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

KRS 131.041 to 131.081 to apply to all taxes administered by Department of Revenue

KRS 131.061
in effect
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Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28096Fetched: 10/20/2026