103 KAR 18:172. Withholding tax circulars

Link to law: http://www.lrc.ky.gov/kar/103/018/172.htm
Published: 2015

      103 KAR 18:172. Withholding tax circulars.

 

      RELATES TO: KRS 131.130(1)

      STATUTORY AUTHORITY: 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of the Department of Revenue are rescinded and shall be null, void, and unenforceable: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. Revitalization 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is being rescinded because it is obsolete.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 This circular is being rescinded because it is obsolete.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This circular is being rescinded because it is obsolete.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circular is being rescinded because it is obsolete.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. (33 Ky.R. 1203; Am. 1520; eff. 1-5-2007.)
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