Notwithstanding any other provision of this chapter or KRS 134.580, a refundable sales and use tax credit may be allowed under KRS 141.389 related to the distilled spirits income tax credit.
KRS 139.512
Refundable sales and use tax credit
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Effective: March 31, 2023 History: Created 2023 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.