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KENTUCKY STATUTES AND CODES
141.387 No carry forward permitted for tax credits provided by KRS 141.385 and 141.386 -- Claims for credits.
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Page 1 of 1 141.387 No carry forward permitted for tax credits provided by KRS 141.385 and 141.386 -- Claims for credits. (1) The tax credits established by KRS 141.385 and 141.386 shall not be carried forward to a return for any other period. (2) If an expenditure by a taxpayer qualifies for credits under more than one (1) of the provisions of KRS 141.385 and 141.386, the taxpayer may claim credit under one
(1) section only. Effective: June 26, 2009
History: Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 71, effective June 26, 2009.
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Page 1 of 1 141.387 No carry forward permitted for tax credits provided by KRS 141.385 and 141.386 -- Claims for credits. (1) The tax credits established by KRS 141.385 and 141.386 shall not be carried forward to a return for any other period. (2) If an expenditure by a taxpayer qualifies for credits under more than one (1) of the provisions of KRS 141.385 and 141.386, the taxpayer may claim credit under one
(1) section only. Effective: June 26, 2009
History: Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 71, effective June 26, 2009.
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