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Kentucky Administrative Regulations
Title 103
Chapter 18
103 Ky. Admin. Regs. 18
Income Tax; Withholding
Finance and Administration Cabinet - Department of Revenue
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010
Employers required to withhold.
020
Withholding return adjustment.
030
Monthly and quarterly reporting requirements.
040
Annual payment of income tax withholding.
050
Withholding statements.
060
Miscellaneous payroll period.
070
Supplemental wages and other payments subject to withholding.
080
Two (2) or more employers
081
Repeal of 103 KAR 018:080 and 103 KAR 018:160
090
Payroll records.
100
Exemption certificates.
110
Voluntary withholding.
120
Security for compliance; bonds.
130
Partial of current month's remittance required
140
Twice-monthly filing and payment of withholding of individual income tax
141
Current month payment of individual income tax withheld by larger withholders.
150
Employer's withholding reporting requirements.
160
Partnership income, credits, and payments subject to withholding
170
Withholding tax circulars
172
Withholding tax circulars.
180
Kentucky economic development acts wage assessment.
190
Kentucky Rural Economic Development Act job development assessment fee
191
Repeal of 103 KAR 18:190, 103 KAR 18:200, 103 KAR 18:210 &103 KAR 18:220
200
Kentucky Industrial Development Act job development assessment fee
210
Kentucky Jobs Development Act service and technology job creation assessment fee
220
Kentucky economic opportunity zone job development assessment fee