103 KAR 3:030. Property and Severance Forms manual.
RELATES TO: KRS 42.470, 61.870-61.884, 131.020, 131.030, 131.041-131.081, 131.081(2), (9), (15), 131.110, 131.130, 131.130(3), 131.155, 131.181, 131.183, 131.190, 131.340, 131.500, 131.500(1), (2), (3), (10), 131.510(1), (2)(a), 131.540, 132.020, 132.130-132.180, 132.190, 132.200, 132.220-132.270, 132.290, 132.310, 132.320, 132.360, 132.450, 132.487, 132.510, 132.820, 132.825, 132.990, 133.045, 133.110, 133.120, 133.130, 133.240, 134.020, 134.390, 134.420, 134.430, 134.440, 134.500, 134.590, 134.800, 134.805, 134.810, 134.815, 134.820, 134.825, 134.830, 135.010, 135.020, 135.050, 136.020, 136.050, 136.115-136.180, 136.181-136.187, 136.1873, 136.310, 136.320, 136.330, 136.335, 136.377, 136.545, 136.575, 136.600-136.660, 137.130, 137.160, 143.030(1), 143.037, 143.040, 143.050, 143.060(1), 143.085, 143.990, 143A.010, 143A.030, 143A.035, 143A.037, 143A.080, 143A.090, 143A.100(1), 143A.991, Ky. Const. Sec. 170
STATUTORY AUTHORITY: KRS 131.130(3)
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(3) authorizes the Department of Revenue to prescribe forms necessary for the administration of any revenue law by the promulgation of an administrative regulation incorporating the forms by reference. This administrative regulation incorporates by reference the required Revenue Forms, used in the administration of Property and Severance Taxes by the Department of Revenue.
Section 1. Property Tax - Required Forms. (1) Revenue Form 61A200, "Public Service Company Property Tax Return 2006", shall be filed by public service companies with the Department of Revenue reporting company name, location and other pertinent filing information.
(2) Revenue Form 61A200(A), "Report of Total Unit System and Kentucky Operations", shall be filed by public service companies with the Department of Revenue, reporting the System and Kentucky original cost, total depreciation and depreciated cost for all operating and nonoperating property types as of the end of the taxable year.
(3) Revenue Form 61A200(B), "Report of Kentucky Vehicles, Car Lines and Watercraft", shall be filed by public service companies with the Department of Revenue, reporting the assessed value of all Kentucky apportioned and regular licensed motor vehicles, railroad car lines and commercial watercraft as of the end of the year.
(4) Revenue Form 61A200(C), "Report of Total Unit Operations Balance Sheet", shall be filed by public service companies with the Department of Revenue, reporting a financial statement (balance sheet) as of December 31 for the system operating unit including Kentucky.
(5) Revenue Form 61A200(D), "Report of Total Unit Operations Income Statement", shall be filed by public service companies with the Department of Revenue, reporting a financial statement (income statement) for 12 months ending December 31 for the system operating unit including Kentucky.
(6) Revenue Form 61A200(E), "Filing Extension Application", shall be used by public service companies to request an extension of time to file the public service company tax return.
(7) Revenue Form 61A200(G), "Report of Capital Stocks", shall be filed by public service companies with the Department of Revenue, reporting an analysis of their capital stocks as of the end of the taxable year.
(8) Revenue Form 61A200(H), "Report of Funded Debt", shall be filed by public service companies with the Department of Revenue reporting an analysis of their debt as of the end of the taxable year.
(9) Revenue Form 61A200(I), "Business Summary by Taxing Jurisdiction", shall be filed by public service companies with the Department of Revenue, reporting a summary of the business activity within each taxing district.
(10) Revenue Form 61A200(J), "Property Summary by Taxing Jurisdiction, Operating and Nonoperating Property", shall be filed by public service companies with the Department of Revenue reporting a summary of the amount of operating and nonoperating property owned or leased in this state, by each county, city and special district.
(11) Revenue Form 61A200(K), "Operating Property Listing by Taxing Jurisdiction", shall be filed by public service companies with the Department of Revenue, reporting an inventory of the amount and kind of operating property, owned or leased, located in this state, for each county, city and special taxing district.
(12) Revenue Form 61A200(K2), "Nonoperating/Nonutility Property Listing by Taxing Jurisdiction", shall be filed by public service companies with the Department of Revenue reporting an inventory of the amount and kind of nonoperating property owned or leased, located in this state, for each county, city and special taxing district.
(13) Revenue Form 61A200(L), "Report of Allocation Factors, Operating and Noncarrier Property for All Interstate Companies", shall be filed by interstate, noncarrier, public service companies with the Department of Revenue, reporting property and business factors in total and for the state of Kentucky.
(14) Revenue Form 61A200(M), "Report of Property and Business Factors for Interstate Railroad and Sleeping Car Companies", shall be filed by interstate railroad and sleeping car companies with the Department of Revenue, reporting property and business factors in total and for the state of Kentucky.
(15) Revenue Form 61A200(N), "Report of Leased Real Property, Kentucky Operating Leases", shall be filed by public service companies with the Department of Revenue, reporting all leased property and the terms of the lease.
(16) Revenue Form 61A200(O), "Railroad Private Car Mileage Report", shall be filed by railroad car line companies with the Department of Revenue reporting the name and address of the company and the mileage in Kentucky.
(17) Revenue Form 61A200(Q), "Supplemental Report of Operations for Contained and Residential Landfills", shall be filed by landfills with the Department of Revenue, reporting historic, current, and projected operational information.
