Administrative Writings

2024 Ky. Acts ch. 166 (House Bill 8) provided for formal guidance deemed "Administrative Writings" as defined in KRS 131.010.​

Administrative Writings Mean:

• Final Rulings​
• Manuals and Training Procedures
• Presentations​
• Technical Advice Memoranda
• General Information Letters
• Private Letter Rulings​​
  

Administrative Writings remain in effect unless withdrawn, superseded, or modified by a change in statute, regulation, case law, or other DOR guidance.​