Kentucky Revised Statutes

Ky. Rev. Stat. § 141.0202 (2026)

Repealed, 2018

✓ current as of May 2026

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Catchline at repeal: Deduction of leasehold interest of property contributed as living quarters for homeless persons. History: Repealed 2018 Ky. Acts ch. 171, sec. 140, effective April 14, 2018. -- Created 1990 Ky. Acts ch. 303, sec. 2, effective July 1, 1990.

Notes of Decisions

Cited in 2 cases, 2006–2006 · leading case: Davis v. Dep't of Revenue of the Fin. & Admin. Cabinet, 197 S.W.3d 557 (Ky. Ct. App. 2006).

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Davis v. Dep't of Revenue of the Fin. & Admin. Cabinet, 197 S.W.3d 557 (Ky. Ct. App. 2006). “081, or, at the option of the taxpayer, minus the deduction allowed by KRS 141.0202....” . KRS 141.010(9),(10). Section 61 of the Internal Revenue Code is codified at 26 U.”

Davis v. Dept. Rev. Of Fin. & Admin. Cab., 197 S.W.3d 557 (Ky. Ct. App. 2006). “081, or, at the option of the taxpayer, minus the deduction allowed by KRS 141.0202. . . ." [6] KRS 141.010(9),(10).”

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