(18) Revenue Form 61A200(R), "Report of Property Subject to the Pollution Control Tax Exemption", shall be filed by public service companies with the Department of Revenue, reporting certified pollution control equipment, the original cost and the net book value.
(19) Revenue Form 61A200(S), "Filing Requirements for Commercial Passenger and Cargo Airlines", shall be filed by passenger and cargo airline companies with the Department of Revenue, reporting statistical information about all owned and leased aircraft.
(20) Revenue Form 61A200(U), "Industrial Revenue Bond Property", shall be filed by a public service company to list real and tangible personal property purchased with an industrial revenue bond.
(21) Revenue Form 61A202, "2007 Public Service Company Property Tax Return for Railroad Car Line" shall be filed by railroad car line companies with the Department of Revenue, classifying the railcars by type and reporting cost, age, and mileage for each railcar.
(22) Revenue Form 61A207, "2007 Nonresident Watercraft Property Tax Return", shall be filed by nonresident watercraft owners which do not fall under the filing requirements of KRS 136.120, with the Department of Revenue, reporting the watercraft’s book value, original cost and total and Kentucky mileage.
(23) Revenue Form 61A209, "Public Service Company Sales", shall be filed by public service companies with the Department of Revenue, reporting any full or partial sale or purchase of assets of the public service company.
(24) Revenue Form 61A211, "Public Service Company Schedule of Owned and/or Leased Motor Vehicles with Kentucky Situs" shall be filed by public service companies with the Department of Revenue reporting all motor vehicles owned or leased within Kentucky.
(25) Revenue Form 61A211(I), "Instructions for Enclosed Form 61A211", shall provide instructions for completing "Revenue Form 61A211, Public Service Company Schedule of Owned and/or Leased Motor Vehicles with Kentucky Situs".
(26) Revenue Form 61A230, "Notice of Assessment", shall be sent by the Department of Revenue to the taxpayer notifying him of the final assessment of the public service company property.
(27) Revenue Form 61A240, "Notice of Assessment", shall be sent by the Department of Revenue notifying him of a tentative assessment of the public service company property. This notice shall inform the taxpayer of the protest period.
(28) Revenue Form 61A250, "Notice of Assessment", shall be sent by the Department of Revenue notifying the taxpayer of his claim of assessed value on public service company property.
(29) Revenue Form 61A255, "Public Service Company Property Tax Statement", shall be used by the counties, schools and special districts to bill public service companies for local property taxes.
(30) Revenue Form 61A500, "2007 Tangible Personal Property Tax Return for Communication Service Providers and Multichannel Video Program Service Providers", shall be filed by telecommunication, satellite, and cable television companies with the Department of Revenue, reporting all tangible personal property.
(31) Revenue Form 61A500(H), "Report of Total Personal Tangible Property in Kentucky", shall be filed by telecommunication, satellite, and cable television companies with the Department of Revenue, summarizing the Kentucky original cost, depreciation, and net book value of each class of tangible personal property.
(32) Revenue Form 61A500(I), "Summary of Gross Personal Tangible Property Listing by Taxing District", shall be filed by telecommunication, satellite, and cable television companies with the Department of Revenue, summarizing the Kentucky Original Cost by taxing jurisdiction.
(33) Revenue Form 61A500(J), "Summary of Reported Personal Tangible Property Listing by Taxing District", shall be filed by telecommunication, satellite, and cable television companies with the Department of Revenue, summarizing the Kentucky reported value by taxing jurisdiction.
(34) Revenue Form 61A500(K), "Personal Tangible Property Listing by Taxing District", shall be filed by telecommunication, satellite and cable television companies with the Department of Revenue and shall contain an inventory of the amount and kind of personal property owned and located in Kentucky by taxing jurisdiction.
(35) Revenue Form 61A507, "Nonresident Watercraft Property Tax Statement", shall be used by county clerks and local tax jurisdictions to bill assessments of nonresident watercraft personal property.
(36) Revenue Form 61A508, "Annual Report of Distilled Spirits in Bonded Warehouse", shall be filed by distilleries with the Department of Revenue to report inventory as of January 1.
(37) Revenue Form 61A508-S1, "Schedule 1 Department of Property Valuation Cost of Production Schedule", shall be filed by distilleries with the Department of Revenue, reporting the average cost per gallon of production.
(38) Revenue Form 61A508-S2, "Schedule 2 Department of Property Valuation Storage Cost Schedule", shall be filed by distilleries with the Department of Revenue, reporting average per barrel storage cost.
(39) Revenue Form 61A508-S3, "Schedule 3 Schedule of Bulk Sales", shall be filed by distilleries with the Department of Revenue, reporting the date of the sale or purchase, the number of barrels, age, and the price.
(40) Revenue Form 61A508-S4, "Schedule 4", shall be filed by distilleries with the Department of Revenue, reporting the fair cash value for case goods and other inventory reported on Form 61A508.
(41) Revenue Form 61A509, "Distilled Spirits or Telcoms Property Tax Statement", shall be used by county clerks and local tax jurisdictions to bill assessments of distilled spirits and telecom personal property.
(42) Revenue Form 61F007, "Notification for Protesting Your Assessment (Commercial Watercraft)", shall inform taxpayers of the protest procedures on Commercial Watercraft assessments.
(43) Revenue Form 61F008, "Notification for Protesting Your Assessment (Railroad Car Lines)", shall inform taxpayers of the protest procedures on Railroad Car Line assessments.
(44) Revenue Form 61F009, "Notification for Protesting Your Assessment", shall inform taxpayers of the protest procedures on Public Service Company Property Tax assessments.
