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Kentucky Revised Statutes

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Statutes Last Updated June 26, 2007

Includes Enactments through the 2007 Regular Session
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KRS Chapter 136.00

  • .010   Definitions for chapter, except KRS 136.500 to 136.575.

  • .012   "Production credit association" defined.

  • .013   "Bank for cooperatives" defined.

  • .020   Assessment of property of corporations.

  • .030   Repealed, effective January 1, 2006.

  • .040   Repealed, 1946.

  • .050   Time of payment of corporation, property, and franchise taxes -- Interest -- Penalties.

  • .060   Corporation organization tax.

  • .070   Corporation license tax -- Exemptions -- Apportionment -- Credit.

  • .0701   Corporation license tax -- Removal after December 31, 2005. 

  • .0704   License tax credit for economic revitalization projects -- Computation -- Cap.

  • .071   Corporation license tax -- Apportionment of capital when corporation holds stock in other corporations.

  • .072   Repealed, 1966.

  • .073   Average net capital tax on open-end registered investment companies.

  • .074   Repealed, 1966.

  • .076   Auditing of returns -- Assessment of additional tax.

  • .078   Disposition of receipts.

  • .080   Repealed, 1966.

  • .090   Reports of corporations for license tax purposes -- Subject matter.

  • .100   Time of filing reports -- Period covered -- Change of period.

  • .110   Repealed, 1962.

  • .115   Definitions for KRS 136.120 to 136.180.

  • .120   Public service corporation property tax -- Classification -- Assessment -- Certification.

  • .130   Reports of all public service corporations -- Extensions.

  • .132   Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately.

  • .140   Reports of interstate public service corporations.

  • .150   Ascertainment of facts on failure to report.

  • .160   Valuation of property -- Determination.

  • .170   Apportionment of property valuation.

  • .180   Notice and certification of valuation -- Effect of appeal on payment of taxes -- Payment of fee by any district which has value certified by department.

  • .1801   Definitions for KRS 136.1801 to 136.1806.

  • .1802   Watercraft assessment and taxation -- Allocation of tax receipts -- Value determination.

  • .1803   Description of watercraft operated during previous calendar year.

  • .1804   Notification of assessed value of watercraft -- Protest -- Tax rates -- Distribution of tax receipts -- Administrative fee.

  • .1805   Base collections.

  • .1806   Taxes levied under KRS 136.1801 to 136.1806 not exclusive.

  • .181   Repealed, 2008.

  • .182   Repealed, 2008.

  • .183   Repealed, 2008.

  • .184   Repealed, 2008.

  • .185   Repealed, 1964.

  • .186   Repealed, 2005.

  • .187   Repealed, 2008.

  • .1873   Application of section -- Taxation of vehicles of system whose route or operation is partly within this state.

  • .1875   Information to be furnished by fleet owner.

  • .1877    Application of section -- Appeal from notice of tentative assessment -- Effect of appeal on payment of taxes -- Collection of state taxes -- Aggregate local rate to be set annually -- Distribution.

  • .188   Annual fee on trucks, tractors, and buses operating partly within and partly outside Kentucky -- Fee to replace ad valorem tax -- Determination of value and fee -- Collection and distribution -- Protest.

  • .190   Boundary report of cities and taxing districts.

  • .200   Allocation of railroad bridge assessment.

  • .210   Repealed, 1960.

  • .220   Repealed, 1960.

  • .230   Repealed, 1966.

  • .240   Repealed, 1960.

  • .250   Repealed, 1966.

  • .260   Repealed, 1966.

  • .270   Repealed, 1966.

  • .275   Repealed, 1966.

  • .280   Repealed, 1966.

  • .290   Report of savings and loan, savings bank, and similar institutions -- Value determination -- Notice.

  • .300   Rate and payment of tax -- Exemption from other taxes -- Charging against dividends.

  • .310   Tax on and reports from foreign savings and loan associations, savings banks and similar institutions.

  • .320   Tax on taxable capital of domestic life insurance companies in lieu of other taxes -- State and local rates.

  • .330   Tax on premium receipts life insurance company -- Exception.

  • .335   Irrevocable election of method of taxation for domestic life insurance companies -- Time of filing.

