GTE v. Revenue Cabinet, Commonwealth of Kentucky

There is no statutory provision in this state by which multiple corporate entities are allowed to file a combined income tax return. The plain language of KRS 141.200(1) requires that

Every corporation doing business in this state, except those exempt from taxation under KRS 141.040, shall make a return stating specifically the items of income and the items claimed as deductions allowed by this chapter. Corporations that are affiliated must each make a separate return.

KRS 141.200(1) (emphasis added).

Income tax reporting requirements arise only from statutory enactment. Multi-state *794corporations…