For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Regulations

KRS 138.860
in effect
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138.860. Regulations The department shall administer the taxes provided under KRS 138.820(1) and may prescribe, adopt and enforce regulations relating to the administration and enforcement thereof. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 399, effective June 20, 2005. -- Created 1976 Ky. Acts ch. 376, sec. 6.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28820Fetched: 10/20/2026

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