (KRS
			 138.450,
			 138.460,
			 and
			 103 KAR
			 44:060) ;
(b) Revenue Policy 71P016 (revised 12/1/86),
			 relating to the applicable usage tax due on equipment and accessories mounted
			 on a truck chassis (KRS
			 138.450(9));
(c) Revenue Policy 71P025 (revised 12/1/86),
			 relating to the tax exempt transfer of a vehicle which has been transferred
			 from a proprietorship to a corporation, back to a proprietorship within six (6)
			 months from the date the business is incorporated (KRS
			 138.470(8));
(d) Revenue Policy 71P030 (revised 12/1/94),
			 relating to credit for tax previously paid when registering a motor vehicle
			 that was previously registered in another state (KRS
			 138.460(6));
(e) Revenue Policy 71P070 (revised 6/1/83),
			 relating to the tax treatment of transactions involving repossessed vehicles
			 that are held for resale (KRS
			 138.470(13));
(f) Revenue Policy 71P120 (revised 6/1/83),
			 relating to the collection of usage tax when registering a vehicle in the names
			 of both spouses when only one spouse qualifies for the military exemption
			 (KRS 138.470(4) and
			 (6)); and
(g) Revenue Policy 71P130 (revised 6/1/83),
			 relating to credit for sales tax paid on the purchase of a motorcycle collected
			 at time of purchase against the usage tax paid at time of registration
			 (KRS
			 138.460(6));
			 and
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 44 - Selective Excise Tax; Motor Vehicle Usage › Section 103 KAR 44:100 - Procedures for refund based on vehicle condition

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.450 -138.470
NECESSITY, FUNCTION AND CONFORMITY:
				KRS
				138.460(12)(b) requires the
				Department of Revenue to promulgate administrative regulations to develop the
				forms and the procedures by which the owner of a motor vehicle may apply for a
				refund and document the condition of the vehicle under
				KRS
				138.460(12)(a).
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations for the
				administration of all tax laws. This administrative regulation establishes the
				procedures required for claiming and documenting a refund request for motor
				vehicle usage tax when the tax paid was based upon fifty (50) percent of
				trade-in value as provided in
				KRS
				138.450(16)(a) and the
				actual condition of the vehicle at the time the usage tax was paid was less
				than fifty (50) percent of the trade-in value.
Section 1. Definitions.
(1) "Adjusted retail price" means, for a
			 motor vehicle subjected to motor vehicle usage tax pursuant to the provisions
			 of
			 KRS
			 138.450(16)(a), the price
			 based upon the following calculation:
(a)
			 Trade-in value based on the reference guide for the motor vehicle listed on the
			 Vehicle Condition Refund Application (71A010);
(b) Less the trade-in value based on the
			 reference guide for any motor vehicle given in trade; and
(c) Less any repair cost listed in the
			 vehicle condition verification documents submitted to the
			 department.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 44 - Selective Excise Tax; Motor Vehicle Usage › Section 103 KAR 44:120 - Incorrect statement of origin or certificate of title

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				138.460
NECESSITY, FUNCTION AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky. This
				administrative regulation establishes the requirements relating to taxes paid
				on a motor vehicle which has been registered under an incorrect statement of
				origin or other certificate of title.
Section
			 1. Definitions.
(1) "Kentucky
			 Certificate of Title" means a document of ownership issued by the Kentucky
			 Transportation Cabinet as Form TC 96-180 which contains the following minimum
			 vehicle information:
(a) Date the Kentucky
			 title was issued;
(b) Vehicle
			 identification number assigned to the vehicle; and
(c) Make and model of the vehicle.
Kentucky Administrative Regulations › Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE › Chapter 45 - Selective Excise Tax; Miscellaneous › Section 103 KAR 45:015 - Circular relating to the Legal Process Tax and the Spouse Abuse Shelter Fund

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				142.010,
				209.160
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				131.130(1) authorizes the
				Department of Revenue to promulgate administrative regulations necessary for
				the administration and enforcement of all tax laws in Kentucky. The Department
				of Revenue has many policies and circulars that predate the enactment of KRS
				Chapter 13A and conflict with, or are redundancies of, current tax laws. This
				administrative regulation formally rescinds the previously issued circular
				relating to taxes administered by the department's Office of Sales and Excise
				Taxes.
Section 1. Revenue Circular
			 73C203 (revised 12/1/00), relating to state taxes on legal processes and
			 instruments (KRS
			 142.010 and
			 209.160)
			 merely restates or summarizes the requirements or provisions of the legal
			 process tax and the Spouse Abuse Shelter Fund (KRS
			 142.010 and
			 209.160
			 respectively) and is hereby rescinded and shall be null, void, and
			 unenforceable.
STATUTORY AUTHORITY:
				  KRS
				  131.130(1)
Kentucky Administrative Regulations › Title 104 - COMMISSION ON HUMAN RIGHTS › Chapter 1 - Human Rights › Section 104 KAR 1:010 - Posting, distribution and availability of notices and pamphlets

