# KRS § 141.018: 141.018 Department's authority to interpret and carry out provisions of certain income tax changes made by the 2005 Regular Session and 2006 First Extraordinary Session of the General Assembly -- Authority to promulgate administrative regulations to explain or implement changes

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.018

## Section

- **Citation:** KRS § 141.018
- **Heading:** 141.018 Department's authority to interpret and carry out provisions of certain income tax changes made by the 2005 Regular Session and 2006 First Extraordinary Session of the General Assembly -- Authority to promulgate administrative regulations to explain or implement changes
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 141 / Section 141.018

## Text

141.018 Department's authority to interpret and carry out provisions of certain

income tax changes made by the 2005 Regular Session and 2006 First

Extraordinary Session of the General Assembly -- Authority to promulgate

administrative regulations to explain or implement changes.

Consistent with the provisions of 2005 Ky. Acts ch. 168 and the provisions of 2006 (1st

Extra. Sess.) Ky. Acts ch. 2, the Department of Revenue shall have the authority to

interpret and carry out the provisions and intent of amendments made by the 2005

Regular Session of the General Assembly and the 2006 First Extraordinary Session of the

General Assembly relative to the imposition of the tax assessed under this chapter on

individuals, entities taxable as individuals, entities taxable under KRS 141.040 and

141.0401, the passed-through income of entities taxable under KRS 141.040 and

141.0401, entities considered not taxable or exempt from tax, any other entity or taxable

unit, and any related item of income, deduction, or credit, and shall promulgate

administrative regulations necessary to explain or implement this section.

## Nearby sections

- [KRS § 141.010 141.010 Definitions for chapter for taxable years beginning on or after January 1, 2018](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.010.md)
- [KRS § 141.011 141.011 Casualty losses -- Net operating losses](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.011.md)
- [KRS § 141.014 141.014 Disposition of receipts under chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.014.md)
- [KRS § 141.016 141.016 Reporting federal adjusted gross income attributed to husband and wife -- Allocation of income and business deductions between husband and wife](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.016.md)
- [KRS § 141.017 141.017 Deductions allowed by this chapter limited to amounts directly or indirectly subject to taxation under this chapter -- No item to be deducted more than once](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.017.md)
- [KRS § 141.018 141.018 Department's authority to interpret and carry out provisions of certain income tax changes made by the 2005 Regular Session and 2006 First Extraordinary Session of the General Assembly -- Authority to promulgate administrative regulations to explain or implement changes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.018.md)
- [KRS § 141.019 141.019 Calculation of adjusted gross income and net income for taxpayers other than corporations](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.019.md)
- [KRS § 141.020 141.020 Levy of income tax on individuals -- Rate of normal tax -- Reduction -- Tax credits -- Income of nonresidents subject to tax -- Election to pay tax imposed by KRS 141.023](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.020.md)
- [KRS § 141.021 141.021 Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.021.md)
- [KRS § 141.023 141.023 Optional tax tables](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.023.md)
- [KRS § 141.030 141.030 Levy of income tax on estates, trusts and fiduciaries -- Liability of fiduciaries](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.030.md)
- [KRS § 141.039 141.039 Calculation of gross income and net income for corporations](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.039.md)
- [KRS § 141.040 141.040 Corporation income tax -- Exemptions -- Rate](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.040.md)
- [KRS § 141.041 141.041 Tax credit for corporations for installing, modifying or utilizing coal for manufacturing or heating](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.041.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C141_S141.018. Check the current official text before relying on it. Not legal advice.