Kentucky Revised Statutes Title XI. Revenue and Taxation § 141.514.Administration of education opportunity account tax credit and cap; required annual publications on department Web site (See LRC Note below)

(a) Create the tax credit application form, the forms to be used by the department to notify the taxpayer and the AGO of preapproval or denial of the credit, and the educational materials to be distributed by the AGO;

(b) Create a Web site listing the amount of the total credit pending verification, the amount of the total credit allocated to date, and the remaining credit available to taxpayers making contributions to AGOs;

(c) Notify the taxpayer and the AGO of the amount of credit allocated to the taxpayer upon certification that the contribution has been made by the issuance of a tax credit allocation letter, which the taxpayer shall submit with the taxpayer's return when claiming the credit; and

(d) Collect necessary data to provide the report required by subsection (3) of this section.

(a) A list of organizations that have been approved by the department to perform independent financial analyses of parents' demonstrated financial needs; and

(b) A list of AGOs.