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 344.190
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation is necessary to establish requirements for persons defined in KRS 344.010, 344.030, 344.130 and 344.367, to post, distribute and make available
				notices and pamphlets.
Section 1. Equal
			 Employment Opportunity Notices.
(1) An
			 employer, employment agency, licensing agency and labor organization, shall
			 post and maintain at its establishment equal employment opportunity
			 notices.
(2) Equal employment
			 opportunity notices shall be posted and shall be readily apparent to an
			 employee and applicant for employment. They shall be posted:
(a) In easily-accessible and well-lighted
			 places; and
(b) At or near each
			 location where the employee's services are performed.
(3) A Labor organization shall post "equal
			 employment opportunity" notices in easily-accessible and well-lighted places.
			 The notices shall be readily apparent to member and an applicant for
			 membership.
Kentucky Administrative Regulations › Title 104 - COMMISSION ON HUMAN RIGHTS › Chapter 1 - Human Rights › Section 104 KAR 1:020 - Administrative proceeding

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 13B.010, 344.010-344.500,
				344.600-344.680, 344.990
NECESSITY, FUNCTION, AND CONFORMITY: KRS 344.180 and 344.190 require the commission to receive, investigate, conciliate,
				and hold hearings on complaints alleging unlawful discrimination. This
				administrative regulation establishes procedures for the filing of complaints
				alleging unlawful discrimination and administrative hearings relating
				thereto.
Section 1. Definitions.
(1) "Commission" means the Kentucky
			 Commission on Human Rights established by KRS 344.150.
(2) "EEOC" means the United States Equal
			 Employment Opportunity Commission.
(3) "HUD" means the United States Department
			 of Housing and Urban Development, Office of Fair Housing and Equal
			 Opportunity.
Kentucky Administrative Regulations › Title 104 - COMMISSION ON HUMAN RIGHTS › Chapter 1 - Human Rights › Section 104 KAR 1:030 - Recordkeeping and reporting by employers, labor organizations and employment agencies

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 344.040, 344.060,
				344.500
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation establishes the procedures to be utilized by employers, labor
				organizations and employment agencies with respect to the maintenance and
				preservation of employment records and employment reports.
Section 1. Definition.
(1) "Records relevant to the determination"
			 means all:
(a) Personnel or employment records
			 relating to the complainant and other employees holding positions similar to
			 that held or sought by the complainant;
(b) Application forms or test papers
			 completed by the complainant and of other applicants for the same position;
			 and
(c) Personnel or employment
			 records relating to the complainant.
Kentucky Administrative Regulations › Title 104 - COMMISSION ON HUMAN RIGHTS › Chapter 1 - Human Rights › Section 104 KAR 1:040 - Guidelines for advertising employment or licensing opportunities

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 344.040, 344.050, 344.060,
				344.070,  29 U.S.C. 623(f), 42 U.S.C. 2000e-2(e)
NECESSITY,
				FUNCTION, AND CONFORMITY: This administrative regulation establishes the
				procedures to be used by an employer, licensing agency, labor organization or
				employment agency in advertising for jobs or licensing opportunities.
Section 1. Definition. Bona fide occupational
			 qualification is defined in  42 USC 2000e-2(e) and 29 USC 623(f).
Section 2. Help Wanted Notices or
			 Advertisements.
(1) An advertisement or notice
			 shall utilize a neutral job qualification, title, term, phrase or description
			 unless a person's sex, religion, age between forty (40) and seventy (70), or
			 national origin is deemed by the commission to be a bona fide occupational
			 qualification.
(2) Employers shall,
			 if possible, utilize gender neutral position titles and job descriptions
			 selected from the commission's listing of "Gender Neutral Employee
			 Advertisement" or "Gender Neutral Employment Terminology."
Kentucky Administrative Regulations › Title 104 - COMMISSION ON HUMAN RIGHTS › Chapter 1 - Human Rights › Section 104 KAR 1:050 - Standards and procedures for providing equal employment opportunities

