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Kentucky Statutes

Code Section
141.020, et seq.

Who is Required to File
Residents, nonresidents on net income from businesses, trade, professions or other activities carried on in the state or tangible or intangible property located in the state

First $3,000, 2%; Next $1,000, 3%; Next $1,000, 4%; Next $3,000, 5%; Over $8,000, 6%

Federal Income Tax Deduction

Federal Income used as Basis

Inside Kentucky Statutes