Download pdf
Loading PDF...


139.480 Property exempt. Any other provision of this chapter to the contrary notwithstanding, the terms &quot;sale at <br>retail,&quot; &quot;retail sale,&quot; &quot;use,&quot; &quot;storage,&quot; and &quot;consumption,&quot; as used in this chapter, shall not <br>include the sale, use, storage, or other consumption of: <br>(1) Locomotives or rolling stock, including materials for the construction, repair, or modification thereof, or fuel or supplies for the direct operation of locomotives and <br>trains, used or to be used in interstate commerce; (2) Coal for the manufacture of electricity; <br>(3) All energy or energy-producing fuels used in the course of manufacturing, processing, mining, or refining and any related distribution, transmission, and <br>transportation services for this energy that are billed to the user, to the extent that <br>the cost of the energy or energy-producing fuels used, and related distribution, <br>transmission, and transportation services for this energy that are billed to the user <br>exceed three percent (3%) of the cost of production. Cost of production shall be <br>computed on the basis of plant facilities which shall mean all permanent structures <br>affixed to real property at one (1) location; (4) Livestock of a kind the products of which ordinarily constitute food for human consumption, provided the sales are made for breeding or dairy purposes and by or <br>to a person regularly engaged in the business of farming; (5) Poultry for use in breeding or egg production; <br>(6) Farm work stock for use in farming operations; <br>(7) Seeds, the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business, and commercial fertilizer to be <br>applied on land, the products from which are to be used for food for human <br>consumption or are to be sold in the regular course of business; provided such sales <br>are made to farmers who are regularly engaged in the occupation of tilling and <br>cultivating the soil for the production of crops as a business, or who are regularly <br>engaged in the occupation of raising and feeding livestock or poultry or producing <br>milk for sale; and provided further that tangible personal property so sold is to be <br>used only by those persons designated above who are so purchasing; (8) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals to be used in the production of crops as a business, or in the raising and feeding of <br>livestock or poultry, the products of which ordinarily constitute food for human <br>consumption; (9) Feed, including pre-mixes and feed additives, for livestock or poultry of a kind the products of which ordinarily constitute food for human consumption; (10) Machinery for new and expanded industry; <br>(11) Farm machinery. As used in this section, the term &quot;farm machinery&quot; means machinery used exclusively and directly in the occupation of tilling the soil for the <br>production of crops as a business, or in the occupation of raising and feeding <br>livestock or poultry or of producing milk for sale. The term &quot;farm machinery,&quot; as <br>used in this section includes machinery, attachments, and replacements therefor, <br>repair parts, and replacement parts which are used or manufactured for use on, or in the operation of farm machinery and which are necessary to the operation of the <br>machinery, and are customarily so used; but this exemption shall not include <br>automobiles, trucks, trailers, and truck-trailer combinations; (12) Property which has been certified as a pollution control facility as defined in KRS 224.01-300, and all materials, supplies, and repair and replacement parts purchased <br>for use in the operation or maintenance of the facilities used specifically in the steel-<br>making process. The exemption provided in this subsection for materials, supplies, <br>and repair and replacement parts purchased for use in the operation of pollution <br>control facilities shall be effective for sales made through June 30, 1994; (13) Tombstones and other memorial grave markers; <br>(14) On-farm facilities used exclusively for grain or soybean storing, drying, processing, or handling. The exemption applies to the equipment, machinery, attachments, <br>repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (15) On-farm facilities used exclusively for raising poultry or livestock. The exemption shall apply to the equipment, machinery, attachments, repair and replacement parts, <br>and any materials incorporated into the construction, renovation, or repair of the <br>facilities. The exemption shall apply but not be limited to vent board equipment, <br>waterer and feeding systems, brooding systems, ventilation systems, alarm systems, <br>and curtain systems. In addition, the exemption shall apply whether or not the seller <br>is under contract to deliver, assemble, and incorporate into real estate the <br>equipment, machinery, attachments, repair and replacement parts, and any materials <br>incorporated into the construction, renovation, or repair of the facilities; (16) Gasoline, special fuels, liquefied petroleum gas, and natural gas used exclusively and directly to: <br>(a) Operate farm machinery as defined in subsection (11) of this section; <br>(b) Operate on-farm grain or soybean drying facilities as defined in subsection (14) of this section; (c) Operate on-farm poultry or livestock facilities defined in subsection (15) of this section; (d) Operate on-farm ratite facilities defined in subsection (24) of this section; <br>(e) Operate on-farm llama or alpaca facilities as defined in subsection (26) of this section; or (f) Operate on-farm dairy facilities; (17) Textbooks, including related workbooks and other course materials, purchased for use in a course of study conducted by an institution which qualifies as a nonprofit <br>educational institution under KRS 139.495. The term &quot;course materials&quot; means only <br>those items specifically required of all students for a particular course but shall not <br>include notebooks, paper, pencils, calculators, tape recorders, or similar student <br>aids; (18) Any property which has been certified as an alcohol production facility as defined in KRS 247.910; (19) Aircraft, repair and replacement parts therefor, and supplies, except fuel, for the direct operation of aircraft in interstate commerce and used exclusively for the <br>conveyance of property or passengers for hire. Nominal intrastate use shall not <br>subject the property to the taxes imposed by this chapter; (20) Any property which has been certified as a fluidized bed energy production facility as defined in KRS 211.390; (21) Any property to be incorporated into the construction, rebuilding, modification, or expansion of a blast furnace or any of its components or appurtenant equipment or <br>structures. The exemption provided in this subsection shall be effective for sales <br>made through June 30, 1994; (22) Beginning on October 1, 1986, food or food products purchased for human consumption with food coupons issued by the United States Department of <br>Agriculture pursuant to the Food Stamp Act of 1977, as amended, and required to <br>be exempted by the Food Security Act of 1985 in order for the Commonwealth to <br>continue participation in the federal food stamp program; (23) Machinery or equipment purchased or leased by a business, industry, or organization in order to collect, source separate, compress, bale, shred, or otherwise <br>handle waste materials if the machinery or equipment is primarily used for recycling <br>purposes; (24) Ratite birds and eggs to be used in an agricultural pursuit for the breeding and production of ratite birds, feathers, hides, breeding stock, eggs, meat, and ratite by-<br>products, and the following items used in this agricultural pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; <br>(c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to incubation <br>systems, egg processing equipment, waterer and feeding systems, brooding <br>systems, ventilation systems, alarm systems, and curtain systems. In addition, <br>the exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (25) Embryos and semen that are used in the reproduction of livestock, if the products of these embryos and semen ordinarily constitute food for human consumption, and if <br>the sale is made to a person engaged in the business of farming; (26) Llamas and alpacas to be used as beasts of burden or in an agricultural pursuit for the breeding and production of hides, breeding stock, fiber and wool products, meat, <br>and llama and alpaca by-products, and the following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; and (c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to waterer <br>and feeding systems, ventilation systems, and alarm systems. In addition, the <br>exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (27) Baling twine and baling wire for the baling of hay and straw; <br>(28) Water sold to a person regularly engaged in the business of farming and used in the: (a) Production of crops; <br>(b) Production of milk for sale; or <br>(c) Raising and feeding of: 1. Livestock or poultry, the products of which ordinarily constitute food for <br>human consumption; or 2. Ratites, llamas, alpacas, buffalo, cervids or aquatic organisms; (29) Buffalos to be used as beasts of burden or in an agricultural pursuit for the production of hides, breeding stock, meat, and buffalo by-products, and the <br>following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; <br>(c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. The exemption shall apply to waterer <br>and feeding systems, ventilation systems, and alarm systems. In addition, the <br>exemption shall apply whether or not the seller is under contract to deliver, <br>assemble, and incorporate into real estate the equipment, machinery, <br>attachments, repair and replacement parts, and any materials incorporated into <br>the construction, renovation, or repair of the facilities; (30) Aquatic organisms sold directly to or raised by a person regularly engaged in the business of producing products of aquaculture, as defined in KRS 260.960, for sale, <br>and the following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Water; <br>(c) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; and (d) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities and, any gasoline, special fuels, liquefied <br>petroleum gas, or natural gas used to operate the facilities. The exemption <br>shall apply, but not be limited to: waterer and feeding systems; ventilation, <br>aeration, and heating systems; processing and storage systems; production systems such as ponds, tanks, and raceways; harvest and transport equipment <br>and systems; and alarm systems. In addition, the exemption shall apply <br>whether or not the seller is under contract to deliver, assemble, and <br>incorporate into real estate the equipment, machinery, attachments, repair and <br>replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (31) Members of the genus cervidae permitted by KRS Chapter 150 that are used for the production of hides, breeding stock, meat, and cervid by-products, and the <br>following items used in this pursuit: <br>(a) Feed and feed additives; <br>(b) Insecticides, fungicides, herbicides, rodenticides, and other chemicals; and <br>(c) On-site facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities. In addition, the exemption shall apply <br>whether or not the seller is under contract to deliver, assemble, and <br>incorporate into real estate the equipment, machinery, attachments, repair and <br>replacement parts, and any materials incorporated into the construction, <br>renovation, or repair of the facilities; (32) (a) Repair or replacement parts for the direct operation or maintenance of a motor vehicle, including any towed unit, used exclusively in interstate commerce for <br>the conveyance of property or passengers for hire, provided the motor vehicle <br>is licensed for use on the highway and its declared gross vehicle weight with <br>any towed unit is forty-four thousand and one (44,001) pounds or greater. <br>Nominal intrastate use shall not subject the property to the taxes imposed by <br>this chapter; (b) Repair or replacement parts for the direct operation and maintenance of a motor vehicle operating under a charter bus certificate issued by the <br>Transportation Cabinet under KRS Chapter 281, or under similar authority <br>granted by the United States Department of Transportation; and (c) For the purposes of this subsection, &quot;repair and replacement parts&quot; means tires, brakes, engines, transmissions, drive trains, chassis, body parts, and their <br>components. &quot;Repair and replacement parts&quot; shall not include fuel, machine <br>oils, hydraulic fluid, brake fluid, grease, supplies, or accessories not essential <br>to the operation of the motor vehicle itself, except when sold as part of the <br>assembled unit, such as cigarette lighters, radios, lighting fixtures not <br>otherwise required by the manufacturer for operation of the vehicle, or tool or <br>utility boxes; and (33) Food donated by a retail food establishment or any other entity regulated under KRS 217.127 to a nonprofit organization for distribution to the needy. Effective: July 12, 2006 <br>History: Amended 2006 Ky. Acts ch. 64, sec. 4, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 173, Pt. XIX, sec. 2, effective August 1, 2005; and Pt. XVI, sec. 3, <br>effective June 1, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 40, effective January <br>1, 2004. -- Amended 2002 Ky. Acts ch. 254, sec. 1, effective April 8, 2002. -- Amended 1998 Ky. Acts ch. 29, sec. 1, effective August 1, 1998; ch. 35, sec. 1, <br>effective July 15, 1998; ch. 125, sec. 1, effective July 15, 1998; ch. 264, sec. 1, <br>effective August 1, 1998; ch. 265, sec. 1, effective August 1, 1998; ch. 366, sec. 1, <br>effective July 15, 1998; and ch. 536, sec. 3, effective July 15, 1998. -- Amended <br>1996 Ky. Acts ch. 333, sec. 1, effective April 10, 1996, retroactive to January 1, <br>1980. -- Amended 1994 Ky. Acts ch. 68, sec. 4, effective July 15, 1994.