The Kentucky Sequence of Petition & Schedules (SPAS) is a document created and maintained by the Kentucky Department of Revenue (ODOR) to track taxpayer information. The document contains a series of forms and schedules that must be completed and filed with the ODOR when filing a tax return to the state of Kentucky. The SPAS are used to collect and report information on the taxpayer's income, deductions, credits, and other tax-related information. The SPAS consist of four distinct forms: 1. The Kentucky Income Tax Return (Form 740): This form is used to report the taxpayer's income, deductions, credits, and other information necessary to calculate the taxpayer's Kentucky income tax liability. 2. The Kentucky Inheritance Tax Return (Form 741): This form is used to report the taxpayer's inherited wealth, such as stocks, bonds, and other investments, as well as any taxes due on those assets. 3. The Kentucky Sales and Use Tax Return (Form 742): This form is used to report the taxpayer's purchases of goods and services, as well as the taxes due on those purchases. 4. The Kentucky Corporation Income Tax Return (Form 743): This form is used to report the income, deductions, credits, and other information necessary to calculate the corporation's Kentucky income tax liability. The SPAS are an important part of the Kentucky tax filing process and should be completed and filed with the ODOR in order to ensure accurate and timely filing of taxes.