(45) Revenue Form 61F010, "Notification for Protesting Your Assessment (Distilled Spirits)", shall inform taxpayers of the protest procedures on Distilled Spirits assessments.
(46) Revenue Form 62A007, "Motor Vehicle Tax and/or Registration Renewal Notice" shall be issued by the Department of Revenue to notify motor vehicle owners of their ad valorem property tax liabilities and registration renewal deadline.
(47) Revenue Form 62A007S, "Motor Vehicle/Boat Property Tax Notice - Second Notice" shall be issued by the Department of Revenue to notify motor vehicle and boat owners of their delinquent ad valorem property tax liabilities.
(48) Revenue Form 62A008, "Motor Vehicle Tax Notice" shall be issued by the Department of Revenue to notify motor vehicle owners of their ad valorem property tax liabilities.
(49) Revenue Form 62A009, "Map Sales Invoice", shall be provided to the customer by the Department of Revenue as a receipt for payment of maps purchased.
(50) Revenue Form 62A010, "Notice for Boat Transfer", shall be issued to January 1 owners of boats transferred during the calendar year informing them of the ad valorem tax due on the transferred boat.
(51) Revenue Form 62A013, "Application for Assessment Moratorium Certificate", shall be filed by property owners seeking an assessment moratorium on qualifying existing property undergoing repair, rehabilitation or restoration. The form shall be filed with the proper administrating agency of the county in which the property is located, thirty (30) days prior to restoration or repair.
(52) Revenue Form 62A015, "Motor Vehicle and Watercraft Property Tax Rate Certification", shall be submitted annually to the Department of Revenue by motor vehicle and watercraft taxing jurisdictions to certify the rates established by the taxing jurisdiction for motor vehicles and watercraft.
(53) Revenue Form 62A016, "Quietus", shall be issued by the Department of Revenue to certify that a county clerk is in good standing with regard to the conduct of ad valorem property tax collection duties.
(54) Revenue Form 62A017, "County Clerk’s Claim for Calculation of Motor Vehicle and Boat Bills", shall be completed by the Department of Revenue and county clerk to certify the total number of motor vehicle and boat accounts for a given county and determine the county clerk’s compensation for making tax bills.
(55) Revenue Form 62A018, "School Taxing Jurisdiction - Motor Vehicle and Watercraft Property Tax Rate", shall be completed by the Department of Revenue to list the motor vehicle and watercraft property tax rates for each school taxing jurisdiction.
(56) Revenue Form 62A019, "Distributions of Ad Valorem Tax to the Fiscal Courts", shall be completed by the Department of Revenue to list the fiscal year ad valorem property tax distributions to the various county fiscal courts.
(57) Revenue Form 62A020, "Intercounty Property Tax Collections", shall be completed by the Department of Revenue to list distributions of ad valorem property tax made to individual taxing jurisdictions.
(58) Revenue Form 62A023, "Application for Exemption from Property Taxation", shall be filed by organizations, other than institutions of religion seeking a property tax exemption under Ky. Const. Sec. 170. This form shall be filed with the Department of Revenue.
(59) Revenue Form 62A023-R, "Application for Exemption from Property Taxation for Religious Organizations" shall be filed by institutions of religion seeking a property tax exemption under Ky. Const. Sec. 170. This form shall be filed with the Department of Revenue.
(60) Revenue Form 62A030, "Request for Reproduction of PVA Public Records", shall be submitted to request copies of documents required to be retained by the PVA.
(61) Revenue Form 62A037, "Mail Back Card Department of Property Valuation", shall be filed by property owners, other than the owners of mobile homes, to report information regarding their property to the Department of Revenue in order to ensure assessment quality.
(62) Revenue Form 62A039, "Mail Back Card Department of Property Valuation for Mobile Manufactured Home", shall be filed by owners of mobile homes to report information regarding their property to the Department of Revenue in order to ensure assessment quality.
(63) Revenue Form 62A044, "Affidavit for Correction/Exoneration of Motor Vehicle/Boat Property Tax", shall be completed by the owner of a vehicle or boat, at the property valuation administrator’s office in order to correct owner or vehicle/boat information in the ad valorem tax computer system. The PVA shall present the form to the county clerk when a tax refund is authorized.
(64) Revenue Form 62A200, "2007 Unmined Coal Property Tax Information Return", shall be filed by owners or lessees of unmined minerals with the Department of Revenue, reporting filer information.
(65) Revenue Form 62A200, "Schedule A Fee Property Ownership", shall be filed by owners or lessees of unmined minerals with the Department of Revenue, reporting ownership information for each parcel or royalty information for each leased parcel.
(66) Revenue Form 62A200, "Schedule B Mineral Property Ownership (Coal Only)", shall be filed by owners or lessees of unmined coal with the Department of Revenue, reporting ownership information for each parcel or royalty information for each leased parcel.
(67) Revenue Form 62A200, "Schedule C Leased Property", shall be filed by all lessees and sublessees with the Department of Revenue, reporting a property schedule for each parcel leased from another party and outlined on the lessee map.
(68) Revenue Form 62A200, "Schedule D Property or Stock Transfers" shall be filed by both purchasers and sellers of unmined mineral property, with the Department of Revenue, reporting details of the transaction.
(69) Revenue Form 62A200, "Schedule E Lease Terminations, Transfers or Assignments", shall be filed by lessors or lessees of unmined minerals, with the Department of Revenue, reporting the parcel number, date lease was terminated and the reason for termination.