</div></article><aside class="right-sidebar"><div class="related-sidebar"><h3><span class="emoji">⚖️</span> State Laws</h3><ul class="state-laws-list"><li><a href="https://state-laws.laws.com/state-of-alabama">The State Laws of <!-- -->Alabama</a></li><li><a href="https://state-laws.laws.com/state-of-alaska">The State Laws of <!-- -->Alaska</a></li><li><a href="https://state-laws.laws.com/state-of-arizona">The State Laws of <!-- -->Arizona</a></li><li><a href="https://state-laws.laws.com/state-of-arkansas">The State Laws of <!-- -->Arkansas</a></li><li><a href="https://state-laws.laws.com/state-of-california">The State Laws of <!-- -->California</a></li><li><a href="https://state-laws.laws.com/state-of-colorado">The State Laws of <!-- -->Colorado</a></li><li><a href="https://state-laws.laws.com/state-of-connecticut">The State Laws of <!-- -->Connecticut</a></li><li><a href="https://state-laws.laws.com/state-of-delaware">The State Laws of <!-- -->Delaware</a></li><li><a href="https://state-laws.laws.com/state-of-florida">The State Laws of <!-- -->Florida</a></li><li><a href="https://state-laws.laws.com/state-of-georgia">The State Laws of <!-- -->Georgia</a></li><li><a href="https://state-laws.laws.com/state-of-hawaii">The State Laws of <!-- -->Hawaii</a></li><li><a href="https://state-laws.laws.com/state-of-idaho">The State Laws of <!-- -->Idaho</a></li><li><a href="https://state-laws.laws.com/state-of-illinois">The State Laws of <!-- -->Illinois</a></li><li><a href="https://state-laws.laws.com/state-of-indiana">The State Laws of <!-- -->Indiana</a></li><li><a href="https://state-laws.laws.com/state-of-iowa">The State Laws of <!-- -->Iowa</a></li><li><a href="https://state-laws.laws.com/state-of-kansas">The State Laws of <!-- -->Kansas</a></li><li><a href="https://state-laws.laws.com/state-of-kentucky">The State Laws of <!-- -->Kentucky</a></li><li><a href="https://state-laws.laws.com/state-of-louisiana">The State Laws of <!-- -->Louisiana</a></li><li><a href="https://state-laws.laws.com/state-of-maine">The State Laws of <!-- -->Maine</a></li><li><a href="https://state-laws.laws.com/state-of-maryland">The State Laws of <!-- -->Maryland</a></li><li><a href="https://state-laws.laws.com/state-of-massachusetts">The State Laws of <!-- -->Massachusetts</a></li><li><a href="https://state-laws.laws.com/state-of-michigan">The State Laws of <!-- -->Michigan</a></li><li><a href="https://state-laws.laws.com/state-of-minnesota">The State Laws of <!-- -->Minnesota</a></li><li><a href="https://state-laws.laws.com/state-of-mississippi">The State Laws of <!-- -->Mississippi</a></li><li><a href="https://state-laws.laws.com/state-of-missouri">The State Laws of <!-- -->Missouri</a></li><li><a href="https://state-laws.laws.com/state-of-montana">The State Laws of <!-- -->Montana</a></li><li><a href="https://state-laws.laws.com/state-of-nebraska">The State Laws of <!-- -->Nebraska</a></li><li><a href="https://state-laws.laws.com/state-of-nevada">The State Laws of <!-- -->Nevada</a></li><li><a href="https://state-laws.laws.com/state-of-new-hampshire">The State Laws of <!-- -->New Hampshire</a></li><li><a href="https://state-laws.laws.com/state-of-new-jersey">The State Laws of <!-- -->New Jersey</a></li><li><a href="https://state-laws.laws.com/state-of-new-mexico">The State Laws of <!-- -->New Mexico</a></li><li><a href="https://state-laws.laws.com/state-of-new-york">The State Laws of <!-- -->New York</a></li><li><a href="https://state-laws.laws.com/state-of-north-carolina">The State Laws of <!-- -->North Carolina</a></li><li><a href="https://state-laws.laws.com/state-of-north-dakota">The State Laws of <!-- -->North Dakota</a></li><li><a href="https://state-laws.laws.com/state-of-ohio">The State Laws of <!-- -->Ohio</a></li><li><a href="https://state-laws.laws.com/state-of-oklahoma">The State Laws of <!-- -->Oklahoma</a></li><li><a href="https://state-laws.laws.com/state-of-oregon">The State Laws of <!-- -->Oregon</a></li><li><a href="https://state-laws.laws.com/state-of-pennsylvania">The State Laws of <!-- -->Pennsylvania</a></li><li><a href="https://state-laws.laws.com/state-of-rhode-island">The State Laws of <!-- -->Rhode Island</a></li><li><a href="https://state-laws.laws.com/state-of-south-carolina">The State Laws of <!-- -->South Carolina</a></li><li><a href="https://state-laws.laws.com/state-of-south-dakota">The State Laws of <!-- -->South Dakota</a></li><li><a href="https://state-laws.laws.com/state-of-tennessee">The State Laws of <!-- -->Tennessee</a></li><li><a href="https://state-laws.laws.com/state-of-texas">The State Laws of <!-- -->Texas</a></li><li><a href="https://state-laws.laws.com/state-of-utah">The State Laws of <!-- -->Utah</a></li><li><a href="https://state-laws.laws.com/state-of-vermont">The State Laws of <!-- -->Vermont</a></li><li><a href="https://state-laws.laws.com/state-of-virginia">The State Laws of <!-- -->Virginia</a></li><li><a href="https://state-laws.laws.com/state-of-washington">The State Laws of <!-- -->Washington</a></li><li><a href="https://state-laws.laws.com/state-of-west-virginia">The State Laws of <!-- -->West Virginia</a></li><li><a href="https://state-laws.laws.com/state-of-wisconsin">The State Laws of <!-- -->Wisconsin</a></li><li><a href="https://state-laws.laws.com/state-of-wyoming">The State Laws of <!-- -->Wyoming</a></li></ul></div></aside></div></section><!--$--><!--/$--><footer class="footer"></footer><script src="/_next/static/chunks/2a2449c32e1f321b.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR" id="_R_" async=""></script><script>(self.__next_f=self.__next_f||[]).push([0])</script><script>self.__next_f.push([1,"1:\"$Sreact.fragment\"\n2:I[39756,[\"/_next/static/chunks/ff1a16fafef87110.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\",\"/_next/static/chunks/d2be314c3ece3fbe.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\"],\"default\"]\n3:I[37457,[\"/_next/static/chunks/ff1a16fafef87110.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\",\"/_next/static/chunks/d2be314c3ece3fbe.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\"],\"default\"]\n4:I[79520,[\"/_next/static/chunks/744355e03808d4c7.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\"],\"\"]\n6:I[97367,[\"/_next/static/chunks/ff1a16fafef87110.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\",\"/_next/static/chunks/d2be314c3ece3fbe.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\"],\"OutletBoundary\"]\n7:\"$Sreact.suspense\"\n9:I[97367,[\"/_next/static/chunks/ff1a16fafef87110.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\",\"/_next/static/chunks/d2be314c3ece3fbe.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\"],\"ViewportBoundary\"]\nb:I[97367,[\"/_next/static/chunks/ff1a16fafef87110.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\",\"/_next/static/chunks/d2be314c3ece3fbe.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\"],\"MetadataBoundary\"]\nd:I[68027,[\"/_next/static/chunks/ff1a16fafef87110.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\",\"/_next/static/chunks/d2be314c3ece3fbe.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\"],\"default\"]\n:HL[\"https://fonts.googleapis.com/css2?family=SF+Pro+Display:wght@300;400;500;600;700\u0026display=swap\",\"style\"]\n:HL[\"/includes/statutes-pages.css?v=2\",\"style\"]\n"])</script><script>self.__next_f.push([1,"0:{\"P\":null,\"b\":\"QO7shand-zMNSFf865LMc\",\"c\":[\"\",\"kentucky\",\"139-0\",\"480\",\"\"],\"q\":\"\",\"i\":false,\"f\":[[[\"\",{\"children\":[[\"state\",\"kentucky\",\"d\"],{\"children\":[[\"slug\",\"139-0/480\",\"c\"],{\"children\":[\"__PAGE__\",{}]}]}]},\"$undefined\",\"$undefined\",true],[[\"$\",\"$1\",\"c\",{\"children\":[[[\"$\",\"script\",\"script-0\",{\"src\":\"/_next/static/chunks/744355e03808d4c7.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\",\"async\":true,\"nonce\":\"$undefined\"}]],[\"$\",\"html\",null,{\"lang\":\"en\",\"children\":[[\"$\",\"head\",null,{\"children\":[[\"$\",\"meta\",null,{\"charSet\":\"UTF-8\"}],[\"$\",\"meta\",null,{\"name\":\"viewport\",\"content\":\"width=device-width, initial-scale=1.0\"}],[\"$\",\"link\",null,{\"rel\":\"preconnect\",\"href\":\"https://fonts.googleapis.com\"}],[\"$\",\"link\",null,{\"rel\":\"preconnect\",\"href\":\"https://fonts.gstatic.com\",\"crossOrigin\":\"anonymous\"}],[\"$\",\"link\",null,{\"href\":\"https://fonts.googleapis.com/css2?family=SF+Pro+Display:wght@300;400;500;600;700\u0026display=swap\",\"rel\":\"stylesheet\"}],[\"$\",\"link\",null,{\"rel\":\"stylesheet\",\"href\":\"/includes/statutes-pages.css?v=2\"}]]}],[\"$\",\"body\",null,{\"children\":[[\"$\",\"header\",null,{\"className\":\"header\"}],[\"$\",\"$L2\",null,{\"parallelRouterKey\":\"children\",\"error\":\"$undefined\",\"errorStyles\":\"$undefined\",\"errorScripts\":\"$undefined\",\"template\":[\"$\",\"$L3\",null,{}],\"templateStyles\":\"$undefined\",\"templateScripts\":\"$undefined\",\"notFound\":[[[\"$\",\"title\",null,{\"children\":\"404: This page could not be found.\"}],[\"$\",\"div\",null,{\"style\":{\"fontFamily\":\"system-ui,\\\"Segoe UI\\\",Roboto,Helvetica,Arial,sans-serif,\\\"Apple Color Emoji\\\",\\\"Segoe UI Emoji\\\"\",\"height\":\"100vh\",\"textAlign\":\"center\",\"display\":\"flex\",\"flexDirection\":\"column\",\"alignItems\":\"center\",\"justifyContent\":\"center\"},\"children\":[\"$\",\"div\",null,{\"children\":[[\"$\",\"style\",null,{\"dangerouslySetInnerHTML\":{\"__html\":\"body{color:#000;background:#fff;margin:0}.next-error-h1{border-right:1px solid rgba(0,0,0,.3)}@media (prefers-color-scheme:dark){body{color:#fff;background:#000}.next-error-h1{border-right:1px solid rgba(255,255,255,.3)}}\"}}],[\"$\",\"h1\",null,{\"className\":\"next-error-h1\",\"style\":{\"display\":\"inline-block\",\"margin\":\"0 20px 0 0\",\"padding\":\"0 23px 0 0\",\"fontSize\":24,\"fontWeight\":500,\"verticalAlign\":\"top\",\"lineHeight\":\"49px\"},\"children\":404}],[\"$\",\"div\",null,{\"style\":{\"display\":\"inline-block\"},\"children\":[\"$\",\"h2\",null,{\"style\":{\"fontSize\":14,\"fontWeight\":400,\"lineHeight\":\"49px\",\"margin\":0},\"children\":\"This page could not be found.\"}]}]]}]}]],[]],\"forbidden\":\"$undefined\",\"unauthorized\":\"$undefined\"}],[\"$\",\"footer\",null,{\"className\":\"footer\"}],[\"$\",\"$L4\",null,{\"src\":\"/includes/statutes-inject.js?v=1\",\"strategy\":\"afterInteractive\"}]]}]]}]]}],{\"children\":[[\"$\",\"$1\",\"c\",{\"children\":[null,[\"$\",\"$L2\",null,{\"parallelRouterKey\":\"children\",\"error\":\"$undefined\",\"errorStyles\":\"$undefined\",\"errorScripts\":\"$undefined\",\"template\":[\"$\",\"$L3\",null,{}],\"templateStyles\":\"$undefined\",\"templateScripts\":\"$undefined\",\"notFound\":\"$undefined\",\"forbidden\":\"$undefined\",\"unauthorized\":\"$undefined\"}]]}],{\"children\":[[\"$\",\"$1\",\"c\",{\"children\":[null,[\"$\",\"$L2\",null,{\"parallelRouterKey\":\"children\",\"error\":\"$undefined\",\"errorStyles\":\"$undefined\",\"errorScripts\":\"$undefined\",\"template\":[\"$\",\"$L3\",null,{}],\"templateStyles\":\"$undefined\",\"templateScripts\":\"$undefined\",\"notFound\":\"$undefined\",\"forbidden\":\"$undefined\",\"unauthorized\":\"$undefined\"}]]}],{\"children\":[[\"$\",\"$1\",\"c\",{\"children\":[\"$L5\",[[\"$\",\"script\",\"script-0\",{\"src\":\"/_next/static/chunks/7c92e96509cd355e.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\",\"async\":true,\"nonce\":\"$undefined\"}]],[\"$\",\"$L6\",null,{\"children\":[\"$\",\"$7\",null,{\"name\":\"Next.MetadataOutlet\",\"children\":\"$@8\"}]}]]}],{},null,false,false]},null,false,false]},null,false,false]},null,false,false],[\"$\",\"$1\",\"h\",{\"children\":[null,[\"$\",\"$L9\",null,{\"children\":\"$La\"}],[\"$\",\"div\",null,{\"hidden\":true,\"children\":[\"$\",\"$Lb\",null,{\"children\":[\"$\",\"$7\",null,{\"name\":\"Next.Metadata\",\"children\":\"$Lc\"}]}]}],null]}],false]],\"m\":\"$undefined\",\"G\":[\"$d\",[]],\"S\":false}\n"])</script><script>self.__next_f.push([1,"a:[[\"$\",\"meta\",\"0\",{\"charSet\":\"utf-8\"}],[\"$\",\"meta\",\"1\",{\"name\":\"viewport\",\"content\":\"width=device-width, initial-scale=1\"}]]\n8:null\nc:[[\"$\",\"title\",\"0\",{\"children\":\"480 - Kentucky Statutes - LAWS.com\"}],[\"$\",\"meta\",\"1\",{\"name\":\"description\",\"content\":\"480 - Kentucky State Statutes and Laws\"}],[\"$\",\"link\",\"2\",{\"rel\":\"canonical\",\"href\":\"https://statutes.laws.com/kentucky/139-0/480/\"}]]\n"])</script><script>self.__next_f.push([1,"e:I[22016,[\"/_next/static/chunks/744355e03808d4c7.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\",\"/_next/static/chunks/7c92e96509cd355e.js?dpl=dpl_AQPhqj6aLt1ver5KqnebmCuHPZxR\"],\"\"]\n"])</script><script>self.