Statutes, codes, and regulations
Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 18 - Income Tax; Withholding
Section 103 KAR 18:172 - Withholding tax circulars

103 Ky. Admin. Regs. 18:172

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Current through Register Vol. 51, No. 5, November 1, 2024
Section 103 KAR 18:172 - Withholding tax circulars

RELATES TO: KRS 131.130(1)

NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the department to promulgate administrative regulations to administer and enforce Kentucky's tax laws. The Department of Revenue has many policies and circulars, a number of which predate the enactment of KRS Chapter 13A, that conflict with current tax laws. This administrative regulation formally rescinds obsolete withholding tax circulars.

Section 1. The following withholding tax circulars of the Department of Revenue are rescinded and shall be null, void, and unenforceable:
(1) Revenue Circular 42C010 - Withholding tax reporting procedures under the Ky. Revitali-zation Authority. This circular is being rescinded because it is obsolete. Guidance on withholding tax reporting procedures under the Kentucky Revitalization Authority is available in 103 KAR 18:180 - Withholding Tax Reporting Procedures Under the Kentucky Revitalization Authority.
(2) Revenue Circular 42C011 - Kentucky. Withholding tax reporting procedures under the Kentucky Jobs Development Authority. This circular is being rescinded because it is obsolete. Guidance on withholding tax reporting procedures under the Kentucky Jobs Development Authority is available in 103 KAR 18:210, Kentucky Jobs Development Act Service and Technology Job Creation Assessment Fee.
(3) Revenue Circular 42C012 - Kentucky. Withholding tax reporting procedures under the Ky. Rural Economic Development Authority. This circular is being rescinded because it is obsolete. Guidance on withholding tax reporting procedures under the Kentucky Rural Economic Development Authority is available in 103 KAR 18:190, Kentucky Rural Economic Development Act Job Development Assessment Fee.
(4) Revenue Circular 42C013 - Kentucky. Withholding tax reporting procedures under the Ky. Industrial Development Act. This circular is being rescinded because it is obsolete. Guidance on withholding tax reporting procedures under the Kentucky Industrial Development Act is available in 103 KAR 18:200, Kentucky Industrial Development Act Job Development Assessment Fee.

103 KAR 18:172

33 Ky.R. 1203; 1520; eff. 1-5-2007; Crt eff. 11-6-2018.

STATUTORY AUTHORITY: KRS 131.130(1)