(70) Revenue Form 62A200, "Schedule F Farm Exception to Unmined Minerals Tax", shall be filed by surface owners, who own the mineral rights in their entirety and are engaged primarily in farming, to be excepted from the unmined minerals tax.
(71) Revenue Form 62A200, "Schedule G Geological Information by County", shall be filed by owners or lessees of unmined minerals, with the Department of Revenue, reporting exploration and analytical information.
(72) Revenue Form 62A302, "Request for Information for Local Board of Tax Appeals", shall be filed by taxpayers with the property valuation administrator, if appealing their assessment on real property.
(73) Revenue Form 62A304, "Property Valuation Administrator’s Recapitulation of Real Property Tax Roll", shall be filed by the property valuation administrator by the first Monday in April, showing a recapitulation of property assessments by type of property and by taxing district. This form shall also be known as "first recap".
(74) Revenue Form 62A305, "Property Valuation Administrator’s Summary of Real Property Tax Roll Changes" shall be filed by the property valuation administrator within six (6) days of the conclusion of the real property tax roll inspection period, showing all changes made since the submission of Revenue Form 62A304. This form shall also be known as "final recap" or "second recap".
(75) Revenue Form 62A307, "Property Owner Conference Record", shall be used by the property valuation administrator to document a property owner's appeal conference. The property owner or his representative shall be asked to sign the record and shall be given a copy of the record.
(76) Revenue Form 62A323, "Record of Additions and Deletions", shall be used by the PVA to report all real property additions and deletions for a particular assessment year.
(77) Revenue Form 62A329, "Annual Report of Domestic Life Insurance Companies", shall be filed by life insurance companies doing business in Kentucky, with the Department of Revenue, reporting the fair cash value of the company’s intangible property, both taxable and exempt, and the aggregate amount.
(78) Revenue Form 62A350, "Application for Exemption Under the Homestead/Disability Amendment", shall be filed by property owners seeking an exemption from property taxes under Ky. Const. Sec. 170. This application shall be filed with the property valuation administrator of the county in which the residential unit is located.
(79) Revenue Form 62A352, "Notice to Real Property Owner of Assessment by Property Valuation Administrator", shall be mailed to the property owner by the property valuation administrator notifying him of the assessment amount and of his appeal rights.
(80) Revenue Form 62A353, "Notice of Listing of Omitted Real Property", shall be mailed by the property valuation administrator to the property owner. This document shall notify the property owner that his omitted property has been listed and assessed and of his appeal rights.
(81) Revenue Form 62A354, "Notice to Property Owner of Final Decision of Board of Assessment Appeals", shall be sent from the Board of Assessment Appeals to the property owner to inform him of their ruling.
(82) Revenue Form 62A359, "Sheriff’s Report of Tax Claims Purchased for Taxing Districts", shall be used by the sheriffs to report delinquent real estate tax bills that were purchased by the sheriff on behalf of the taxing districts.
(83) Revenue Form 62A359-A, "Certification", shall be used by the sheriff to affirm that the list of delinquent real estate tax bills is accurate.
(84) Revenue Form 62A360, "Order Correcting Erroneous Assessment", shall be issued to the collection agency (county sheriff or clerk) and taxpayer correcting an erroneous mineral property tax assessment.
(85) Revenue Form 62A362, "Sheriff’s Report of Delinquent Taxpayers", shall be used by the sheriff to report delinquent tangible property tax bills.
(86) Revenue Form 62A362-A, "Certification", shall be used by the sheriff to affirm that the list of delinquent tangible property tax bills is accurate.
(87) Revenue Form 62A363-B, "County Clerk's Claim for Preparing Omitted Tax Bills", shall be submitted by the county clerk in order to receive payment of one (1) dollar for each omitted property tax bill prepared, with one-half (1/2) paid out of the county treasury and one-half (1/2) paid out of the State Treasury.
(88) Revenue Form 62A365, "Nonresidency Affidavit", shall be filed as proof of nonresidency in Kentucky as of January 1, for ad valorem tax purposes.
(89) Revenue Form 62A366, "Order Correcting Erroneous Assessment", shall be filed by the property valuation administrator with the sheriff, to correct an error made in an assessment of property.
(90) Revenue Form 62A366-D, "Order Correcting Erroneous Delinquent Assessment", shall be filed by the property valuation administrator with the sheriff, to correct an error made in a delinquent assessment of property.
(91) Revenue Form 62A366-R, "Exoneration Form for Property Tax Refund", shall be filed a by taxpayer for refunds of property tax.
(92) Revenue Form 62A367, "Authorization for Preparing Additional/Supplemental Property Tax Bills", shall be used by a property valuation administrator to prepare additional orsupplemental tax bills.
(93) Revenue Form 62A367-A, "Instructions for Preparation of Additional/Supplemental Tax Bills and Official Receipt", shall be provided to assist the PVA with the preparation of additional or supplemental tax bills.
(94) Revenue Form 62A368-A, "County Clerk’s Monthly Report of Delinquent Tax Collections", shall be used by county clerks to report monthly to the Department of Revenue delinquent property tax collections for the 1997 tax year only.
(95) Revenue Form 62A368-B, "County Clerk’s Monthly Report of Delinquent Tax Collections", shall be used by county clerks to report monthly to the Department of Revenue delinquent property tax collections for tax years after 1997.
(96) Revenue Form 62A369, "County Clerk’s Monthly Report of Delinquent Tax Collections", shall be used by county clerks to report monthly to the Department of Revenue delinquent property tax collections for the 1996 and earlier tax years.