__next_f.push([1,"5:[[\"$\",\"nav\",null,{\"className\":\"breadcrumb\",\"children\":[\"$\",\"ul\",null,{\"className\":\"breadcrumb-list\",\"children\":[[\"$\",\"li\",null,{\"children\":[\"$\",\"a\",null,{\"href\":\"https://laws.com/\",\"children\":\"LAWS\"}]}],[\"$\",\"li\",null,{\"className\":\"breadcrumb-separator\",\"children\":\"\u003e\"}],[\"$\",\"li\",null,{\"children\":[\"$\",\"a\",null,{\"href\":\"/\",\"children\":\"STATUTES\"}]}],[\"$\",\"li\",null,{\"className\":\"breadcrumb-separator\",\"children\":\"\u003e\"}],[\"$\",\"li\",null,{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/\",\"children\":\"KENTUCKY\"}]}],[[\"$\",\"span\",\"0\",{\"children\":[[\"$\",\"li\",null,{\"className\":\"breadcrumb-separator\",\"children\":\"\u003e\"}],[\"$\",\"li\",null,{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/139-0/\",\"children\":\"139-0\"}]}]]}],[\"$\",\"span\",\"1\",{\"children\":[[\"$\",\"li\",null,{\"className\":\"breadcrumb-separator\",\"children\":\"\u003e\"}],[\"$\",\"li\",null,{\"children\":[\"$\",\"span\",null,{\"children\":\"480\"}]}]]}]]]}]}],[\"$\",\"section\",null,{\"className\":\"article-section\",\"children\":[\"$\",\"div\",null,{\"className\":\"article-grid\",\"children\":[[\"$\",\"aside\",null,{\"className\":\"sidebar-nav\",\"children\":[\"$\",\"div\",null,{\"className\":\"sidebar-card\",\"children\":[[\"$\",\"h3\",null,{\"children\":[[\"$\",\"span\",null,{\"className\":\"emoji\",\"children\":\"📚\"}],\" \",\"Kentucky\",\" Statutes\"]}],[\"$\",\"ul\",null,{\"className\":\"toc-list\",\"children\":[[\"$\",\"li\",\"280907\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/1-0/\",\"children\":\"CHAPTER 1 BOUNDARIES\"}]}],[\"$\",\"li\",\"280968\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/2-0/\",\"children\":\"CHAPTER 2 CITIZENSHIP, EMBLEMS, HOLIDAYS, AND TIME\"}]}],[\"$\",\"li\",\"281644\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/3-0/\",\"children\":\"CHAPTER 3 GRANTS TO UNITED STATES OF LANDS AND RIGHTS TO ACQUIRE\"}]}],[\"$\",\"li\",\"281865\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/4-0/\",\"children\":\"CHAPTER 4 (Not yet utilized.)\"}]}],[\"$\",\"li\",\"281870\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/5-0/\",\"children\":\"CHAPTER 5 LEGISLATIVE DISTRICTS\"}]}],[\"$\",\"li\",\"286460\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/6-0/\",\"children\":\"CHAPTER 6 THE GENERAL ASSEMBLY\"}]}],[\"$\",\"li\",\"287388\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/6-a-0/\",\"children\":\"CHAPTER 6A ORGANIZATIONAL SESSIONS OF THE GENERAL ASSEMBLY\"}]}],[\"$\",\"li\",\"287445\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/7-0/\",\"children\":\"CHAPTER 7 LEGISLATIVE RESEARCH COMMISSION\"}]}],[\"$\",\"li\",\"287714\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/7-a-0/\",\"children\":\"CHAPTER 7A CAPITAL PLANNING\"}]}],[\"$\",\"li\",\"287766\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/7-b-0/\",\"children\":\"CHAPTER 7B LONG-TERM POLICY RESEARCH\"}]}],[\"$\",\"li\",\"287809\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/8-0/\",\"children\":\"CHAPTER 8 INTERGOVERNMENTAL COOPERATION\"}]}],[\"$\",\"li\",\"287847\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/9-0/\",\"children\":\"CHAPTER 9 (Not yet utilized.)\"}]}],[\"$\",\"li\",\"287852\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/10-0/\",\"children\":\"CHAPTER 10 (Not yet utilized.)\"}]}],[\"$\",\"li\",\"287858\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/11-0/\",\"children\":\"CHAPTER 11 THE GOVERNOR\"}]}],[\"$\",\"li\",\"288196\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/11-a-0/\",\"children\":\"CHAPTER 11A EXECUTIVE BRANCH CODE OF ETHICS\"}]}],[\"$\",\"li\",\"288327\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/12-0/\",\"children\":\"CHAPTER 12 ADMINISTRATIVE ORGANIZATION\"}]}],[\"$\",\"li\",\"288667\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/13-0/\",\"children\":\"CHAPTER 13 ADMINISTRATIVE REGULATIONS (Superseded)\"}]}],[\"$\",\"li\",\"288821\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/13-a-0/\",\"children\":\"CHAPTER 13A ADMINISTRATIVE REGULATIONS\"}]}],[\"$\",\"li\",\"289137\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/13-b-0/\",\"children\":\"CHAPTER 13B ADMINISTRATIVE HEARINGS\"}]}],[\"$\",\"li\",\"289259\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-0/\",\"children\":\"CHAPTER 14 DEPARTMENT OF STATE\"}]}],[\"$\",\"li\",\"289351\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-a-0/\",\"children\":\"CHAPTER 14A KENTUCKY BUSINESS ENTITY FILING ACT\"}]}],[\"$\",\"li\",\"289353\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-a-1/\",\"children\":\"Subchapter 1. General Provisions\"}]}],[\"$\",\"li\",\"289392\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-a-2/\",\"children\":\"Subchapter 2. Filing Requirements\"}]}],[\"$\",\"li\",\"289468\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-a-3/\",\"children\":\"Subchapter 3. Business Entity Names\"}]}],[\"$\",\"li\",\"289500\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-a-4/\",\"children\":\"Subchapter 4. Registered Office and Agent\"}]}],[\"$\",\"li\",\"289536\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-a-5/\",\"children\":\"Subchapter 5. Principal Office Address\"}]}],[\"$\",\"li\",\"289545\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-a-6/\",\"children\":\"Subchapter 6. Annual Reports\"}]}],\"$Lf\",\"$L10\",\"$L11\",\"$L12\",\"$L13\",\"$L14\",\"$L15\",\"$L16\",\"$L17\",\"$L18\",\"$L19\",\"$L1a\",\"$L1b\",\"$L1c\",\"$L1d\",\"$L1e\",\"$L1f\",\"$L20\",\"$L21\",\"$L22\",\"$L23\",\"$L24\",\"$L25\",\"$L26\",\"$L27\",\"$L28\",\"$L29\",\"$L2a\",\"$L2b\",\"$L2c\",\"$L2d\",\"$L2e\",\"$L2f\",\"$L30\",\"$L31\",\"$L32\",\"$L33\",\"$L34\",\"$L35\",\"$L36\",\"$L37\",\"$L38\",\"$L39\",\"$L3a\",\"$L3b\",\"$L3c\",\"$L3d\",\"$L3e\",\"$L3f\",\"$L40\",\"$L41\",\"$L42\",\"$L43\",\"$L44\",\"$L45\",\"$L46\",\"$L47\",\"$L48\",\"$L49\",\"$L4a\",\"$L4b\",\"$L4c\",\"$L4d\",\"$L4e\",\"$L4f\",\"$L50\",\"$L51\",\"$L52\",\"$L53\",\"$L54\",\"$L55\",\"$L56\",\"$L57\",\"$L58\",\"$L59\",\"$L5a\",\"$L5b\",\"$L5c\",\"$L5d\",\"$L5e\",\"$L5f\",\"$L60\",\"$L61\",\"$L62\",\"$L63\",\"$L64\",\"$L65\",\"$L66\",\"$L67\",\"$L68\",\"$L69\",\"$L6a\",\"$L6b\",\"$L6c\",\"$L6d\",\"$L6e\",\"$L6f\",\"$L70\",\"$L71\",\"$L72\",\"$L73\",\"$L74\",\"$L75\",\"$L76\",\"$L77\",\"$L78\",\"$L79\",\"$L7a\",\"$L7b\",\"$L7c\",\"$L7d\",\"$L7e\",\"$L7f\",\"$L80\",\"$L81\",\"$L82\",\"$L83\",\"$L84\",\"$L85\",\"$L86\",\"$L87\",\"$L88\",\"$L89\",\"$L8a\",\"$L8b\",\"$L8c\",\"$L8d\",\"$L8e\",\"$L8f\",\"$L90\",\"$L91\",\"$L92\",\"$L93\",\"$L94\",\"$L95\",\"$L96\",\"$L97\",\"$L98\",\"$L99\",\"$L9a\",\"$L9b\",\"$L9c\",\"$L9d\",\"$L9e\",\"$L9f\",\"$La0\",\"$La1\",\"$La2\",\"$La3\",\"$La4\",\"$La5\",\"$La6\",\"$La7\",\"$La8\",\"$La9\",\"$Laa\",\"$Lab\",\"$Lac\",\"$Lad\",\"$Lae\",\"$Laf\",\"$Lb0\",\"$Lb1\",\"$Lb2\",\"$Lb3\",\"$Lb4\",\"$Lb5\",\"$Lb6\",\"$Lb7\",\"$Lb8\",\"$Lb9\",\"$Lba\",\"$Lbb\",\"$Lbc\",\"$Lbd\",\"$Lbe\",\"$Lbf\",\"$Lc0\",\"$Lc1\",\"$Lc2\",\"$Lc3\",\"$Lc4\",\"$Lc5\",\"$Lc6\",\"$Lc7\",\"$Lc8\",\"$Lc9\",\"$Lca\",\"$Lcb\",\"$Lcc\",\"$Lcd\",\"$Lce\",\"$Lcf\",\"$Ld0\",\"$Ld1\",\"$Ld2\",\"$Ld3\",\"$Ld4\",\"$Ld5\",\"$Ld6\",\"$Ld7\",\"$Ld8\",\"$Ld9\",\"$Lda\",\"$Ldb\",\"$Ldc\",\"$Ldd\",\"$Lde\",\"$Ldf\",\"$Le0\",\"$Le1\",\"$Le2\",\"$Le3\",\"$Le4\",\"$Le5\",\"$Le6\",\"$Le7\",\"$Le8\",\"$Le9\",\"$Lea\",\"$Leb\",\"$Lec\",\"$Led\",\"$Lee\",\"$Lef\",\"$Lf0\",\"$Lf1\",\"$Lf2\",\"$Lf3\",\"$Lf4\",\"$Lf5\",\"$Lf6\",\"$Lf7\",\"$Lf8\",\"$Lf9\",\"$Lfa\",\"$Lfb\",\"$Lfc\",\"$Lfd\",\"$Lfe\",\"$Lff\",\"$L100\",\"$L101\",\"$L102\",\"$L103\",\"$L104\",\"$L105\",\"$L106\",\"$L107\",\"$L108\",\"$L109\",\"$L10a\",\"$L10b\",\"$L10c\",\"$L10d\",\"$L10e\",\"$L10f\",\"$L110\",\"$L111\",\"$L112\",\"$L113\",\"$L114\",\"$L115\",\"$L116\",\"$L117\",\"$L118\",\"$L119\",\"$L11a\",\"$L11b\",\"$L11c\",\"$L11d\",\"$L11e\",\"$L11f\",\"$L120\",\"$L121\",\"$L122\",\"$L123\",\"$L124\",\"$L125\",\"$L126\",\"$L127\",\"$L128\",\"$L129\",\"$L12a\",\"$L12b\",\"$L12c\",\"$L12d\",\"$L12e\",\"$L12f\",\"$L130\",\"$L131\"]}]]}]}],\"$L132\",\"$L133\"]}]}]]\n"])</script><script>self.__next_f.push([1,"f:[\"$\",\"li\",\"289569\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-a-7/\",\"children\":\"Subchapter 7. Administrative Dissolution\"}]}]\n10:[\"$\",\"li\",\"289595\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-a-8/\",\"children\":\"Subchapter 8. End of Duration\"}]}]\n11:[\"$\",\"li\",\"289602\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/14-a-9/\",\"children\":\"Subchapter 9. Foreign Business Entities\"}]}]\n12:[\"$\",\"li\",\"289649\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/15-0/\",\"children\":\"CHAPTER 15 DEPARTMENT OF LAW\"}]}]\n13:[\"$\",\"li\",\"290412\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/15-a-0/\",\"children\":\"CHAPTER 15A JUSTICE AND PUBLIC SAFETY CABINET\"}]}]\n14:[\"$\",\"li\",\"290714\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/16-0/\",\"children\":\"CHAPTER 16 STATE POLICE\"}]}]\n15:[\"$\",\"li\",\"291221\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/17-0/\",\"children\":\"CHAPTER 17 PUBLIC SAFETY\"}]}]\n16:[\"$\",\"li\",\"291639\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/18-0/\",\"children\":\"CHAPTER 18 STATE PERSONNEL (Superseded)\"}]}]\n17:[\"$\",\"li\",\"291913\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/18-a-0/\",\"children\":\"CHAPTER 18A STATE PERSONNEL\"}]}]\n18:[\"$\",\"li\",\"292451\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/19-0/\",\"children\":\"CHAPTER 19 HUMAN RIGHTS COMMISSION (Superseded)\"}]}]\n19:[\"$\",\"li\",\"292477\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/20-0/\",\"children\":\"CHAPTER 20 (Not yet utilized.)\"}]}]\n1a:[\"$\",\"li\",\"292480\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/21-0/\",\"children\":\"CHAPTER 21 JUDICIAL RETIREMENT\"}]}]\n1b:[\"$\",\"li\",\"292904\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/21-a-0/\",\"children\":\"CHAPTER 21A SUPREME COURT OF KENTUCKY\"}]}]\n1c:[\"$\",\"li\",\"293007\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/22-0/\",\"children\":\"CHAPTER 22 JUDICIAL COUNCIL AND JUDICIAL CONFERENCE (Superseded)\"}]}]\n1d:[\"$\",\"li\",\"293060\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/22-a-0/\",\"children\":\"CHAPTER 22A COURT OF APPEALS\"}]}]\n1e:[\"$\",\"li\",\"293100\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/23-0/\",\"children\":\"CHAPTER 23 CIRCUIT COURTS GENERALLY (Superseded)\"}]}]\n1f:[\"$\",\"li\",\"293353\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/23-a-0/\",\"children\":\"CHAPTER 23A CIRCUIT COURT\"}]}]\n20:[\"$\",\"li\",\"293454\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/24-0/\",\"children\":\"CHAPTER 24 CIRCUIT COURTS HAVING CONTINUOUS SESSION (Superseded)\"}]}]\n21:[\"$\",\"li\",\"293657\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/24-a-0/\",\"children\":\"CHAPTER 24A DISTRICT COURT\"}]}]\n22:[\"$\",\"li\",\"293881\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/25-0/\",\"children\":\"CHAPTER 25 COUNTY (PROBATE), QUARTERLY\"}]}]\n23:[\"$\",\"li\",\"294269\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/26-0/\",\"children\":\"CHAPTER 26 POLICE COURTS (Superseded)\"}]}]\n24:[\"$\",\"li\",\"294611\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/26-a-0/\",\"children\":\"CHAPTER 26A COURT OF JUSTICE\"}]}]\n25:[\"$\",\"li\",\"294768\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/27-0/\",\"children\":\"CHAPTER 27 MASTER COMMISSIONERS AND RECEIVERS (Superseded)\"}]}]\n26:[\"$\",\"li\",\"294878\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/27-a-0/\",\"children\":\"CHAPTER 27A JUDICIAL SUPPORT AGENCIES AND PERSONNEL\"}]}]\n27:[\"$\",\"li\",\"295072\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/28-0/\",\"children\":\"CHAPTER 28 CLERKS, STENOGRAPHIC REPORTERS, INTERPRETERS AND EXAMINERS (Superseded)\"}]}]\n28:[\"$\",\"li\",\"295377\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/29-0/\",\"children\":\"CHAPTER 29 JURIES (Superseded)\"}]}]\n29:[\"$\",\"li\",\"295774\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/29-a-0/\",\"children\":\"CHAPTER 29A JURIES\"}]}]\n2a:[\"$\",\"li\",\"295948\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/30-0/\",\"children\":\"CHAPTER 30 ATTORNEYS AT LAW (Superseded)\"}]}]\n2b:[\"$\",\"li\",\"296053\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/30-a-0/\",\"children\":\"CHAPTER 30A COURT PERSONNEL\"}]}]\n2c:[\"$\",\"li\",\"296262\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/31-0/\",\"children\":\"CHAPTER 31 DEPARTMENT OF PUBLIC ADVOCACY\"}]}]\n2d:[\"$\",\"li\",\"296448\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/31-a-0/\",\"children\":\"CHAPTER 31A MASTER "])</script><script>self.__next_f.push([1,"COMMISSIONERS AND RECEIVERS\"}]}]\n2e:[\"$\",\"li\",\"296483\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/32-0/\",\"children\":\"CHAPTER 32 FINANCING OF UNIFIED STATE COURT SYSTEM\"}]}]\n2f:[\"$\",\"li\",\"296537\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/33-0/\",\"children\":\"CHAPTER 33 (Not yet utilized.)