The department may promulgate administrative regulations providing for the reporting of gross receipts and payment of taxes levied by this chapter on a basis other than accrual.
KRS 139.025
Regulations providing for use of tax basis other than accrual
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Effective: August 1, 2008 History: Amended 2008 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.