Statutes > Kentucky Statutes > CHAPTER 139 SALES AND USE TAXES > 139.025 Regulations providing for use of tax basis other than accrual.

139.025 Regulations providing for use of tax basis other than accrual.

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139.025 Regulations providing for use of tax basis other than accrual. The department may promulgate administrative regulations providing for the reporting of <br>gross receipts and payment of taxes levied by this chapter on a basis other than accrual. Effective: August 1, 2008 <br>History: Amended 2008 Ky. Acts ch. 95, sec. 5, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 407, effective June 20, 2005. -- Created 1990 Ky. Acts <br>ch. 163, sec. 1, effective July 13, 1990.