TAXATION OF BUSINESS

Section 67.750 - Definitions for KRS 67.750 to 67.790
Section 67.753 - Apportionment of net profit or gross receipts of business entity to local tax district
Section 67.755 - Quarterly estimated tax payments
Section 67.758 - Refund of estimated taxes
Section 67.760 - Applicability of federal income tax law - Business entity to keep records
Section 67.763 - Tax liability of business entity that ceases doing business in tax district
Section 67.764 - Construction of exceptions for disaster response businesses and employees
Section 67.765 - Use of tax year and accounting methods required for federal income tax purposes
Section 67.766 - Tax district to submit occupational license tax forms, instructions, and ordinance to Secretary of State - Posting on one-stop business portal or other SOS Web site
Section 67.767 - Development, adoption, use, and availability of standard form or forms for occupational license tax returns - Duties of Secretary of State and tax districts
Section 67.768 - When returns to be made - Copy of federal income tax return to be submitted with return
Section 67.770 - Extensions
Section 67.773 - Tax due when return filed - Minimum and maximum liability
Section 67.775 - Auditing of returns - Payment of additional tax - Federal audit
Section 67.778 - Payment of tax not delayed - Claims for refund or credit
Section 67.780 - Employer to withhold taxes
Section 67.783 - Employer to report tax withheld - Liability of employer for failure to withhold or pay tax
Section 67.785 - Personal liability of officers of business entity
Section 67.788 - Application for refund or credit - When employee may file for refund
Section 67.790 - Penalties - Confidentiality of information filed with tax district - Suspension of services or payments if tax district fails to comply with KRS 67.766(1) or (2)
Section 67.791 - Sharing of refund application and related information
Section 67.793 - Tax district may levy one-time tax rate
Section 67.795 - When KRS 67.750 to 67.790 applies