\"}]}]\n30:[\"$\",\"li\",\"296541\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/34-0/\",\"children\":\"CHAPTER 34 JUDICIAL COMMISSIONS\"}]}]\n31:[\"$\",\"li\",\"296570\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/35-0/\",\"children\":\"CHAPTER 35 MILITARY JUSTICE\"}]}]\n32:[\"$\",\"li\",\"297162\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/36-0/\",\"children\":\"CHAPTER 36 DEPARTMENT OF MILITARY AFFAIRS\"}]}]\n33:[\"$\",\"li\",\"297429\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/37-0/\",\"children\":\"CHAPTER 37 ACTIVE MILITIA\"}]}]\n34:[\"$\",\"li\",\"297562\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/38-0/\",\"children\":\"CHAPTER 38 NATIONAL GUARD\"}]}]\n35:[\"$\",\"li\",\"297794\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/39-0/\",\"children\":\"CHAPTER 39 DISASTER AND EMERGENCY SERVICES MANAGEMENT\"}]}]\n36:[\"$\",\"li\",\"298233\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/39-a-0/\",\"children\":\"CHAPTER 39A STATEWIDE EMERGENCY MANAGEMENT PROGRAMS\"}]}]\n37:[\"$\",\"li\",\"298419\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/39-b-0/\",\"children\":\"CHAPTER 39B LOCAL EMERGENCY MANAGEMENT PROGRAMS\"}]}]\n38:[\"$\",\"li\",\"298464\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/39-c-0/\",\"children\":\"CHAPTER 39C STATE AID TO LOCAL EMERGENCY MANAGEMENT PROGRAMS\"}]}]\n39:[\"$\",\"li\",\"298506\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/39-d-0/\",\"children\":\"CHAPTER 39D CONTINUITY OF GOVERNMENT\"}]}]\n3a:[\"$\",\"li\",\"298537\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/39-e-0/\",\"children\":\"CHAPTER 39E IMPLEMENTATION OF FEDERAL HAZARDOUS MATERIALS PROGRAMS\"}]}]\n3b:[\"$\",\"li\",\"298636\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/39-f-0/\",\"children\":\"CHAPTER 39F LOCAL RESCUE PROGRAMS - STATE AND LOCAL SEARCH AND RESCUE PROGRAMS\"}]}]\n3c:[\"$\",\"li\",\"298743\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/39-g-0/\",\"children\":\"CHAPTER 39G KENTUCKY OFFICE OF HOMELAND SECURITY\"}]}]\n3d:[\"$\",\"li\",\"298762\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/40-0/\",\"children\":\"CHAPTER 40 VETERANS\"}]}]\n3e:[\"$\",\"li\",\"298998\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/41-0/\",\"children\":\"CHAPTER 41 DEPARTMENT OF THE TREASURY\"}]}]\n3f:[\"$\",\"li\",\"299428\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/42-0/\",\"children\":\"CHAPTER 42 FINANCE AND ADMINISTRATION CABINET\"}]}]\n40:[\"$\",\"li\",\"300096\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/43-0/\",\"children\":\"CHAPTER 43 AUDITOR OF PUBLIC ACCOUNTS\"}]}]\n41:[\"$\",\"li\",\"300157\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/44-0/\",\"children\":\"CHAPTER 44 CLAIMS UPON THE TREASURY\"}]}]\n42:[\"$\",\"li\",\"300327\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/45-0/\",\"children\":\"CHAPTER 45 BUDGET AND FINANCIAL ADMINISTRATION\"}]}]\n43:[\"$\",\"li\",\"300952\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/45-a-0/\",\"children\":\"CHAPTER 45A KENTUCKY MODEL PROCUREMENT CODE\"}]}]\n44:[\"$\",\"li\",\"301688\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/46-0/\",\"children\":\"CHAPTER 46 REPORT AND ACCOUNTING OF STATE FUNDS BY LOCAL OFFICERS\"}]}]\n45:[\"$\",\"li\",\"301732\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/47-0/\",\"children\":\"CHAPTER 47 APPROPRIATIONS\"}]}]\n46:[\"$\",\"li\",\"301792\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/48-0/\",\"children\":\"CHAPTER 48 BUDGET\"}]}]\n47:[\"$\",\"li\",\"301954\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/49-0/\",\"children\":\"CHAPTERS 49 TO 55 (Not yet utilized.)\"}]}]\n48:[\"$\",\"li\",\"301956\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/56-0/\",\"children\":\"CHAPTER 56 STATE LANDS AND BUILDINGS\"}]}]\n49:[\"$\",\"li\",\"302556\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/57-0/\",\"children\":\"CHAPTER 57 PUBLIC PRINTING AND DISTRIBUTION OF PUBLIC DOCUMENTS\"}]}]\n4a:[\"$\",\"li\",\"302811\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/58-0/\",\"children\":\"CHAPTER 58 ACQUISITION AND DEVELOPMENT OF PUBLIC PROJECTS THROUGH REVENUE BONDS\"}]}]\n4b:[\"$\",\"li\",\"303124\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/"])</script><script>self.__next_f.push([1,"59-0/\",\"children\":\"CHAPTER 59 (Not yet utilized.)\"}]}]\n4c:[\"$\",\"li\",\"303126\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/60-0/\",\"children\":\"CHAPTER 60 (Not yet utilized.)\"}]}]\n4d:[\"$\",\"li\",\"303131\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/61-0/\",\"children\":\"CHAPTER 61 GENERAL PROVISIONS AS TO OFFICES AND OFFICERS -- SOCIAL SECURITY FOR PUBLIC EMPLOYEES -- EMPLOYEES RETIREMENT SYSTEM\"}]}]\n4e:[\"$\",\"li\",\"304370\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/62-0/\",\"children\":\"CHAPTER 62 OATHS AND BONDS\"}]}]\n4f:[\"$\",\"li\",\"304512\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/63-0/\",\"children\":\"CHAPTER 63 RESIGNATIONS, REMOVALS, AND VACANCIES\"}]}]\n50:[\"$\",\"li\",\"304664\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/64-0/\",\"children\":\"CHAPTER 64 FEES AND COMPENSATION OF PUBLIC OFFICERS AND EMPLOYEES\"}]}]\n51:[\"$\",\"li\",\"305372\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/65-0/\",\"children\":\"CHAPTER 65 GENERAL PROVISIONS APPLICABLE TO COUNTIES, CITIES, AND OTHER LOCAL UNITS\"}]}]\n52:[\"$\",\"li\",\"306636\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/66-0/\",\"children\":\"CHAPTER 66 ISSUANCE OF BONDS AND CONTROL OF FUNDS\"}]}]\n53:[\"$\",\"li\",\"307172\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/67-0/\",\"children\":\"CHAPTER 67 COUNTY GOVERNMENT (FISCAL COURTS AND COUNTY COMMISSIONERS)\"}]}]\n54:[\"$\",\"li\",\"308015\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/67-a-0/\",\"children\":\"CHAPTER 67A URBAN-COUNTY GOVERNMENT\"}]}]\n55:[\"$\",\"li\",\"308752\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/67-b-0/\",\"children\":\"CHAPTER 67B METROPOLITAN CORRECTIONAL SERVICES DEPARTMENT\"}]}]\n56:[\"$\",\"li\",\"308809\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/67-c-0/\",\"children\":\"CHAPTER 67C RESTRUCTURE OF LOCAL GOVERNMENT IN COUNTY CONTAINING CITY OF FIRST CLASS\"}]}]\n57:[\"$\",\"li\",\"309065\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/68-0/\",\"children\":\"CHAPTER 68 COUNTY FINANCE AND COUNTY TREASURER\"}]}]\n58:[\"$\",\"li\",\"309400\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/69-0/\",\"children\":\"CHAPTER 69 COMMONWEALTH\u0026#39;S AND COUNTY ATTORNEYS\"}]}]\n59:[\"$\",\"li\",\"309716\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/70-0/\",\"children\":\"CHAPTER 70 SHERIFFS, CONSTABLES, AND COUNTY POLICE FORCE\"}]}]\n5a:[\"$\",\"li\",\"310102\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/71-0/\",\"children\":\"CHAPTER 71 JAILER\"}]}]\n5b:[\"$\",\"li\",\"310181\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/72-0/\",\"children\":\"CHAPTER 72 CORONERS, INQUESTS, AND MEDICAL EXAMINATIONS\"}]}]\n5c:[\"$\",\"li\",\"310442\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/73-0/\",\"children\":\"CHAPTER 73 SURVEYOR AND PROCESSIONERS\"}]}]\n5d:[\"$\",\"li\",\"310580\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/74-0/\",\"children\":\"CHAPTER 74 WATER DISTRICTS\"}]}]\n5e:[\"$\",\"li\",\"310956\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/75-0/\",\"children\":\"CHAPTER 75 FIRE PROTECTION DISTRICTS\"}]}]\n5f:[\"$\",\"li\",\"311147\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/76-0/\",\"children\":\"CHAPTER 76 CITY-COUNTY METROPOLITAN SEWER, SEWER CONSTRUCTION, AND SANITATION DISTRICTS\"}]}]\n60:[\"$\",\"li\",\"311780\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/77-0/\",\"children\":\"CHAPTER 77 AIR POLLUTION CONTROL\"}]}]\n61:[\"$\",\"li\",\"312088\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/78-0/\",\"children\":\"CHAPTER 78 COUNTY EMPLOYEES\u0026#39; CIVIL SERVICE AND RETIREMENT\"}]}]\n62:[\"$\",\"li\",\"312552\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/79-0/\",\"children\":\"CHAPTER 79 INTERCITY, INTERCOUNTY AND CITY-COUNTY COMPACTS FOR PURCHASING AND MERIT SYSTEMS -- RETIREMENT AND DISABILITY PLANS FOR EMPLOYEES OF COUNTIES AND CITIES\"}]}]\n63:[\"$\",\"li\",\"312664\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/80-0/\",\"children\":\"CHAPTER 80 LOW-COST HOUSING\"}]}]\n64:[\"$\",\"li\",\"313167\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/81-0/\",\"children\":\"CHAPTER 81 CITY CLASSIFICATION, BOUNDARIES, AND ALTERNATIVE METHOD OF CONSOLIDATING GOVERNMENTAL SERVICES\"}]}]\n65:[\"$\",\"li\",\"313401\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/81-a-0/\",\"children\":\"CHAPTER 81A ANNEXATION\"}]}]\n66:[\"$\",\"li\",\"313528\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/82-0/\",\"children\":\"CHAPTER "])</script><script>self.__next_f.push([1,"82 GENERAL PROVISIONS APPLICABLE TO CITIES\"}]}]\n67:[\"$\",\"li\",\"313809\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/83-0/\",\"children\":\"CHAPTER 83 ORGANIZATION AND GOVERNMENT OF CITIES OF THE FIRST CLASS\"}]}]\n68:[\"$\",\"li\",\"314093\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/83-a-0/\",\"children\":\"CHAPTER 83A ORGANIZATION OF GOVERNMENT IN CITIES\"}]}]\n69:[\"$\",\"li\",\"314214\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/84-0/\",\"children\":\"CHAPTER 84 ORGANIZATION AND GOVERNMENT OF CITIES OF THE SECOND CLASS (Superseded)\"}]}]\n6a:[\"$\",\"li\",\"314360\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/85-0/\",\"children\":\"CHAPTER 85 ORGANIZATION AND GOVERNMENT OF CITIES OF THE THIRD CLASS (Superseded)\"}]}]\n6b:[\"$\",\"li\",\"314505\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/86-0/\",\"children\":\"CHAPTER 86 ORGANIZATION AND GOVERNMENT OF CITIES OF THE FOURTH CLASS (Superseded)\"}]}]\n6c:[\"$\",\"li\",\"314614\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/87-0/\",\"children\":\"CHAPTER 87 ORGANIZATION AND GOVERNMENT OF CITIES OF THE FIFTH CLASS (Superseded)\"}]}]\n6d:[\"$\",\"li\",\"314702\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/88-0/\",\"children\":\"CHAPTER 88 ORGANIZATION AND GOVERNMENT OF CITIES OF THE SIXTH CLASS (Superseded)\"}]}]\n6e:[\"$\",\"li\",\"316002\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/89-0/\",\"children\":\"CHAPTER 89 COMMISSION AND CITY MANAGER FORMS OF GOVERNMENT (Superseded)\"}]}]\n6f:[\"$\",\"li\",\"316314\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/90-0/\",\"children\":\"CHAPTER 90 CITY CIVIL SERVICE\"}]}]\n70:[\"$\",\"li\",\"316471\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/91-0/\",\"children\":\"CHAPTER 91 FINANCE AND REVENUE OF CITIES OF THE FIRST CLASS\"}]}]\n71:[\"$\",\"li\",\"316903\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/91-a-0/\",\"children\":\"CHAPTER 91A FINANCE AND REVENUE OF CITIES\"}]}]\n72:[\"$\",\"li\",\"317095\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/92-0/\",\"children\":\"CHAPTER 92 FINANCE AND REVENUE OF CITIES OTHER THAN THE FIRST CLASS\"}]}]\n73:[\"$\",\"li\",\"317441\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/93-0/\",\"children\":\"CHAPTER 93 PUBLIC WORKS IN CITIES OF THE FIRST CLASS (Superseded)\"}]}]\n74:[\"$\",\"li\",\"317856\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/93-a-0/\",\"children\":\"CHAPTER 93A PEDESTRIAN MALL PROJECTS\"}]}]\n75:[\"$\",\"li\",\"317886\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/94-0/\",\"children\":\"CHAPTER 94 PUBLIC WORKS IN CITIES OTHER THAN THE FIRST CLASS\"}]}]\n76:[\"$\",\"li\",\"318373\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/95-0/\",\"children\":\"CHAPTER 95 CITY POLICE AND FIRE DEPARTMENTS\"}]}]\n77:[\"$\",\"li\",\"319113\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/95-a-0/\",\"children\":\"CHAPTER 95A FIRE PROTECTION PERSONNEL\"}]}]\n78:[\"$\",\"li\",\"319251\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/96-0/\",\"children\":\"CHAPTER 96 UTILITIES IN CITIES\"}]}]\n79:[\"$\",\"li\",\"319874\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/96-a-0/\",\"children\":\"CHAPTER 96A MASS TRANSIT AUTHORITIES\"}]}]\n7a:[\"$\",\"li\",\"319990\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/97-0/\",\"children\":\"CHAPTER 97 PARKS, PLAYGROUNDS, AND RECREATION\"}]}]\n7b:[\"$\",\"li\",\"320410\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/98-0/\",\"children\":\"CHAPTER 98 HEALTH AND WELFARE IN CITIES OF THE FIRST CLASS AND IN COUNTIES CONTAINING SUCH CITIES\"}]}]\n7c:[\"$\",\"li\",\"320601\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/99-0/\",\"children\":\"CHAPTER 99 URBAN RENEWAL AND REDEVELOPMENT\"}]}]\n7d:[\"$\",\"li\",\"321091\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/99-a-0/\",\"children\":\"CHAPTER 99A NEIGHBORHOOD REDEVELOPMENT\"}]}]\n7e:[\"$\",\"li\",\"321140\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/100-0/\",\"children\":\"CHAPTER 100 PLANNING AND ZONING\"}]}]\n7f:[\"$\",\"li\",\"322542\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/101-0/\",\"children\":\"CHAPTER 101 TENEMENT AND APARTMENT HOUSES IN CITIES OF THE FIRST CLASS (Superseded)\"}]}]\n80:[\"$\",\"li\",\"322930\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/102-0/\",\"children\":\"CHAPTER 102 CHAMBERS OF COMMERCE\"}]}]\n81:[\"$\",\"li\",\"322977\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/103-0/\",\"children\":\"CHAPTER 103 REVENUE BONDS FOR MISCELLANEO"])</script><script>self.