(97) Revenue Form 62A372, "Sheriff’s List of Orders Correcting Erroneous Assessments", shall be used by the sheriff to report all exonerations made to the tax bills by the property valuation administrator.
(98) Revenue Form 62A372-A, "Certification", shall be used by the sheriff to affirm that the list of exonerations is accurate.
(99) Revenue Form 62A378, "Report of Location of Mobile Homes", shall be filed by every person providing rental space for mobile homes and house trailers. This form shall be filed with the property valuation administrator of the county in which the park is located.
(100) Revenue Form 62A379, "Listing of Omitted Real Property", shall be used by a taxpayer to voluntarily list any property previously omitted from the tax roll or shall be used by a property valuation administrator to list any involuntary omitted property.
(101) Revenue Form 62A384C, "Clay Property Tax Return", shall be filed with the Department of Revenue by persons owning or leasing clay property, reporting the owner’s name and address, percent ownership, product tons, and royalty rate.
(102) Revenue Form 62A384C-(I), "Instructions to Complete Clay Property Tax Return for 2007 Tax Year", shall be used by owners and lessees of land containing mineable clay minerals to file Revenue Form 62A384.
(103) Revenue Form 62A384-G, "Natural Gas Property Tax Return", shall be filed with the Department of Revenue by persons owning or leasing developed natural gas properties, reporting the location of the property, total yearly gas production, number of producing wells, and the total dollar value of production.
(104) Revenue Form 62A384-G/O(I) "Instructions for Gas and Oil Property Tax Returns", shall be provided to filers of gas and oil property tax returns instructing filers of the acceptable method of completing the gas and oil property tax return.
(105) Revenue Form 62A384L, "Limestone and Sand and Gravel Property Tax Return", shall be filed with the Department of Revenue by persons owning or leasing limestone, sand or gravel properties reporting mineral location, type of mining and production in the last three (3) years.
(106) Revenue Form 62A384-O, "Oil Property Tax Return Lease Report", shall be filed with the Department of Revenue by all persons, corporations, businesses and partnerships owning, leasing or having knowledge of developed oil properties to report developed oil property in Kentucky.
(107) Revenue Form 62A385, "Sheriff’s Official Receipt for Property Tax Bills", shall be used by sheriffs to acknowledge receipt of the county’s property tax bills and to document the total tax amount to be collected for each taxing district.
(108) Revenue Form 62A385-A, "Sheriff’s Receipt For Unpaid And Partially Paid Tax Bills", shall be used by incoming sheriffs to give receipt to the outgoing sheriff for the unpaid and partially paid tax bills outstanding when he assumes office.
(109) Revenue Form 62A394, "Sheriff’s Monthly Report of Property Tax Collections", shall be used by sheriffs to report to the Department of Revenue property tax collections for the month.
(110) Revenue Form 62A394-MV, "County Clerk’s Monthly Report of Motor Vehicle Property Tax Collections", shall be submitted by the county clerk to the Department of Revenue and local taxing jurisdictions to report ad valorem property tax collections for the month.
(111) Revenue Form 62A398, "Property Valuation Administrator’s Bond", shall be completed by Property Valuation Administrators evidencing surety with the Commonwealth and a local school board and affirming a commitment to fulfill the duties of the office.
(112) Revenue Form 62A399, "Notice To Appear in Circuit Court", shall be served to a person who is indebted to another person who has a delinquent tax liability.
(113) Revenue Form 62A400, "Notice of Distraint", shall be sent by the sheriff to notify persons in possession of personal property belonging to a delinquent taxpayer that this property is subject to distraint in order to settle the tax liability.
(114) Revenue Form 62A401, "Final Notice Before Distraint", shall be sent by the sheriff to the owner of real and personal property omitted from the tax roll.
(115) Revenue Form 62A405, "Notice of Sale of Tax Bill", shall be sent by the county attorney to the owner of real property to notify that a certificate of delinquency has been issued against the property.
(116) Revenue Form 62A500, "2007 Tangible Personal Property Tax Return", shall be filed by owners or lessees of tangible personal property, with either the property valuation administrator of the county of taxable situs or with the Department of Revenue, reporting taxpayer information, original cost of tangible property and reported value of tangible property.
(117) Revenue Form 62A500-A, "2007 Tangible Personal Property Tax Return (Aircraft Assessments Only)", shall be filed by owners or lessees of aircraft not used for commercial purposes, with either the property valuation administrator of the county of taxable situs or with the Department of Revenue, reporting the federal registration number, make and model, and taxpayer’s value for each aircraft.
(118) Revenue Form 62A500-C, "Consignee Tangible Personal Property Tax Return", shall be filed by persons in possession of consigned inventory, that has not been reported on Revenue Form 62A500, with either the property valuation administrator of the county of taxable situs or the Department of Revenue, reporting consignor information and consigned inventory information.
(119) Revenue Form 62A500-L, "Lessee Tangible Personal Property Tax Return", shall be filed by lessees of tangible personal property who did not list the property on Revenue Form 62A500, with either the property valuation administrator of the county of taxable situs or with the Department of Revenue, reporting lessor information and equipment information.
(120) Revenue Form 62A500-S1, "Dealer’s Inventory Listing for Line 34 Tangible Personal Property Tax Return", shall be filed by automobile dealers, dealers with new boat and marine equipment held under a floor plan or dealers with new farm machinery held under a floor plan with the Property Valuation Administrator of each county of taxable situs or with the Department of Revenue, containing a detailed listing of property reported on line 34 of the Tangible Personal Property Tax Return.
