Ky. Rev. Stat. » Chapter 141
Kentucky Revised Statutes

Ky. Rev. Stat. § 141.085 (2026)

Repealed, 1954

✓ current as of May 2026
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Catchline at repeal: Refund of tax paid on wartime military service income; option to deduct such income from future gross income. History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Created 1948 Ky. Acts ch. 24, secs. 2 and 3.

Notes of Decisions
Cited in 1 case, 1952–1952 · leading case: Fontaine v. Dep't of Fin., 249 S.W.2d 799 (Ky. Ct. App. 1952).
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Fontaine v. Dep't of Fin., 249 S.W.2d 799 (Ky. Ct. App. 1952). · cites it 4× “(Now KRS 141.085 (D) “Any person who has paid or pays taxes on any of the income referred to in Subsection (11) of Section 1 of this Act shall be entitled to a refund of such taxes.”
— Ky. Rev. Stat. § 141.085(1) — 1 case
Fontaine v. Dep't of Fin., 249 S.W.2d 799 (Ky. Ct. App. 1952). “(Now KRS 141.085 (D) “Any person who has paid or pays taxes on any of the income referred to in Subsection (11) of Section 1 of this Act shall be entitled to a refund of such taxes.”
— Ky. Rev. Stat. § 141.085(2) — 1 case
Fontaine v. Dep't of Fin., 249 S.W.2d 799 (Ky. Ct. App. 1952). “(Now KRS 141.085 (D) “Any person who has paid or pays taxes on any of the income referred to in Subsection (11) of Section 1 of this Act shall be entitled to a refund of such taxes.”
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