__next_f.push([1,"US CITY OR COUNTY PROJECTS\"}]}]\n82:[\"$\",\"li\",\"323231\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/104-0/\",\"children\":\"CHAPTER 104 FLOOD CONTROL AND WATER USAGE\"}]}]\n83:[\"$\",\"li\",\"323599\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/105-0/\",\"children\":\"CHAPTER 105 WAR MEMORIALS (Superseded)\"}]}]\n84:[\"$\",\"li\",\"323690\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/106-0/\",\"children\":\"CHAPTER 106 ACQUISITION OF WATERWORKS BY CITIES AND WATER DISTRICTS\"}]}]\n85:[\"$\",\"li\",\"323835\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/107-0/\",\"children\":\"CHAPTER 107 MUNICIPAL IMPROVEMENTS -- ALTERNATE METHODS\"}]}]\n86:[\"$\",\"li\",\"324128\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/108-0/\",\"children\":\"CHAPTER 108 URBAN SERVICES DISTRICTS -- AMBULANCE SERVICE DISTRICTS\"}]}]\n87:[\"$\",\"li\",\"324248\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/108-a-0/\",\"children\":\"CHAPTER 108A NEW COMMUNITY DISTRICTS (Superseded)\"}]}]\n88:[\"$\",\"li\",\"324315\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/109-0/\",\"children\":\"CHAPTER 109 LOCAL SOLID WASTE MANAGEMENT\"}]}]\n89:[\"$\",\"li\",\"324545\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/110-0/\",\"children\":\"CHAPTERS 110 TO 115 (Not yet utilized.)\"}]}]\n8a:[\"$\",\"li\",\"324551\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/116-0/\",\"children\":\"CHAPTER 116 VOTER REGISTRATION\"}]}]\n8b:[\"$\",\"li\",\"324807\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/117-0/\",\"children\":\"CHAPTER 117 REGULATION OF ELECTIONS\"}]}]\n8c:[\"$\",\"li\",\"325896\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/118-0/\",\"children\":\"CHAPTER 118 CONDUCT OF ELECTIONS\"}]}]\n8d:[\"$\",\"li\",\"326552\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/118-a-0/\",\"children\":\"CHAPTER 118A ELECTION OF JUDGES\"}]}]\n8e:[\"$\",\"li\",\"326680\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/118-b-0/\",\"children\":\"CHAPTER 118B DISTRICTS FOR UNITED STATES HOUSE OF REPRESENTATIVES\"}]}]\n8f:[\"$\",\"li\",\"326727\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/119-0/\",\"children\":\"CHAPTER 119 ELECTION OFFENSES AND PROSECUTIONS\"}]}]\n90:[\"$\",\"li\",\"327142\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/120-0/\",\"children\":\"CHAPTER 120 ELECTION CONTESTS\"}]}]\n91:[\"$\",\"li\",\"327354\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/121-0/\",\"children\":\"CHAPTER 121 CAMPAIGN FINANCE REGULATION\"}]}]\n92:[\"$\",\"li\",\"327539\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/121-a-0/\",\"children\":\"CHAPTER 121A PUBLIC FINANCING CAMPAIGN ACT\"}]}]\n93:[\"$\",\"li\",\"327616\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/122-0/\",\"children\":\"CHAPTER 122 CONTEST OF ELECTIONS (Superseded)\"}]}]\n94:[\"$\",\"li\",\"327714\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/123-0/\",\"children\":\"CHAPTER 123 CORRUPT PRACTICES (Superseded)\"}]}]\n95:[\"$\",\"li\",\"327872\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/124-0/\",\"children\":\"CHAPTER 124 ELECTION OFFENSES AND PROSECUTIONS (Superseded)\"}]}]\n96:[\"$\",\"li\",\"328039\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/125-0/\",\"children\":\"CHAPTER 125 VOTING MACHINES (Superseded)\"}]}]\n97:[\"$\",\"li\",\"328269\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/126-0/\",\"children\":\"CHAPTER 126 ABSENTEE VOTING (Superseded)\"}]}]\n98:[\"$\",\"li\",\"328501\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/127-0/\",\"children\":\"CHAPTER 127 BOARDS OF ELECTIONS (Superseded)\"}]}]\n99:[\"$\",\"li\",\"328532\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/128-0/\",\"children\":\"CHAPTER 128 VOTER REGISTRATION (Superseded)\"}]}]\n9a:[\"$\",\"li\",\"328612\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/129-0/\",\"children\":\"CHAPTER 129 (Not yet utilized.)\"}]}]\n9b:[\"$\",\"li\",\"328617\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/130-0/\",\"children\":\"CHAPTER 130 (Not yet utilized.)\"}]}]\n9c:[\"$\",\"li\",\"328621\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/131-0/\",\"children\":\"CHAPTER 131 DEPARTMENT OF REVENUE\"}]}]\n9d:[\"$\",\"li\",\"329148\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/132-0/\",\"children\":\"CHAPTER 132 LEVY AND ASSESSMENT OF PROPERTY TAXES\"}]}]\n9e:[\"$\",\"li\",\"329821\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/133-0/\",\"children\":\"CHAPTER 133 SUPERVISION, EQUALIZATION, AND REVIEW OF ASSESSMENTS\"}]}]\n9f:[\"$\",\"li\",\"329987\",{\"children\":["])</script><script>self.__next_f.push([1,"\"$\",\"$Le\",null,{\"href\":\"/kentucky/134-0/\",\"children\":\"CHAPTER 134 PAYMENT, COLLECTION, AND REFUND OF TAXES\"}]}]\na0:[\"$\",\"li\",\"330525\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/135-0/\",\"children\":\"CHAPTER 135 COLLECTION OF PUBLIC CLAIMS BY ACTION\"}]}]\na1:[\"$\",\"li\",\"330631\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/136-0/\",\"children\":\"CHAPTER 136 CORPORATION AND UTILITY TAXES\"}]}]\na2:[\"$\",\"li\",\"331277\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/137-0/\",\"children\":\"CHAPTER 137 LICENSE TAXES\"}]}]\na3:[\"$\",\"li\",\"331490\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/138-0/\",\"children\":\"CHAPTER 138 EXCISE TAXES\"}]}]\na4:[\"$\",\"li\",\"332350\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/139-0/\",\"children\":\"CHAPTER 139 SALES AND USE TAXES\"}]}]\na5:[\"$\",\"li\",\"333024\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/140-0/\",\"children\":\"CHAPTER 140 INHERITANCE AND ESTATE TAXES\"}]}]\na6:[\"$\",\"li\",\"333289\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/141-0/\",\"children\":\"CHAPTER 141 INCOME TAXES\"}]}]\na7:[\"$\",\"li\",\"334037\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/142-0/\",\"children\":\"CHAPTER 142 MISCELLANEOUS TAXES\"}]}]\na8:[\"$\",\"li\",\"334330\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/143-0/\",\"children\":\"CHAPTER 143 COAL TAX\"}]}]\na9:[\"$\",\"li\",\"334420\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/143-a-0/\",\"children\":\"CHAPTER 143A NATURAL RESOURCES SEVERANCE AND PROCESSING TAXES\"}]}]\naa:[\"$\",\"li\",\"334535\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/144-0/\",\"children\":\"CHAPTER 144 TAX INCENTIVES FOR ECONOMIC DEVELOPMENT\"}]}]\nab:[\"$\",\"li\",\"334575\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/145-0/\",\"children\":\"CHAPTER 145 (Not yet utilized.)\"}]}]\nac:[\"$\",\"li\",\"334582\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/146-0/\",\"children\":\"CHAPTER 146 NATURAL RESOURCES\"}]}]\nad:[\"$\",\"li\",\"335023\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/147-0/\",\"children\":\"CHAPTER 147 STATE AND AREA PLANNING -- REGIONAL DEVELOPMENT\"}]}]\nae:[\"$\",\"li\",\"335399\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/147-a-0/\",\"children\":\"CHAPTER 147A PROGRAM DEVELOPMENT\"}]}]\naf:[\"$\",\"li\",\"335591\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/147-b-0/\",\"children\":\"CHAPTER 147B FINANCIAL POLICY\"}]}]\nb0:[\"$\",\"li\",\"335635\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/148-0/\",\"children\":\"CHAPTER 148 PARKS AND TOURISM\"}]}]\nb1:[\"$\",\"li\",\"336373\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/149-0/\",\"children\":\"CHAPTER 149 FORESTRY\"}]}]\nb2:[\"$\",\"li\",\"336848\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/150-0/\",\"children\":\"CHAPTER 150 FISH AND WILDLIFE RESOURCES\"}]}]\nb3:[\"$\",\"li\",\"337573\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/151-0/\",\"children\":\"CHAPTER 151 GEOLOGY AND WATER RESOURCES\"}]}]\nb4:[\"$\",\"li\",\"338092\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/151-a-0/\",\"children\":\"CHAPTER 151A (Not yet utilized.)\"}]}]\nb5:[\"$\",\"li\",\"338097\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/151-b-0/\",\"children\":\"CHAPTER 151B WORKFORCE EDUCATION\"}]}]\nb6:[\"$\",\"li\",\"338497\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/152-0/\",\"children\":\"CHAPTER 152 ENERGY DEVELOPMENT\"}]}]\nb7:[\"$\",\"li\",\"339151\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/152-a-0/\",\"children\":\"CHAPTER 152A ENERGY\"}]}]\nb8:[\"$\",\"li\",\"339452\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/153-0/\",\"children\":\"CHAPTER 153 THE ARTS -- STATE ZOO\"}]}]\nb9:[\"$\",\"li\",\"339682\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-0/\",\"children\":\"CHAPTER 154 DEVELOPMENT\"}]}]\nba:[\"$\",\"li\",\"340131\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-1/\",\"children\":\"Subchapter 1 Generalities\"}]}]\nbb:[\"$\",\"li\",\"340195\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-10/\",\"children\":\"Subchapter 10 Kentucky Economic Development Partnership\"}]}]\nbc:[\"$\",\"li\",\"340272\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-12/\",\"children\":\"Subchapter 12 Cabinet for Economic Development\"}]}]\nbd:[\"$\",\"li\",\"340517\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-20/\",\"children\":\"Subchapter 20 Financing of Development Generally\"}]}]\nbe:[\"$\",\"li\",\"340909\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154"])</script><script>self.__next_f.push([1,"-22/\",\"children\":\"Subchapter 22 Financing of Rural Economic Development\"}]}]\nbf:[\"$\",\"li\",\"340985\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-23/\",\"children\":\"Subchapter 23 Economic Development Projects in Qualified Zones\"}]}]\nc0:[\"$\",\"li\",\"341070\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-24/\",\"children\":\"Subchapter 24 Financing of Jobs Development\"}]}]\nc1:[\"$\",\"li\",\"341167\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-25/\",\"children\":\"Subchapter 25 Economic Development Incentive Program for Companies Located within Jurisdiction of Consolidated Local Government Containing City of the First Class\"}]}]\nc2:[\"$\",\"li\",\"341195\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-26/\",\"children\":\"Subchapter 26 Financing of Existing Industry Development\"}]}]\nc3:[\"$\",\"li\",\"341280\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-27/\",\"children\":\"Subchapter 27 Incentives for Energy Independence Act\"}]}]\nc4:[\"$\",\"li\",\"341323\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-28/\",\"children\":\"Subchapter 28 Financing of New Industry Development\"}]}]\nc5:[\"$\",\"li\",\"341417\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-29/\",\"children\":\"Subchapter 29 Financing of Tourism Development\"}]}]\nc6:[\"$\",\"li\",\"341450\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-30/\",\"children\":\"Subchapter 30 Tax Increment Financing\"}]}]\nc7:[\"$\",\"li\",\"341508\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-31/\",\"children\":\"Subchapter 31 The Kentucky Investment Act\"}]}]\nc8:[\"$\",\"li\",\"341527\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-32/\",\"children\":\"Subchapter 32 The Kentucky Business Investment Program\"}]}]\nc9:[\"$\",\"li\",\"341581\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-33/\",\"children\":\"Subchapter 33 Appalachian Development\"}]}]\nca:[\"$\",\"li\",\"341716\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-34/\",\"children\":\"Subchapter 34 Reinvestment of Manufacturing Facilities\"}]}]\ncb:[\"$\",\"li\",\"341783\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-35/\",\"children\":\"Subchapter 35 Applied and Basic Research Development\"}]}]\ncc:[\"$\",\"li\",\"341833\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-40/\",\"children\":\"Subchapter 40 Eastern Kentucky Exposition Center Corporation\"}]}]\ncd:[\"$\",\"li\",\"341867\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-45/\",\"children\":\"Subchapter 45 Enterprise Zone Development\"}]}]\nce:[\"$\",\"li\",\"341927\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-47/\",\"children\":\"Subchapter 47 Forest Resources Development\"}]}]\ncf:[\"$\",\"li\",\"342025\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-48/\",\"children\":\"Subchapter 48 Environmental Stewardship\"}]}]\nd0:[\"$\",\"li\",\"342065\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-50/\",\"children\":\"Subchapter 50 Industrial Development\"}]}]\nd1:[\"$\",\"li\",\"342142\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-54/\",\"children\":\"Subchapter 54 International Trade Development (Superseded)\"}]}]\nd2:[\"$\",\"li\",\"342151\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-60/\",\"children\":\"Subchapter 60 Emergency Small Business Jobs Stimulus Act\"}]}]\nd3:[\"$\",\"li\",\"342170\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-80/\",\"children\":\"Subchapter 80 Water Resources Development\"}]}]\nd4:[\"$\",\"li\",\"342203\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-85/\",\"children\":\"Subchapter 85 West Kentucky Development\"}]}]\nd5:[\"$\",\"li\",\"342303\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-90/\",\"children\":\"Subchapter 90 Additional Types of Development\"}]}]\nd6:[\"$\",\"li\",\"342328\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-99/\",\"children\":\"Subchapter 99 Penalties\"}]}]\nd7:[\"$\",\"li\",\"342341\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-a-0/\",\"children\":\"CHAPTER 154A STATE LOTTERY\"}]}]\nd8:[\"$\",\"li\",\"342468\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/154-b-0/\",\"children\":\"CHAPTER 154B ECONOMIC AND JOBS DEVELOPMENT\"}]}]\nd9:[\"$\",\"li\",\"342566\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/155-0/\",\"children\":\"CHAPTER 155 BUSINESS DEVELOPMENT CORPORATIONS\"}]}]\nda:[\"$\",\"li\",\"342729\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/156-0/\",\"children"])</script><script>self.