(121) Revenue Form 62A500-W, "2007 Tangible Personal Property Tax Return (Documented Watercraft)", shall be filed by owners or lessees of documented vessels not used for commercial purposes, with either the property valuation administrator of the county of taxable situs or with the Department of Revenue, reporting the coast guard number, make and model and taxpayer’s value for each watercraft.
(122) Revenue Form 62A600, "Domestic Savings and Loan Tax Return", shall be filed with the Department of Revenue by savings and loans operating solely in Kentucky, reporting the balances in their capital accounts.
(123) Revenue Form 62A601, "Foreign Savings and Loan Tax Return", shall be filed with the Department of Revenue by foreign savings and loans authorized to do business in this state, reporting the balances in their capital accounts.
(124) Revenue Form 62A601-S2, "Schedule B, Computation of Exempt Securities", shall be filed with the Department of Revenue, by taxpayers filing Revenue Form 62A600 or 62A601, reporting the market value of U. S. government securities.
(125) Revenue Form 62A850, "Bank Deposits Tax Return", shall be filed with the Department of Revenue by financial institutions, reporting the amount of its deposits as of the preceding January 1.
(126) Revenue Form 62A862, "Certification of Tax Rate for Bank Deposits Franchise Tax", shall be filed by the local taxing district with the Department of Revenue to notify the Department of Revenue of the rate set on bank deposits.
(127) Revenue Form 62A863, "Financial Institutions Local Deposits Summary Report", shall be filed with the Department of Revenue, by financial institutions, reporting all deposits located within the state as of the preceding June 30, along with a copy of the most recent summary of deposits filed with the Federal Deposit Insurance Corporation.
(128) Revenue Form 62A863-A, "Schedule A, Summary of Deposits", shall be filed with the Department of Revenue, by financial institutions filing Revenue Form 62A863, to summarize deposits.
(129) Revenue Form 62A872, "Intangible Property Assessment Notice for Prepayment of Estates", shall be sent by the Department of Revenue to the taxpayer notifying him of the assessed value of intangible property in the settlement of an estate.
(130) Revenue Form 62A880, "Personal Property Assessment", shall be sent by the Department of Revenue to the owner of omitted personal property notifying him of the value assessed by the department as well as all applicable penalties and interest.
(131) Revenue Form 62B003, "Unmined Coal Notice of Tax Assessment", shall be sent by the Department of Revenue to the taxpayer notifying him of the value of his interest in unmined coal property.
(132) Revenue Form 62B011, "2006 Limestone, Sand, or Gravel Assessment Notice", shall be sent by the Department of Revenue to the taxpayer notifying him of the value of his interest in limestone, sand or gravel property.
(133) Revenue Form 62B012, "2006 Oil Assessment Notice", shall be sent by the Department of Revenue to the taxpayer notifying him of the value of his interest in oil property.
(134) Revenue Form 62B013, "2006 Property Assessment Notice", shall be sent by the Department of Revenue to the taxpayer notifying him of the value of his interest in clay property.
(135) Revenue Form 62B015, "2006 Gas Assessment Notice", shall be sent by the Department of Revenue to the taxpayer notifying him of the value of his interest in gas property.
(136) Revenue Form 62F003, "Appeals Process for Real Property Assessments", shall be an informational brochure on the procedure to follow to appeal an assessment on real property.
(137) Revenue Form 62F015, "PVA Open Records Commercial Fee Guidelines", shall be used by the PVA to establish fees to be charged for the cost of reproduction, creation, or other acquisition of records.
(138) Revenue Form 62F020, "Deeds/Transfers and Property Taxes", shall be an informational brochure on Kentucky’s property tax system, sales and transfers of property and the requirements for preparing a deed.
(139) Revenue Form 62F031, "Appeal to Local Board of Assessment Appeals", shall be filed with the county clerk by any taxpayer who wishes to appeal his assessment on real property.
(140) Revenue Form 62F1341, "Exemptions Allowed for Savings and Loans, Savings Banks and Similar Institutions for Intangible Property Tax Purposes", shall inform taxpayers, subject to intangible property tax on the value of their capital stock, of those institutions which issue obligations that are exempt from state ad valorem taxation.
Section 2. Severance Taxes - Required Forms. (1) Revenue Form 55A001, "Application for Certificate of Registration for Coal Severers and/or Processors" shall be used by the Department of Revenue to register businesses that sever or process coal.
(2) Revenue Form 55A003, "Certificate of Registration-Severance Taxes", shall be used by the Department of Revenue to register coal severance taxpayers.
(3) Revenue Form 55A004, "Coal Severance Tax Seller’s Certificate", shall be filed by the taxpayer to verify purchase coal deductions.
(4) Revenue Form 55A100, "Coal Tax Return", shall be filed monthly by the taxpayer to report production and tax due.
(5) Revenue Form 55A100, "Part IV & V" - "Schedule IV of Coal Sales (Continuation)", shall be used by the taxpayer to report additional coal sales if there is not room on the return. "Part V, Schedule for Thin Seam Coal Tax Credit", shall be used by the taxpayer to apply for tax credit for underground mining of thin coal seams.
(6) Revenue Form 55A101, "Coal Tax Return Instructions", shall be included with the coal tax return mailed to the taxpayer to assist in the completion of his return.
(7) Revenue Form 55A131, "Credit Memorandum", shall be used by the department to issue a credit to the taxpayer for an overpayment rather than a refund.