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 344.010-344.500, 344.990,  29 C.F.R. 1604.1-1604.4, 1604.6-1604.11, 1605.1-1605.3, 1606.1-1606.8, 1607.1-1607.16, 1630
NECESSITY, FUNCTION, AND CONFORMITY: This
				administrative regulation establishes employment standards and procedures
				promulgated by the EEOC and enforced by the Kentucky Commission on Human
				Rights.
Section 1. Employment
			 Discrimination Guidelines. In the determination of issues prohibiting
			 employment discrimination the commission shall follow and enforce guidelines
			 promulgated by the Equal Employment Opportunity Commission.
Section 2. Federal Regulations Adopted
			 Without Change
(1) The following federal
			 regulations are adopted without change:
(a)
			 "EEOC Guidelines on Discrimination Because of Religion (with Appendix A -
			 Background Information):  29 CFR 1605.1 to  1605.3 ", 45 Federal Register 72612,
			 October 31, 1980.
(b) "EEOC
			 Guidelines on Sex Discrimination (with Appendix to Part 1604 - Questions and
			 Answers on the Pregnancy Discrimination Act):  29 CFR 1604.1 to  1604.4 and 1604.6 to 1604.11 ", 37 Federal Register 6836, April 5, 1972 and 44 Federal
			 Register 23805, April 20, 1979.
(c)
			 "EEOC Uniform Guidelines on Employee Selection Procedure,  29 CFR 1607.1 to  1607.16 ", 43 Federal Register 38295, August 25, 1978.
(d) "EEOC Guidelines on Discrimination
			 Because of National Origin,  29 CFR 1606.1 to  1606.8 ", 45 Federal Register
			 85635, December 29, 1980.
(e)
			 "Equal Employment Opportunity for Individuals with Disabilities" with
			 Interpretive Guidance on Title I of the Americans with Disabilities Act and the
			 Final Rule and Regulations,  29 CFR 1630 ", 56 Federal Register 35725, July 26,
			 1992.
Kentucky Administrative Regulations › Title 104 - COMMISSION ON HUMAN RIGHTS › Chapter 1 - Human Rights › Section 104 KAR 1:060 - Multiple dwelling developments reporting and recordkeeping requirements

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 344.360
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation establishes requirements for the retention, content and submission
				of annual reports by owners of housing accommodations covered by KRS 344.360.
Section 1. Definitions.
(1) "Multiple dwelling development" means one
			 (1) or more housing accommodations:
(a)
			 Located within the Commonwealth of Kentucky;
(b) Operated under the same management or
			 owned by the same person or persons; and
(c) Containing in the aggregate at least
			 twenty-five (25) units.
Kentucky Administrative Regulations › Title 104 - COMMISSION ON HUMAN RIGHTS › Chapter 1 - Human Rights › Section 104 KAR 1:070 - Records and reports for apprenticeships and training programs

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 344.070
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation establishes the requirement governing the submission, retention,
				content, and substitution of records and reports by persons covered by KRS 344.250(3).
Section 1. Retention of
			 Records.
(1) An apprenticeship or training
			 program shall keep a list of applicants according to race, national origin, sex
			 and age.
(2) The list shall be
			 maintained:
(a) In chronological
			 order;
(b) For a period of two (2)
			 years.
(3) A list of
			 requests for reasonable accommodations by persons with disabilities shall also
			 be maintained for two (2) years.
Kentucky Administrative Regulations › Title 104 - COMMISSION ON HUMAN RIGHTS › Chapter 1 - Human Rights › Section 104 KAR 1:080 - Guidelines on fair housing

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 344.010, 344.360-344.385,
				344.600-344.680
NECESSITY, FUNCTION, AND CONFORMITY: This
				administrative regulation establishes standards and procedures for determining
				permissible conduct by persons engaged in real estate or real estate-related
				transactions.
Section 1. Definitions.
(1) "Real estate operator" is defined in KRS 344.010(8), and includes, subject to KRS 344.362 and 344.365, any person
			 engaging in housing practices or any real estate or real estate-related
			 transaction and is not limited to those persons regularly engaging in real
			 estate as a business.
(2) "Conduct"
			 means in addition to practices prohibited by KRS 344.360 any action including
			 statements, words, and utterances.
Kentucky Administrative Regulations › Title 104 - COMMISSION ON HUMAN RIGHTS › Chapter 1 - Human Rights › Section 104 KAR 1:090 - Categories of protected persons required to fulfill reporting requirements