__next_f.push([1,"\":\"CHAPTER 156 DEPARTMENT OF EDUCATION\"}]}]\ndb:[\"$\",\"li\",\"343554\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/157-0/\",\"children\":\"CHAPTER 157 STATE SUPPORT OF EDUCATION\"}]}]\ndc:[\"$\",\"li\",\"344318\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/157-a-0/\",\"children\":\"CHAPTER 157A FOUNDATION PROGRAM (Superseded)\"}]}]\ndd:[\"$\",\"li\",\"344400\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/158-0/\",\"children\":\"CHAPTER 158 CONDUCT OF SCHOOLS -- SPECIAL PROGRAMS\"}]}]\nde:[\"$\",\"li\",\"345458\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/159-0/\",\"children\":\"CHAPTER 159 COMPULSORY ATTENDANCE\"}]}]\ndf:[\"$\",\"li\",\"345600\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/160-0/\",\"children\":\"CHAPTER 160 SCHOOL DISTRICTS\"}]}]\ne0:[\"$\",\"li\",\"346417\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/161-0/\",\"children\":\"CHAPTER 161 SCHOOL EMPLOYEES -- TEACHERS\u0026#39; RETIREMENT AND TENURE\"}]}]\ne1:[\"$\",\"li\",\"347423\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/162-0/\",\"children\":\"CHAPTER 162 SCHOOL PROPERTY AND BUILDINGS\"}]}]\ne2:[\"$\",\"li\",\"347815\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/163-0/\",\"children\":\"CHAPTER 163 VOCATIONAL EDUCATION AND REHABILITATION\"}]}]\ne3:[\"$\",\"li\",\"348102\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/164-0/\",\"children\":\"CHAPTER 164 STATE UNIVERSITIES AND COLLEGES -- REGIONAL EDUCATION -- ARCHAEOLOGY\"}]}]\ne4:[\"$\",\"li\",\"349958\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/164-a-0/\",\"children\":\"CHAPTER 164A HIGHER EDUCATION FINANCE\"}]}]\ne5:[\"$\",\"li\",\"350354\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/165-0/\",\"children\":\"CHAPTER 165 CITY UNIVERSITIES AND COLLEGES\"}]}]\ne6:[\"$\",\"li\",\"350535\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/165-a-0/\",\"children\":\"CHAPTER 165A PROPRIETARY EDUCATION\"}]}]\ne7:[\"$\",\"li\",\"350688\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/166-0/\",\"children\":\"CHAPTER 166 INSTITUTIONS FOR VOCATIONAL AND SECONDARY EDUCATION (Superseded)\"}]}]\ne8:[\"$\",\"li\",\"350815\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/167-0/\",\"children\":\"CHAPTER 167 EDUCATION OF THE PHYSICALLY HANDICAPPED\"}]}]\ne9:[\"$\",\"li\",\"350968\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/168-0/\",\"children\":\"CHAPTER 168 EDUCATIONAL TELEVISION\"}]}]\nea:[\"$\",\"li\",\"351027\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/169-0/\",\"children\":\"CHAPTER 169 (Not yet utilized.)\"}]}]\neb:[\"$\",\"li\",\"351032\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/170-0/\",\"children\":\"CHAPTER 170 (Not yet utilized.)\"}]}]\nec:[\"$\",\"li\",\"351037\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/171-0/\",\"children\":\"CHAPTER 171 STATE LIBRARIES -- LIBRARIANS -- STATE ARCHIVES AND RECORDS\"}]}]\ned:[\"$\",\"li\",\"351717\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/172-0/\",\"children\":\"CHAPTER 172 COUNTY LAW LIBRARIES\"}]}]\nee:[\"$\",\"li\",\"351841\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/173-0/\",\"children\":\"CHAPTER 173 CITY, COUNTY, AND REGIONAL LIBRARIES\"}]}]\nef:[\"$\",\"li\",\"352295\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/174-0/\",\"children\":\"CHAPTER 174 TRANSPORTATION CABINET\"}]}]\nf0:[\"$\",\"li\",\"352534\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/175-0/\",\"children\":\"CHAPTER 175 TURNPIKE AUTHORITY\"}]}]\nf1:[\"$\",\"li\",\"352892\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/175-a-0/\",\"children\":\"CHAPTER 175A COUNTY TURNPIKE AUTHORITY (Superseded)\"}]}]\nf2:[\"$\",\"li\",\"353011\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/175-b-0/\",\"children\":\"CHAPTER 175B KENTUCKY PUBLIC TRANSPORTATION INFRASTRUCTURE AUTHORITY\"}]}]\nf3:[\"$\",\"li\",\"353102\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/176-0/\",\"children\":\"CHAPTER 176 DEPARTMENT OF HIGHWAYS\"}]}]\nf4:[\"$\",\"li\",\"353486\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/177-0/\",\"children\":\"CHAPTER 177 STATE AND FEDERAL HIGHWAYS -- LIMITED ACCESS FACILITIES -- TURNPIKES -- ROAD BONDS -- BILLBOARDS -- RECYCLERS\"}]}]\nf5:[\"$\",\"li\",\"354424\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/178-0/\",\"children\":\"CHAPTER 178 COUNTY ROADS -- GRADE CROSSING ELIMINATION\"}]}]\nf6:[\"$\",\"li\",\"354707\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/179-0/\",\"children\":\"CHAPTER 179 COUNTY ROAD ENGINEER AND MAINTENANCE OF PUBLIC ROADS\"}]}]\nf7:[\"$\""])</script><script>self.__next_f.push([1,",\"li\",\"355016\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/180-0/\",\"children\":\"CHAPTER 180 STATE BRIDGES, TUNNELS, AND FERRIES\"}]}]\nf8:[\"$\",\"li\",\"355215\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/181-0/\",\"children\":\"CHAPTER 181 COUNTY AND CITY BRIDGES, TUNNELS, AND FERRIES\"}]}]\nf9:[\"$\",\"li\",\"355750\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/182-0/\",\"children\":\"CHAPTER 182 WATERWAYS AND MILLDAMS\"}]}]\nfa:[\"$\",\"li\",\"355909\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/183-0/\",\"children\":\"CHAPTER 183 AVIATION\"}]}]\nfb:[\"$\",\"li\",\"356759\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/184-0/\",\"children\":\"CHAPTER 184 PUBLIC ROAD DISTRICTS\"}]}]\nfc:[\"$\",\"li\",\"356910\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/185-0/\",\"children\":\"CHAPTER 185 (Not yet utilized.)\"}]}]\nfd:[\"$\",\"li\",\"356915\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/186-0/\",\"children\":\"CHAPTER 186 LICENSING OF MOTOR VEHICLES, OPERATORS, AND TRAILERS\"}]}]\nfe:[\"$\",\"li\",\"358076\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/186-a-0/\",\"children\":\"CHAPTER 186A AUTOMATED MOTOR VEHICLE REGISTRATION SYSTEM\"}]}]\nff:[\"$\",\"li\",\"358512\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/187-0/\",\"children\":\"CHAPTER 187 FINANCIAL RESPONSIBILITY LAW\"}]}]\n100:[\"$\",\"li\",\"358840\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/188-0/\",\"children\":\"CHAPTER 188 SERVICE OF PROCESS ON NONRESIDENT MOTORISTS\"}]}]\n101:[\"$\",\"li\",\"358881\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/189-0/\",\"children\":\"CHAPTER 189 TRAFFIC REGULATIONS -- VEHICLE EQUIPMENT AND STORAGE\"}]}]\n102:[\"$\",\"li\",\"359814\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/189-a-0/\",\"children\":\"CHAPTER 189A DRIVING UNDER THE INFLUENCE\"}]}]\n103:[\"$\",\"li\",\"360030\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/190-0/\",\"children\":\"CHAPTER 190 MOTOR VEHICLE SALES\"}]}]\n104:[\"$\",\"li\",\"360299\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/191-0/\",\"children\":\"CHAPTERS 191 TO 193 (Not yet utilized.)\"}]}]\n105:[\"$\",\"li\",\"360326\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/194-0/\",\"children\":\"CHAPTER 194 HUMAN RESOURCES\"}]}]\n106:[\"$\",\"li\",\"360578\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/194-a-0/\",\"children\":\"CHAPTER 194A CABINET FOR HEALTH AND FAMILY SERVICES\"}]}]\n107:[\"$\",\"li\",\"360992\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/194-b-0/\",\"children\":\"CHAPTER 194B CABINET FOR FAMILIES AND CHILDREN (Superseded)\"}]}]\n108:[\"$\",\"li\",\"361185\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/195-0/\",\"children\":\"CHAPTER 195 MANPOWER SERVICES\"}]}]\n109:[\"$\",\"li\",\"361279\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/196-0/\",\"children\":\"CHAPTER 196 CORRECTIONS\"}]}]\n10a:[\"$\",\"li\",\"361686\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/197-0/\",\"children\":\"CHAPTER 197 PENITENTIARIES\"}]}]\n10b:[\"$\",\"li\",\"361936\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/198-0/\",\"children\":\"CHAPTER 198 HOUSES OF REFORM\"}]}]\n10c:[\"$\",\"li\",\"362012\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/198-a-0/\",\"children\":\"CHAPTER 198A LOW-COST HOUSING\"}]}]\n10d:[\"$\",\"li\",\"362213\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/198-b-0/\",\"children\":\"CHAPTER 198B HOUSING, BUILDINGS, AND CONSTRUCTION - BUILDING CODE\"}]}]\n10e:[\"$\",\"li\",\"362895\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/199-0/\",\"children\":\"CHAPTER 199 PROTECTIVE SERVICES FOR CHILDREN - ADOPTION\"}]}]\n10f:[\"$\",\"li\",\"363655\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/200-0/\",\"children\":\"CHAPTER 200 ASSISTANCE TO CHILDREN\"}]}]\n110:[\"$\",\"li\",\"364095\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/201-0/\",\"children\":\"CHAPTER 201 JEFFERSON COUNTY CHILDREN\u0026#39;S HOME\"}]}]\n111:[\"$\",\"li\",\"364203\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/202-0/\",\"children\":\"CHAPTER 202 HOSPITALIZATION OF MENTAL PATIENTS (Superseded)\"}]}]\n112:[\"$\",\"li\",\"364545\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/202-a-0/\",\"children\":\"CHAPTER 202A HOSPITALIZATION OF THE MENTALLY ILL\"}]}]\n113:[\"$\",\"li\",\"364919\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/202-b-0/\",\"children\":\"CHAPTER 202B MENTAL RETARDATION ADMISSION\"}]}]\n114:[\"$\",\"li\",\"365111\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/203-0/\",\""])</script><script>self.__next_f.push([1,"children\":\"CHAPTER 203 INCOMPETENCY PROCEEDINGS (Superseded)\"}]}]\n115:[\"$\",\"li\",\"365418\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/204-0/\",\"children\":\"CHAPTER 204 POOR PERSONS AND POORHOUSES (Superseded)\"}]}]\n116:[\"$\",\"li\",\"365481\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/205-0/\",\"children\":\"CHAPTER 205 PUBLIC ASSISTANCE AND MEDICAL ASSISTANCE\"}]}]\n117:[\"$\",\"li\",\"366755\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/206-0/\",\"children\":\"CHAPTER 206 CONFEDERATE PENSIONS\"}]}]\n118:[\"$\",\"li\",\"366858\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/207-0/\",\"children\":\"CHAPTER 207 AID TO THE NEEDY BLIND -- EQUAL OPPORTUNITIES\"}]}]\n119:[\"$\",\"li\",\"366994\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/208-0/\",\"children\":\"CHAPTER 208 JUVENILE PROCEEDINGS -- COMMITMENT AND CARE OF CHILDREN\"}]}]\n11a:[\"$\",\"li\",\"367532\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/208-a-0/\",\"children\":\"CHAPTER 208A JUVENILE CODE GENERAL PROVISIONS (Superseded)\"}]}]\n11b:[\"$\",\"li\",\"367700\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/208-b-0/\",\"children\":\"CHAPTER 208B PROTECTIVE SERVICES FOR CHILDREN (Superseded)\"}]}]\n11c:[\"$\",\"li\",\"367771\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/208-c-0/\",\"children\":\"CHAPTER 208C TERMINATION OF PARENTAL RIGHTS (Superseded)\"}]}]\n11d:[\"$\",\"li\",\"367848\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/208-d-0/\",\"children\":\"CHAPTER 208D STATUS OFFENDERS (Superseded)\"}]}]\n11e:[\"$\",\"li\",\"367919\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/208-e-0/\",\"children\":\"CHAPTER 208E JUVENILE PUBLIC OFFENDERS (Superseded)\"}]}]\n11f:[\"$\",\"li\",\"368018\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/208-f-0/\",\"children\":\"CHAPTER 208F YOUTHFUL OFFENDERS (Superseded)\"}]}]\n120:[\"$\",\"li\",\"368140\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/208-g-0/\",\"children\":\"CHAPTER 208G TREATMENT OF CHILDREN WITH MENTAL DISORDERS (Superseded)\"}]}]\n121:[\"$\",\"li\",\"368232\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/209-0/\",\"children\":\"CHAPTER 209 PROTECTION OF ADULTS\"}]}]\n122:[\"$\",\"li\",\"368383\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/209-a-0/\",\"children\":\"CHAPTER 209A SPOUSAL ABUSE OR NEGLECT\"}]}]\n123:[\"$\",\"li\",\"368431\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/210-0/\",\"children\":\"CHAPTER 210 STATE AND REGIONAL MENTAL HEALTH PROGRAMS\"}]}]\n124:[\"$\",\"li\",\"368948\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/211-0/\",\"children\":\"CHAPTER 211 STATE HEALTH PROGRAMS\"}]}]\n125:[\"$\",\"li\",\"370148\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/212-0/\",\"children\":\"CHAPTER 212 LOCAL HEALTH PROGRAMS\"}]}]\n126:[\"$\",\"li\",\"370787\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/213-0/\",\"children\":\"CHAPTER 213 VITAL STATISTICS\"}]}]\n127:[\"$\",\"li\",\"371141\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/214-0/\",\"children\":\"CHAPTER 214 DISEASES\"}]}]\n128:[\"$\",\"li\",\"371554\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/215-0/\",\"children\":\"CHAPTER 215 TUBERCULOSIS\"}]}]\n129:[\"$\",\"li\",\"371969\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/216-0/\",\"children\":\"CHAPTER 216 HEALTH FACILITIES AND SERVICES\"}]}]\n12a:[\"$\",\"li\",\"373130\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/216-a-0/\",\"children\":\"CHAPTER 216A LICENSING OF NURSING HOME ADMINISTRATORS\"}]}]\n12b:[\"$\",\"li\",\"373207\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/216-b-0/\",\"children\":\"CHAPTER 216B LICENSURE AND REGULATION OF HEALTH FACILITIES AND SERVICES\"}]}]\n12c:[\"$\",\"li\",\"373605\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/217-0/\",\"children\":\"CHAPTER 217 FOODS, DRUGS, AND POISONS\"}]}]\n12d:[\"$\",\"li\",\"399076\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/217-a-0/\",\"children\":\"CHAPTER 217A POULTRY AND RABBIT INSPECTION (Superseded)\"}]}]\n12e:[\"$\",\"li\",\"399100\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/217-b-0/\",\"children\":\"CHAPTER 217B FERTILIZER AND PESTICIDE USE AND APPLICATION\"}]}]\n12f:[\"$\",\"li\",\"399157\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/217-c-0/\",\"children\":\"CHAPTER 217C MILK AND MILK PRODUCTS\"}]}]\n130:[\"$\",\"li\",\"399169\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/218-0/\",\"children\":\"CHAPTER 218 UNIFORM NARCOTIC DRUG ACT (Superseded)\"}]}]\n131:[\"$\",\"li\",\"399"])</script><script>self.