(8) Revenue Form 55A209, "Severance Tax Refund Application", shall be used by the taxpayer for the purpose of requesting a refund of tax overpaid.
(9) Revenue Form 56A001, "Application for Certificate of Registration Minerals and Natural Gas Tax", shall be used by persons dealing in minerals, natural gas or natural gas liquids who wish to register with the Department of Revenue to acquire an account number.
(10) Revenue Form 56A100, "Natural Gas and Natural Gas Liquids Tax Return", shall be used by registered natural gas and natural gas liquids taxpayers monthly to report production and tax due.
(11) Revenue Form 56A101, "Minerals Tax Return", shall be used by registered mineral taxpayers monthly to report production and tax due.
(12) Revenue Form 56A106, "Minerals Tax Certificate of Exemption", shall be used by mineral taxpayers to claim exemptions from minerals tax for minerals purchased for the maintenance of a privately maintained but publicly dedicated road.
(13) Revenue Form 56A107, "Schedule A, Allocation of Gross Value of Minerals Severed in Kentucky and Schedule B, Minerals Purchased from Others for Processing by Taxpayer", shall be used by mineral taxpayers to compute gross value of minerals to be allocated and to show the allocation by county of the gross value of minerals severed in Kentucky and also shall be used by a taxpayer for showing minerals that are purchased from others for processing by the taxpayer.
(14) Revenue Form 56A108, "Schedule A, Gross Value of Natural Gas Sold to Nonconsumers and Schedule B, Taxable Gross Value of Natural Gas and Natural Gas Liquids Extracted in Kentucky by Taxpayer - Allocation", shall be used by natural gas taxpayers to show details of all natural gas extracted in Kentucky and sold to nonconsumers and also shall be used by natural gas taxpayers to allocate the natural gas to the county or counties where the natural gas or natural gas liquids were located prior to extraction.
(15) Revenue Form 56A109, "Schedule C, Natural Gas First Purchased by Taxpayer From Kentucky Producers", shall be used by natural gas taxpayers who are first purchasers of natural gas to show gross value by county or counties from which the natural gas was extracted.
(16) Revenue Form 56A110, "Minerals Tax Return Attachment, Schedule C, Computation of Clay Severed and Processed in Kentucky and Allocation of Tax Attributable to Clay", shall be used by mineral taxpayers that sever clay to compute tax due.
(17) Revenue Form 56A112, "Crude Petroleum Transporter's Monthly Report, Kentucky Oil Production Tax", shall be used by registered crude petroleum transporter's for reporting gross value and tax due.
(18) Revenue Form 56A113, "Minerals Tax Credit for Limestone Sold in Interstate Commerce", shall be used by mineral taxpayers for the purpose of determining the eligibility for the minerals tax credit.
(19) Revenue Form 56A114, "Crude Petroleum Transporter's Application for Registration", shall be used by crude petroleum transporters who wish to acquire an account number with the Kentucky Department of Revenue.
Section 3. Incorporation by Reference. (1) The following material is incorporated by reference:
(a) Property tax - referenced material:
1. Revenue Form 61A200, "Public Service Company Property Tax Return 2006", November, 2006;
2. Revenue Form 61A200(A), "Report of Total Unit System and Kentucky Operations", November, 2006;
3. Revenue Form 61A200(B), "Report of Kentucky Vehicles, Car Lines and Watercraft", November, 2006;
4. Revenue Form 61A200(C), "Report of Total Unit Operations Balance Sheet", November, 2006;
5. Revenue Form 61A200(D), "Report of Total Unit Operations Income Statement", November, 2006;
6. Revenue Form 61A200(E), "Filing Extension Application", November, 2006;
7. Revenue Form 61A200(G), "Report of Capital Stocks", November, 2006;
8. Revenue Form 61A200(H), "Report of Funded Debt", November, 2006;
9. Revenue Form 61A200(I), "Business Summary by Taxing Jurisdiction", November, 2006;
10. Revenue Form 61A200(J), "Property Summary by Taxing Jurisdiction, Operating and Nonoperating Property", November, 2006;
11. Revenue Form 61A200(K), "Operating Property Listing by Taxing Jurisdiction", November, 2006;
12. Revenue Form 61A200(K2), "Nonoperating/Nonutility Property Listing by Taxing Jurisdiction", November, 2006;
13. Revenue Form 61A200(L), "Report of Allocation Factors, Operating and Noncarrier Property for all Interstate Companies", November, 2006;
14. Revenue Form 61A200(M), "Report of Property and Business Factors for Interstate Railroad and Sleeping Car Companies", November, 2006;
15. Revenue Form 61A200(N), "Report of Leased Real Property, Kentucky Operating Leases", November, 2006;
16. Revenue Form 61A200(O), "Railroad Private Car Mileage Report", November, 2006;
17. Revenue Form 61A200(Q), "Supplemental Report of Operations for Contained and Residential Landfills", November, 2006;
18. Revenue Form 61A200(R), "Report of Property Subject to the Pollution Control Tax Exemption", November, 2006;
19. Revenue Form 61A200(S), "Filing Requirements for Commercial Passenger and Cargo Airlines", November, 2006;
20. Revenue Form 61A200(U), "Industrial Revenue Bond Property", November, 2006;