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 344.010,
				344.050, 344.060, 344.070, 344.180, 344.190, 344.250, 344.360,
				344.370
NECESSITY, FUNCTION, AND CONFORMITY: This administrative
				regulation establishes the standards for categorizing protected persons for the
				purposes of fulfilling reporting requirements. These categories have been
				utilized by the Equal Employment Opportunity Commission and the U.S. Department
				of Labor and are used by the Kentucky Commission on Human Rights.
Section 1. Definitions.
(1) "American Indian or Alaskan native" means
			 all persons having origin in any of the original persons of North America and
			 who maintain cultural identification through nation's affiliation or community
			 recognition.
(2) "Asian or Pacific
			 Islander" means all persons having origins in any of the original peoples of
			 the Far East, Southeast Asia, the Indian Subcontinent, or the Pacific Islands.
			 The Far East and Southeast Asia area includes China, Japan, Samoa and Vietnam,
			 Cambodia, Laos, and Thailand. The Indian Subcontinent includes India, Pakistan,
			 Bangladesh, Sri Lanka, Nepal, Sikkim, and Bhatan. The Pacific Islands include
			 the Philippine Islands.
(3)
			 "Hispanic" means all persons having origins in Mexico, Puerto Rico, Cuba, and
			 Central or South America. Persons who may have adopted the Spanish culture but
			 are not otherwise of Spanish origin are to be treated according to their racial
			 identity. Persons having their origin in the racial groups of Africa shall be
			 excluded. Persons of Portuguese ancestry shall be classified as
			 white-caucasians.
(4) "White or
			 caucasian" means all persons having origins in any of the original peoples of
			 Europe, North Africa, or the Middle East. It shall not include persons having
			 Spanish origins or cultures.
(5)
			 "Black or African American" means all persons whose origins are the black
			 racial groups of Africa and some people from South America, such as Brazil,
			 Guyana, Surinam, or Trinidad.
(6)
			 "Multiracial or biracial" means any persons whose parents are of different
			 racial or national origins.
Kentucky Administrative Regulations › Title 104 - COMMISSION ON HUMAN RIGHTS › Chapter 1 - Human Rights › Section 104 KAR 1:100 - Nondiscrimination on the basis of disability by a place of public accommodations, licensing agencies and trade organizations

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 344.050, 344.060, 344.120,
				344.130, 344.500,  28 C.F.R. 36
NECESSITY, FUNCTION, AND
				CONFORMITY: KRS 344.190(14) requires the Kentucky Commission on Human Rights to
				prescribe administrative regulations to effectuate the purposes and provisions
				of the Kentucky Civil Rights Act. This administrative regulation provides that
				all places of public accommodation be designed and constructed so as to be
				readily accessible to and usable by persons with disabilities. In addition,
				examinations or courses related to licensing or certification for professional
				and trade purposes shall be accessible to persons with disabilities.
Section 1.28 CFR Part 36, 56  FR 355.43,
			 January 26, 1992, is adopted without change and supplements Title III of the
			 Americans with Disabilities Act, which extends the prohibitions against
			 disabilities discrimination to privately operated public accommodations and
			 commercial facilities. It further requires that examinations or courses related
			 to licensing or certification for professional and trade purposes be accessible
			 to the disabled. This administrative regulation was promulgated by the U.S.
			 Department of Justice and is enforced by the Kentucky Commission on Civil
			 Rights.
Section 2. Material Adopted
			 Without Change. The following material is adopted without change:
(1) "Nondiscriminatory on the Basis of
			 Disability by Public Accommodations and in Commercial Facilities" -  28 CFR 36, 56  Federal Register 35543, January 26, 1992.
(2) This material may be inspected, copied,
			 or obtained:
(a) At the offices of the
			 Kentucky Commission on Human Rights, The Heyburn Building, Suite 700, 332 West
			 Broadway, Louisville, Kentucky 40202; or
(b) By calling:
1. (502) 595-4024;
2. (800) 292-5566;
3. (502) 595-4084, (TDD), for the hearing
			 impaired;
4. Kentucky Relay
			 Service, (800) 648-6056 (TTY/TDD).
(c) The material may also be obtained
			 directly from the Office of The Americans With Disabilities Act at (202)
			 514-0301 (voice), (202) 414-0381 (TDD), or (202) 514-6193 (electronic bulletin
			 board) in the following alternative formats:
1. Large print;
2. Braille;
3. Electronic file on computer
			 disk;
4. Audio-tape.
Kentucky Administrative Regulations › Title 105 - KENTUCKY PUBLIC PENSION AUTHORITY › Chapter 1 - General Rules › Section 105 KAR 1:001 - Definitions for 105 KAR Chapter 1