__next_f.push([1,"200\",{\"children\":[\"$\",\"$Le\",null,{\"href\":\"/kentucky/218-a-0/\",\"children\":\"CHAPTER 218A CONTROLLED SUBSTANCES\"}]}]\n134:T44b9,"])</script><script>self.__next_f.push([1,"\u003ca href=\"https://law.justia.com/codes/kentucky/2009/139-00/pdf/480.pdf\"\u003eDownload pdf\u003c/a\u003e\u003cbr\u003e\u003cdiv id=\"embed_document\" style=\"width:625px; height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/kentucky/2009/139-00/pdf/480.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003e139.480 Property exempt. Any other provision of this chapter to the contrary notwithstanding, the terms \u0026quot;sale at \u003cbr\u003eretail,\u0026quot; \u0026quot;retail sale,\u0026quot; \u0026quot;use,\u0026quot; \u0026quot;storage,\u0026quot; and \u0026quot;consumption,\u0026quot; as used in this chapter, shall not \u003cbr\u003einclude the sale, use, storage, or other consumption of: \u003cbr\u003e(1) Locomotives or rolling stock, including materials for the construction, repair, or modification thereof, or fuel or supplies for the direct operation of locomotives and \u003cbr\u003etrains, used or to be used in interstate commerce; (2) Coal for the manufacture of electricity; \u003cbr\u003e(3) All energy or energy-producing fuels used in the course of manufacturing, processing, mining, or refining and any related distribution, transmission, and \u003cbr\u003etransportation services for this energy that are billed to the user, to the extent that \u003cbr\u003ethe cost of the energy or energy-producing fuels used, and related distribution, \u003cbr\u003etransmission, and transportation services for this energy that are billed to the user \u003cbr\u003eexceed three percent (3%) of the cost of production. Cost of production shall be \u003cbr\u003ecomputed on the basis of plant facilities which shall mean all permanent structures \u003cbr\u003eaffixed to real property at one (1) location; (4) Livestock of a kind the products of which ordinarily constitute food for human consumption, provided the sales are made for breeding or dairy purposes and by or \u003cbr\u003eto a person regularly engaged in the business of farming; (5) Poultry for use in breeding or egg production; \u003cbr\u003e(6) Farm work stock for use in farming operations; \u003cbr\u003e(7) Seeds, the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business, and commercial fertilizer to be \u003cbr\u003eapplied on land, the products from which are to be used for food for human \u003cbr\u003econsumption or are to be sold in the regular course of business; provided such sales \u003cbr\u003eare made to farmers who are regularly engaged in the occupation of tilling and \u003cbr\u003ecultivating the soil for the production of crops as a business, or who are regularly \u003cbr\u003eengaged in the occupation of raising and feeding livestock or poultry or producing \u003cbr\u003emilk for sale; and provided further that tangible personal property so sold is to be \u003cbr\u003eused only by those persons designated above who are so purchasing; (8) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals to be used in the production of crops as a business, or in the raising and feeding of \u003cbr\u003elivestock or poultry, the products of which ordinarily constitute food for human \u003cbr\u003econsumption; (9) Feed, including pre-mixes and feed additives, for livestock or poultry of a kind the products of which ordinarily constitute food for human consumption; (10) Machinery for new and expanded industry; \u003cbr\u003e(11) Farm machinery. As used in this section, the term \u0026quot;farm machinery\u0026quot; means machinery used exclusively and directly in the occupation of tilling the soil for the \u003cbr\u003eproduction of crops as a business, or in the occupation of raising and feeding \u003cbr\u003elivestock or poultry or of producing milk for sale. The term \u0026quot;farm machinery,\u0026quot; as \u003cbr\u003eused in this section includes machinery, attachments, and replacements therefor, \u003cbr\u003erepair parts, and replacement parts which are used or manufactured for use on, or in the operation of farm machinery and which are necessary to the operation of the \u003cbr\u003emachinery, and are customarily so used; but this exemption shall not include \u003cbr\u003eautomobiles, trucks, trailers, and truck-trailer combinations; (12) Property which has been certified as a pollution control facility as defined in KRS 224.01-300, and all materials, supplies, and repair and replacement parts purchased \u003cbr\u003efor use in the operation or maintenance of the facilities used specifically in the steel-\u003cbr\u003emaking process. The exemption provided in this subsection for materials, supplies, \u003cbr\u003eand repair and replacement parts purchased for use in the operation of pollution \u003cbr\u003econtrol facilities shall be effective for sales made through June 30, 1994; (13) Tombstones and other memorial grave markers; \u003cbr\u003e(14) On-farm facilities used exclusively for grain or soybean storing, drying, processing, or handling. The exemption applies to the equipment, machinery, attachments, \u003cbr\u003erepair and replacement parts, and any materials incorporated into the construction, \u003cbr\u003erenovation, or repair of the facilities; (15) On-farm facilities used exclusively for raising poultry or livestock. The exemption shall apply to the equipment, machinery, attachments, repair and replacement parts, \u003cbr\u003eand any materials incorporated into the construction, renovation, or repair of the \u003cbr\u003efacilities. The exemption shall apply but not be limited to vent board equipment, \u003cbr\u003ewaterer and feeding systems, brooding systems, ventilation systems, alarm systems, \u003cbr\u003eand curtain systems. In addition, the exemption shall apply whether or not the seller \u003cbr\u003eis under contract to deliver, assemble, and incorporate into real estate the \u003cbr\u003eequipment, machinery, attachments, repair and replacement parts, and any materials \u003cbr\u003eincorporated into the construction, renovation, or repair of the facilities; (16) Gasoline, special fuels, liquefied petroleum gas, and natural gas used exclusively and directly to: \u003cbr\u003e(a) Operate farm machinery as defined in subsection (11) of this section; \u003cbr\u003e(b) Operate on-farm grain or soybean drying facilities as defined in subsection (14) of this section; (c) Operate on-farm poultry or livestock facilities defined in subsection (15) of this section; (d) Operate on-farm ratite facilities defined in subsection (24) of this section; \u003cbr\u003e(e) Operate on-farm llama or alpaca facilities as defined in subsection (26) of this section; or (f) Operate on-farm dairy facilities; (17) Textbooks, including related workbooks and other course materials, purchased for use in a course of study conducted by an institution which qualifies as a nonprofit \u003cbr\u003eeducational institution under KRS 139.495. The term \u0026quot;course materials\u0026quot; means only \u003cbr\u003ethose items specifically required of all students for a particular course but shall not \u003cbr\u003einclude notebooks, paper, pencils, calculators, tape recorders, or similar student \u003cbr\u003eaids; (18) Any property which has been certified as an alcohol production facility as defined in KRS 247.910; (19) Aircraft, repair and replacement parts therefor, and supplies, except fuel, for the direct operation of aircraft in interstate commerce and used exclusively for the \u003cbr\u003econveyance of property or passengers for hire. Nominal intrastate use shall not \u003cbr\u003esubject the property to the taxes imposed by this chapter; (20) Any property which has been certified as a fluidized bed energy production facility as defined in KRS 211.390; (21) Any property to be incorporated into the construction, rebuilding, modification, or expansion of a blast furnace or any of its components or appurtenant equipment or \u003cbr\u003estructures. The exemption provided in this subsection shall be effective for sales \u003cbr\u003emade through June 30, 1994; (22) Beginning on October 1, 1986, food or food products purchased for human consumption with food coupons issued by the United States Department of \u003cbr\u003eAgriculture pursuant to the Food Stamp Act of 1977, as amended, and required to \u003cbr\u003ebe exempted by the Food Security Act of 1985 in order for the Commonwealth to \u003cbr\u003econtinue participation in the federal food stamp program; (23) Machinery or equipment purchased or leased by a business, industry, or organization in order to collect, source separate, compress, bale, shred, or otherwise \u003cbr\u003ehandle waste materials if the machinery or equipment is primarily used for recycling \u003cbr\u003epurposes; (24) Ratite birds and eggs to be used in an agricultural pursuit for the breeding and production of ratite birds, feathers, hides, breeding stock, eggs, meat, and ratite by-\u003cbr\u003eproducts, and the following items used in this agricultural pursuit: \u003cbr\u003e(a) Feed and feed additives; \u003cbr\u003e(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; \u003cbr\u003e(c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, \u003cbr\u003erenovation, or repair of the facilities. The exemption shall apply to incubation \u003cbr\u003esystems, egg processing equipment, waterer and feeding systems, brooding \u003cbr\u003esystems, ventilation systems, alarm systems, and curtain systems. In addition, \u003cbr\u003ethe exemption shall apply whether or not the seller is under contract to deliver, \u003cbr\u003eassemble, and incorporate into real estate the equipment, machinery, \u003cbr\u003eattachments, repair and replacement parts, and any materials incorporated into \u003cbr\u003ethe construction, renovation, or repair of the facilities; (25) Embryos and semen that are used in the reproduction of livestock, if the products of these embryos and semen ordinarily constitute food for human consumption, and if \u003cbr\u003ethe sale is made to a person engaged in the business of farming; (26) Llamas and alpacas to be used as beasts of burden or in an agricultural pursuit for the breeding and production of hides, breeding stock, fiber and wool products, meat, \u003cbr\u003eand llama and alpaca by-products, and the following items used in this pursuit: \u003cbr\u003e(a) Feed and feed additives; \u003cbr\u003e(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; and (c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, \u003cbr\u003erenovation, or repair of the facilities. The exemption shall apply to waterer \u003cbr\u003eand feeding systems, ventilation systems, and alarm systems. In addition, the \u003cbr\u003eexemption shall apply whether or not the seller is under contract to deliver, \u003cbr\u003eassemble, and incorporate into real estate the equipment, machinery, \u003cbr\u003eattachments, repair and replacement parts, and any materials incorporated into \u003cbr\u003ethe construction, renovation, or repair of the facilities; (27) Baling twine and baling wire for the baling of hay and straw; \u003cbr\u003e(28) Water sold to a person regularly engaged in the business of farming and used in the: (a) Production of crops; \u003cbr\u003e(b) Production of milk for sale; or \u003cbr\u003e(c) Raising and feeding of: 1. Livestock or poultry, the products of which ordinarily constitute food for \u003cbr\u003ehuman consumption; or 2. Ratites, llamas, alpacas, buffalo, cervids or aquatic organisms; (29) Buffalos to be used as beasts of burden or in an agricultural pursuit for the production of hides, breeding stock, meat, and buffalo by-products, and the \u003cbr\u003efollowing items used in this pursuit: \u003cbr\u003e(a) Feed and feed additives; \u003cbr\u003e(b) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; \u003cbr\u003e(c) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, \u003cbr\u003erenovation, or repair of the facilities. The exemption shall apply to waterer \u003cbr\u003eand feeding systems, ventilation systems, and alarm systems. In addition, the \u003cbr\u003eexemption shall apply whether or not the seller is under contract to deliver, \u003cbr\u003eassemble, and incorporate into real estate the equipment, machinery, \u003cbr\u003eattachments, repair and replacement parts, and any materials incorporated into \u003cbr\u003ethe construction, renovation, or repair of the facilities; (30) Aquatic organisms sold directly to or raised by a person regularly engaged in the business of producing products of aquaculture, as defined in KRS 260.960, for sale, \u003cbr\u003eand the following items used in this pursuit: \u003cbr\u003e(a) Feed and feed additives; \u003cbr\u003e(b) Water; \u003cbr\u003e(c) Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals; and (d) On-farm facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, \u003cbr\u003erenovation, or repair of the facilities and, any gasoline, special fuels, liquefied \u003cbr\u003epetroleum gas, or natural