  • .340   Tax on amounts paid to stock insurance companies, other than life.

  • .350   Tax on amounts to mutual companies, other than life and Lloyd's insurers.

  • .360   Tax on amounts paid to stock insurance, to defray cost of administering fire prevention and insurance laws.

  • .370   Tax on attorneys for exchange of reciprocal or interinsurance contracts -- Additional tax on premiums of stock insurers.

  • .373   Repealed, 1966

  • .377   Filing of declaration of estimated tax by company -- Payment -- Penalty.

  • .380   Repealed, 1944.

  • .381   Reports and payments due notwithstanding dissolution or retirement.

  • .390   Tax on insurance companies other than stock or mutual.

  • .392   Premium surcharge.

  • .395   Hospital, medical or dental service companies exempt from premium tax.

  • .400   Repealed, 1984.

  • .410   Tax on bail bondsmen fees.

    • Bank Franchise and Local Deposit Tax

  • .500   Definitions for KRS 136.500 to 136.575.

  • .505   Franchise tax for financial institutions -- Relationship to other state and local taxes.

  • .510   Rate of franchise tax -- Minimum tax.

  • .515   Net capital determination -- Effect of changes in identity, form, or place of organization -- Effect of combination of financial institutions.

  • .520   Conditions constituting regularly engaging in business in the Commonwealth by financial institutions.

  • .525   Apportionment of net capital for financial institutions with taxable business activity within and without the Commonwealth.

  • .530   Calculation of receipts factor.

  • .535   Calculation of property factor.

  • .540   Calculation of payroll factor.

  • .545   Tax returns -- Extension of time for filing.

  • .550   Examination and audit of tax returns -- Assessment of excess.

  • .555   Refunds or credits for overpayment of tax.

  • .560   Recordkeeping procedures and retention.

  • .565   Liability of corporate officers for taxes.

  • .570   Penalties -- Limitation on administrative or court proceedings by delinquent financial institutions.

  • .575   Local government franchise taxes -- Filing of report of deposits -- Tax rate.

    • Multichannel Video Programming and Communications Services Tax

  • .600   Purpose of KRS 136.600 to 136.660 and 132.825.

  • .602   Definitions for KRS 136.600 to 136.660.

  • .604   Excise tax -- Multichannel video programming services -- Rate-sourcing rule.

  • .605   Sourcing of communications services -- Definitions.

  • .606   Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth.

  • .608   Exclusions from excise tax.

  • .610   Credit for tax paid in other state.

  • .612   Exception in the case of worthless accounts.

  • .614   Compensation to collect and timely remit excise tax.

  • .616   Imposition of tax on gross revenues -- Multichannel video programming services and communications services -- Rates -- Collection of tax from purchaser prohibited -- Exclusion for municipal utility.

  • .617   Credit for tax on multichannel video programming or communications service paid in another state.

  • .618   Application for certificate of registration.

  • .620   Taxes due monthly -- Required monthly return -- Contents of return.

  • .622   Extension of time for filing return.

  • .624   Time for assessing taxes shown owing.

  • .626   Offset of overpayments against tax owing.

  • .628   Record retention.

  • .630   Interest on overdue tax.

  • .632   Refund or credit of taxes paid -- Claims.

  • .634   Administration by the department.

  • .636   Security for compliance.

  • .638   Officer and member liability for taxes due.

  • .640   Return of tax savings to customers.

  • .642   Legal action not to delay collections.

  • .644   Limitations of legal actions.

  • .646   Penalties.

  • .648   Gross revenues and excise tax fund and state baseline and local growth fund -- Creation and administration of funds.

  • .650   Required participation in funds -- Computation of amounts -- Designated monthly hold harmless amount.

  • .652   Distribution -- Administrative costs -- Monthly hold harmless amounts.

  • .654   Determination of distributions -- State baseline and local growth fund.

  • .656   Distributions -- County growth portion -- State baseline portion.

  • .658   Oversight committee -- Creation and duties.

  • .660   Prohibitions -- Local franchise fee or tax defined.

    • Penalties

  • .980   Penalty for delinquency in payment.

  • .985   Penalty for failing to file return.

  • .990   Penalties.

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