Ky. Rev. Stat. § 141.350
Current through 2024 Ky. Acts ch.225
The amount deducted and withheld as tax under KRS 141.310 and 141.315 during any calendar year upon the wages of any individual and the amount of credit described in KRS 154.22-070(2), 154.24-110, 154.24-150(3) and (4), 154.25-040, 154.26-100(2), 154.27-080, 154.28-110, or 154.32-090 shall be allowed as a credit to the recipient of the income against the tax imposed by KRS 141.020, for taxable years beginning in the calendar year. If more than one (1) taxable year begins in the calendar year, the amount shall be allowed as a credit against the tax for the last taxable year so beginning.
KRS 141.350
Amended 2009, (1st Extra. Sess.) Ky. Acts ch. 1, sec. 53, effective6/26/2009. -- Amended 2007, (2d Extra. Sess.) Ky. Acts ch. 1, sec. 14, effective 8/30/2007. -- Amended 2000, Ky. Acts ch. 300, sec. 3, effective 7/14/2000; and ch. 528, sec. 19, effective 7/14/2000. -- Amended 1996, Ky. Acts ch. 194, sec. 6, effective 7/15/1996. -- Amended 1994 Ky. Acts ch. 450, sec. 35, effective 7/15/1994. - Amended 1992 Ky. Acts ch. 105, sec. 71, effective 7/14/1992; ch. 358, sec. 18, effective 7/14/1992; and ch. 359, sec. 14, effective 7/14/1992. -- Amended 1988 Ky. Acts ch. 392, sec. 22, effective 4/8/1988. --Amended 1978 Ky. Acts ch. 384, sec. 27, effective 6/17/1978. -- Created 1954 Ky. Acts ch. 79, sec. 30, effective 6/17/1954.