gas used to operate the facilities. The exemption \u003cbr\u003eshall apply, but not be limited to: waterer and feeding systems; ventilation, \u003cbr\u003eaeration, and heating systems; processing and storage systems; production systems such as ponds, tanks, and raceways; harvest and transport equipment \u003cbr\u003eand systems; and alarm systems. In addition, the exemption shall apply \u003cbr\u003ewhether or not the seller is under contract to deliver, assemble, and \u003cbr\u003eincorporate into real estate the equipment, machinery, attachments, repair and \u003cbr\u003ereplacement parts, and any materials incorporated into the construction, \u003cbr\u003erenovation, or repair of the facilities; (31) Members of the genus cervidae permitted by KRS Chapter 150 that are used for the production of hides, breeding stock, meat, and cervid by-products, and the \u003cbr\u003efollowing items used in this pursuit: \u003cbr\u003e(a) Feed and feed additives; \u003cbr\u003e(b) Insecticides, fungicides, herbicides, rodenticides, and other chemicals; and \u003cbr\u003e(c) On-site facilities, including equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, \u003cbr\u003erenovation, or repair of the facilities. In addition, the exemption shall apply \u003cbr\u003ewhether or not the seller is under contract to deliver, assemble, and \u003cbr\u003eincorporate into real estate the equipment, machinery, attachments, repair and \u003cbr\u003ereplacement parts, and any materials incorporated into the construction, \u003cbr\u003erenovation, or repair of the facilities; (32) (a) Repair or replacement parts for the direct operation or maintenance of a motor vehicle, including any towed unit, used exclusively in interstate commerce for \u003cbr\u003ethe conveyance of property or passengers for hire, provided the motor vehicle \u003cbr\u003eis licensed for use on the highway and its declared gross vehicle weight with \u003cbr\u003eany towed unit is forty-four thousand and one (44,001) pounds or greater. \u003cbr\u003eNominal intrastate use shall not subject the property to the taxes imposed by \u003cbr\u003ethis chapter; (b) Repair or replacement parts for the direct operation and maintenance of a motor vehicle operating under a charter bus certificate issued by the \u003cbr\u003eTransportation Cabinet under KRS Chapter 281, or under similar authority \u003cbr\u003egranted by the United States Department of Transportation; and (c) For the purposes of this subsection, \u0026quot;repair and replacement parts\u0026quot; means tires, brakes, engines, transmissions, drive trains, chassis, body parts, and their \u003cbr\u003ecomponents. \u0026quot;Repair and replacement parts\u0026quot; shall not include fuel, machine \u003cbr\u003eoils, hydraulic fluid, brake fluid, grease, supplies, or accessories not essential \u003cbr\u003eto the operation of the motor vehicle itself, except when sold as part of the \u003cbr\u003eassembled unit, such as cigarette lighters, radios, lighting fixtures not \u003cbr\u003eotherwise required by the manufacturer for operation of the vehicle, or tool or \u003cbr\u003eutility boxes; and (33) Food donated by a retail food establishment or any other entity regulated under KRS 217.127 to a nonprofit organization for distribution to the needy. Effective: July 12, 2006 \u003cbr\u003eHistory: Amended 2006 Ky. Acts ch. 64, sec. 4, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 173, Pt. XIX, sec. 2, effective August 1, 2005; and Pt. XVI, sec. 3, \u003cbr\u003eeffective June 1, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 40, effective January \u003cbr\u003e1, 2004. -- Amended 2002 Ky. Acts ch. 254, sec. 1, effective April 8, 2002. -- Amended 1998 Ky. Acts ch. 29, sec. 1, effective August 1, 1998; ch. 35, sec. 1, \u003cbr\u003eeffective July 15, 1998; ch. 125, sec. 1, effective July 15, 1998; ch. 264, sec. 1, \u003cbr\u003eeffective August 1, 1998; ch. 265, sec. 1, effective August 1, 1998; ch. 366, sec. 1, \u003cbr\u003eeffective July 15, 1998; and ch. 536, sec. 3, effective July 15, 1998. -- Amended \u003cbr\u003e1996 Ky. Acts ch. 333, sec. 1, effective April 10, 1996, retroactive to January 1, \u003cbr\u003e1980. -- Amended 1994 Ky. Acts ch. 68, sec. 4, effective July 15, 1994."])</script><script>self.__next_f.push([1,"132:[\"$\",\"article\",null,{\"className\":\"article-content\",\"children\":[[\"$\",\"header\",null,{\"className\":\"article-header\",\"children\":[[\"$\",\"$Le\",null,{\"href\":\"/kentucky/\",\"className\":\"article-category\",\"children\":[\"Kentucky\",\" Statutes\"]}],[\"$\",\"h1\",null,{\"className\":\"article-title\",\"children\":\"139.480 Property exempt.\"}]]}],[\"$\",\"div\",null,{\"className\":\"article-body statute-content\",\"dangerouslySetInnerHTML\":{\"__html\":\"$134\"}}],false]}]\n"])</script><script>self.__next_f.push([1,"133:[\"$\",\"aside\",null,{\"className\":\"right-sidebar\",\"children\":[\"$\",\"div\",null,{\"className\":\"related-sidebar\",\"children\":[[\"$\",\"h3\",null,{\"children\":[[\"$\",\"span\",null,{\"className\":\"emoji\",\"children\":\"⚖️\"}],\" State Laws\"]}],[\"$\",\"ul\",null,{\"className\":\"state-laws-list\",\"children\":[[\"$\",\"li\",\"state-of-alabama\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-alabama\",\"children\":[\"The State Laws of \",\"Alabama\"]}]}],[\"$\",\"li\",\"state-of-alaska\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-alaska\",\"children\":[\"The State Laws of \",\"Alaska\"]}]}],[\"$\",\"li\",\"state-of-arizona\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-arizona\",\"children\":[\"The State Laws of \",\"Arizona\"]}]}],[\"$\",\"li\",\"state-of-arkansas\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-arkansas\",\"children\":[\"The State Laws of \",\"Arkansas\"]}]}],[\"$\",\"li\",\"state-of-california\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-california\",\"children\":[\"The State Laws of \",\"California\"]}]}],[\"$\",\"li\",\"state-of-colorado\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-colorado\",\"children\":[\"The State Laws of \",\"Colorado\"]}]}],[\"$\",\"li\",\"state-of-connecticut\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-connecticut\",\"children\":[\"The State Laws of \",\"Connecticut\"]}]}],[\"$\",\"li\",\"state-of-delaware\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-delaware\",\"children\":[\"The State Laws of \",\"Delaware\"]}]}],[\"$\",\"li\",\"state-of-florida\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-florida\",\"children\":[\"The State Laws of \",\"Florida\"]}]}],[\"$\",\"li\",\"state-of-georgia\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-georgia\",\"children\":[\"The State Laws of \",\"Georgia\"]}]}],[\"$\",\"li\",\"state-of-hawaii\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-hawaii\",\"children\":[\"The State Laws of \",\"Hawaii\"]}]}],[\"$\",\"li\",\"state-of-idaho\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-idaho\",\"children\":[\"The State Laws of \",\"Idaho\"]}]}],[\"$\",\"li\",\"state-of-illinois\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-illinois\",\"children\":[\"The State Laws of \",\"Illinois\"]}]}],[\"$\",\"li\",\"state-of-indiana\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-indiana\",\"children\":[\"The State Laws of \",\"Indiana\"]}]}],[\"$\",\"li\",\"state-of-iowa\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-iowa\",\"children\":[\"The State Laws of \",\"Iowa\"]}]}],[\"$\",\"li\",\"state-of-kansas\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-kansas\",\"children\":[\"The State Laws of \",\"Kansas\"]}]}],[\"$\",\"li\",\"state-of-kentucky\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-kentucky\",\"children\":[\"The State Laws of \",\"Kentucky\"]}]}],[\"$\",\"li\",\"state-of-louisiana\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-louisiana\",\"children\":[\"The State Laws of \",\"Louisiana\"]}]}],[\"$\",\"li\",\"state-of-maine\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-maine\",\"children\":[\"The State Laws of \",\"Maine\"]}]}],[\"$\",\"li\",\"state-of-maryland\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-maryland\",\"children\":[\"The State Laws of \",\"Maryland\"]}]}],[\"$\",\"li\",\"state-of-massachusetts\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-massachusetts\",\"children\":[\"The State Laws of \",\"Massachusetts\"]}]}],[\"$\",\"li\",\"state-of-michigan\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-michigan\",\"children\":[\"The State Laws of \",\"Michigan\"]}]}],[\"$\",\"li\",\"state-of-minnesota\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-minnesota\",\"children\":[\"The State Laws of \",\"Minnesota\"]}]}],[\"$\",\"li\",\"state-of-mississippi\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-mississippi\",\"children\":[\"The State Laws of \",\"Mississippi\"]}]}],[\"$\",\"li\",\"state-of-missouri\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-missouri\",\"children\":[\"The State Laws of \",\"Missouri\"]}]}],\"$L135\",\"$L136\",\"$L137\",\"$L138\",\"$L139\",\"$L13a\",\"$L13b\",\"$L13c\",\"$L13d\",\"$L13e\",\"$L13f\",\"$L140\",\"$L141\",\"$L142\",\"$L143\",\"$L144\",\"$L145\",\"$L146\",\"$L147\",\"$L148\",\"$L149\",\"$L14a\",\"$L14b\",\"$L14c\",\"$L14d\"]}]]}]}]\n"])</script><script>self.__next_f.push([1,"135:[\"$\",\"li\",\"state-of-montana\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-montana\",\"children\":[\"The State Laws of \",\"Montana\"]}]}]\n136:[\"$\",\"li\",\"state-of-nebraska\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-nebraska\",\"children\":[\"The State Laws of \",\"Nebraska\"]}]}]\n137:[\"$\",\"li\",\"state-of-nevada\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-nevada\",\"children\":[\"The State Laws of \",\"Nevada\"]}]}]\n138:[\"$\",\"li\",\"state-of-new-hampshire\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-new-hampshire\",\"children\":[\"The State Laws of \",\"New Hampshire\"]}]}]\n139:[\"$\",\"li\",\"state-of-new-jersey\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-new-jersey\",\"children\":[\"The State Laws of \",\"New Jersey\"]}]}]\n13a:[\"$\",\"li\",\"state-of-new-mexico\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-new-mexico\",\"children\":[\"The State Laws of \",\"New Mexico\"]}]}]\n13b:[\"$\",\"li\",\"state-of-new-york\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-new-york\",\"children\":[\"The State Laws of \",\"New York\"]}]}]\n13c:[\"$\",\"li\",\"state-of-north-carolina\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-north-carolina\",\"children\":[\"The State Laws of \",\"North Carolina\"]}]}]\n13d:[\"$\",\"li\",\"state-of-north-dakota\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-north-dakota\",\"children\":[\"The State Laws of \",\"North Dakota\"]}]}]\n13e:[\"$\",\"li\",\"state-of-ohio\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-ohio\",\"children\":[\"The State Laws of \",\"Ohio\"]}]}]\n13f:[\"$\",\"li\",\"state-of-oklahoma\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-oklahoma\",\"children\":[\"The State Laws of \",\"Oklahoma\"]}]}]\n140:[\"$\",\"li\",\"state-of-oregon\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-oregon\",\"children\":[\"The State Laws of \",\"Oregon\"]}]}]\n141:[\"$\",\"li\",\"state-of-pennsylvania\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-pennsylvania\",\"children\":[\"The State Laws of \",\"Pennsylvania\"]}]}]\n142:[\"$\",\"li\",\"state-of-rhode-island\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-rhode-island\",\"children\":[\"The State Laws of \",\"Rhode Island\"]}]}]\n143:[\"$\",\"li\",\"state-of-south-carolina\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-south-carolina\",\"children\":[\"The State Laws of \",\"South Carolina\"]}]}]\n144:[\"$\",\"li\",\"state-of-south-dakota\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-south-dakota\",\"children\":[\"The State Laws of \",\"South Dakota\"]}]}]\n145:[\"$\",\"li\",\"state-of-tennessee\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-tennessee\",\"children\":[\"The State Laws of \",\"Tennessee\"]}]}]\n146:[\"$\",\"li\",\"state-of-texas\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-texas\",\"children\":[\"The State Laws of \",\"Texas\"]}]}]\n147:[\"$\",\"li\",\"state-of-utah\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-utah\",\"children\":[\"The State Laws of \",\"Utah\"]}]}]\n148:[\"$\",\"li\",\"state-of-vermont\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-vermont\",\"children\":[\"The State Laws of \",\"Vermont\"]}]}]\n149:[\"$\",\"li\",\"state-of-virginia\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-virginia\",\"children\":[\"The State Laws of \",\"Virginia\"]}]}]\n14a:[\"$\",\"li\",\"state-of-washington\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-washington\",\"children\":[\"The State Laws of \",\"Washington\"]}]}]\n14b:[\"$\",\"li\",\"state-of-west-virginia\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-west-virginia\",\"children\":[\"The State Laws of \",\"West Virginia\"]}]}]\n14c:[\"$\",\"li\",\"state-of-wisconsin\",{\"children\":[\"$\",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-wisconsin\",\"children\":[\"The State Laws of \",\"Wisconsin\"]}]}]\n14d:[\"$\",\"li\",\"state-of-wyoming\",{\"children\":[\"$\""])</script><script>self.__next_f.push([1,",\"a\",null,{\"href\":\"https://state-laws.laws.com/state-of-wyoming\",\"children\":[\"The State Laws of \",\"Wyoming\"]}]}]\n"])</script></body></html>