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				16.505-16.652,
				61.510-61.705,
				78.510-78.852
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				61.505(1)(g) authorizes the
				Kentucky Public Pension Authority on behalf of the Kentucky Retirement Systems
				and the County Employees Retirement System to promulgate administrative
				regulations that are consistent with the provisions of
				KRS
				16.505 to
				16.652,
				61.510 to
				61.705, and
				78.510 to
				78.852. This administrative
				regulation establishes definitions for 105 KAR Chapter 1.
Section 1. Definitions. The following
			 definitions shall apply to 105 KAR Chapter 1 unless otherwise required by
			 context or otherwise defined in a specific administrative regulation:
(1) "AAC" means:
(a) Prior to April 1, 2021, the
			 Administrative Appeals Committee of the Board of Trustees of the Kentucky
			 Retirement Systems.
(b) Beginning
			 April 1, 2021, the separate or joint Administrative Appeals Committees of the
			 Board of Trustees of the Kentucky Retirement Systems and the Board of Trustees
			 of the County Employees Retirement System in accordance with
			 KRS
			 61.645(16) and
			 78.782(16).
Kentucky Administrative Regulations › Title 105 - KENTUCKY PUBLIC PENSION AUTHORITY › Chapter 1 - General Rules › Section 105 KAR 1:020 - Reciprocal program between CERS, KERS, SPRS, TRS, JRP and LRP

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO: KRS 6.500-6.577, 16.505-16.645, 21.345-21.570,
				61.510-61.705,
				78.510-
				78.990, 161.600(3), 161.675
NECESSITY, FU NCTION, AND CONFORMITY:
				KRS
				61.645(9)(e) authorizes the
				Board of Trustees of Kentucky Retirement Systems to promulgate all
				administrative regulations necessary or proper in order to carry out the
				provisions of
				KRS
				61.515 to
				61.705,
				16.510
				to
				16.652,
				and
				78.520
				to
				78.852.
				KRS
				61.680 provides for the combining of
				retirement accounts for public employees having a retirement account in more
				than one (1) of the following state administered retirement systems: County
				Employees Retirement System, Kentucky Employees Retirement System, Judicial
				Retirement Plan, Legislators Retirement Plan, State Police Retirement System
				and Teachers' Retirement System. This administrative regulation establishes
				requirements to implement
				KRS
				61.680.
Section
			 1. Upon death, disability or service retirement the following
			 procedure shall be applicable in order to determine benefits for a member
			 having an account in more than one (1) retirement system:
(1) Combine the member's service in all
			 systems.
(2) Determine eligibility
			 in each system based on combined service.
(3) If eligible in any system, determine
			 benefits.
(4) Check for specific
			 exceptions such as prior service, request for separate account or special death
			 or disability exception.
(5) Each
			 system shall pay the applicable percentage of total benefit unless a specific
			 exception exists.
Kentucky Administrative Regulations › Title 105 - KENTUCKY PUBLIC PENSION AUTHORITY › Chapter 1 - General Rules › Section 105 KAR 1:120 - Participation of agencies

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				78.510(3),
				78.530,
				78.532,
				78.535,
				78.780
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				61.645(9)(g) authorizes the
				Board of Trustees of Kentucky Retirement Systems to promulgate all
				administrative regulations necessary or proper in order to carry out the
				provisions of
				KRS
				61.515 to
				61.705,
				16.510
				to
				16.652,
				and
				78.520
				to
				78.852.
				KRS
				78.510(3) authorizes the
				board to determine the eligibility of an agency to participate in the County
				Employees Retirement System, or CERS.
				KRS 78.780 authorizes
				the board to govern and control CERS in the same manner in which it administers
				the Kentucky Employee Retirement System. This administrative regulation
				establishes the procedures and requirements for participation.
Section 1. Definitions.
(1) "Alternate plan" means the plan under
			 which an employer purchases service credit for its employees by paying an
			 actuarial cost of the service in a lump sum or by annual
			 installments.
(2) "Board" is
			 defined by
			 KRS
			 78.510(2).
(3) "CERS" or "system" is defined by
			 KRS
			 78.510(1).
Kentucky Administrative Regulations › Title 105 - KENTUCKY PUBLIC PENSION AUTHORITY › Chapter 1 - General Rules › Section 105 KAR 1:130 - Hazardous duty coverage

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				61.592,
				78.530,
				78.545(30)
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				61.645(9)(e) requires the
				Board of Trustees of the Kentucky Retirement Systems to promulgate
				administrative regulations necessary or proper in order to carry out the
				provisions of
				KRS
				16.505 to
				16.652,
				61.510
				to
				61.705,
				and
				78.510
				to
				78.852.
				KRS
				61.592(2) requires the board
				to promulgate administrative regulations prescribing the manner in which an
				employer shall request hazardous duty coverage for employees. This
				administrative regulation establishes the procedures and forms for requesting
				hazardous position coverage.
Section
			 1. Definitions.
(1) "County" is
			 defined by
			 KRS
			 78.510(3).
(2) "Department" is defined by
			 KRS
			 61.510(3).