21. Revenue Form 61A202, "2007 Public Service Company Property Tax Return for Railroad Car Line", November, 2006;
22. Revenue Form 61A207, "2007 Nonresident Watercraft Property Tax Return", November, 2006;
23. Revenue Form 61A209, "Public Service Company Sales", November, 2006;
24. Revenue Form 61A211, "Public Service Company Schedule of Owned and/or Leased Motor Vehicles with Kentucky Situs", November, 2006;
25. Revenue Form 61A211(I), "Instructions for Enclosed Form 61A211", November, 2006;
26. Revenue Form 61A230, "Notice of Assessment", August, 2006;
27. Revenue Form 61A240, "Notice of Assessment", August, 2006;
28. Revenue Form 61A250, "Notice of Assessment", August, 2006;
29. Revenue Form 61A255, "Public Service Company Property Tax Statement", January, 2006;
30. Revenue Form 61A500, "2007 Tangible Personal Property Tax Return for Communication Service Providers and Multichannel Video Program Service Providers", November, 2006;
31. Revenue Form 61A500(H), "Report of Total Personal Tangible Property in Kentucky", November, 2006;
32. Revenue Form 61A500(I), "Summary of Gross Personal Tangible Property Listing by Taxing District", November, 2006;
33. Revenue Form 61A500(J), "Summary of Reported Personal Tangible Property Listing by Taxing District", November, 2006;
34. Revenue Form 61A500(K), "Personal Tangible Property Listing by Taxing District:", November, 2006;
35. Revenue Form 61A507, "Nonresident Watercraft Property Tax Statement", January, 2006;
36. Revenue Form 61A508, "Annual Report of Distilled Spirits in Bonded Warehouse", November, 2005;
37. Revenue Form 61A508-S1, "Schedule 1 Department of Property Valuation Cost of Production Schedule", November, 2005;
38. Revenue Form 61A508-S2, "Schedule 2 Department of Property Valuation Storage Cost Schedule", November, 2005;
39. Revenue Form 61A508-S3, "Schedule 3 Schedule of Bulk Sales", November, 2005;
40. Revenue Form 61A508-S4, "Schedule 4", November, 2005;
41. Revenue Form 61A509, "Distilled Spirits or Telcoms Property Tax Statement", January, 2006;
42. Revenue Form 61F007, "Notification for Protesting Your Assessment (Commercial Watercraft)", August, 2006;
43. Revenue Form 61F008, "Notification for Protesting Your Assessment (Railroad Car Lines)", August, 2006;
44. Revenue Form 61F009, "Notification for Protesting Your Assessment", August, 2006;
45. Revenue Form 61F010, "Notification for Protesting Your Assessment (Distilled Spirits)", August, 2006;
46. Revenue Form 62A007, "Motor Vehicle Tax and/or Registration Renewal Notice", 2006;
47. Revenue Form 62A007S, "Motor Vehicle/Boat Property Tax - Second Notice", 2006;
48. Revenue Form 62A008, "Motor Vehicle Tax Notice", 2006;
49. Revenue Form 62A009, "Map Sales Invoice", July, 2006;
50. Revenue Form 62A010, "Notice for Boat Transfer", 2006;
51. Revenue Form 62A013, "Application for Assessment Moratorium Certificate", September, 1982;
52. Revenue Form 62A015, "Motor Vehicle and Watercraft Property Tax Rate Certification", 2006;
53. Revenue Form 62A016, "Quietus", 1999;
54. Revenue Form 62A017, "County Clerk’s Claim for Calculation of Motor Vehicle and Boat Bills", 1999;
55. Revenue Form 62A018, "School Taxing Jurisdiction - Motor Vehicle and Watercraft Property Tax Rate", 1999;
56. Revenue Form 62A019, "Distributions of Ad Valorem Tax to the Fiscal Courts", 1999;
57. Revenue Form 62A020, "Intercounty Property Tax Collections", 1999;
58. Revenue Form 62A023, "Application for Exemption from Property Taxation", September, 2005;
59. Revenue Form 62A023-R, "Application for Exemption from Property Taxation for Religious Organizations", September, 2005;
60. Revenue Form 62A030, "Request for Reproduction of PVA Public Records", February, 2006;
61. Revenue Form 62A037, "Mail Back Card Department of Property Valuation", April, 1998;
62. Revenue Form 62A039, "Mail Back Card Department of Property Valuation for Mobile Manufactured Home", February, 2000;
63. Revenue Form 62A044, "Affidavit for Correction/Exoneration of Motor Vehicle/Boat Property Tax", December, 2005;
64. Revenue Form 62A200, "2007 Unmined Coal Property Tax Information Return", December, 2006;
65. Revenue Form 62A200, "Schedule A Fee Property Ownership", December, 2006;
66. Revenue Form 62A200, "Schedule B Mineral Property Ownership (Coal Only)", December, 2006;
67. Revenue Form 62A200, "Schedule C Leased Property", December, 2006;
68. Revenue Form 62A200, "Schedule D Property or Stock Transfers", December, 2006;
69. Revenue Form 62A200, "Schedule E Lease Terminations, Transfers or Assignments", December, 2006;
70. Revenue Form 62A200, "Schedule F Farm Exception to Unmined Minerals Tax", December, 2006;
71. Revenue Form 62A200, "Schedule G Geological Information by County", December, 2006;
72. Revenue Form 62A302, "Request for Information for Local Board of Tax Appeals", September, 2005;
73. Revenue Form 62A304, "Property Valuation Administrator's Recapitulation of Real Property Tax Roll", August, 2005;
74. Revenue Form 62A305, "Property Valuation Administrator's Summary of Real Property Tax Roll Changes", August, 2005;
75. Revenue Form 62A307, "Property Owner Conference Record", September, 2005;
76. Revenue Form 62A323, "Record of Additions and Deletions", September, 2005;
77. Revenue Form 62A329, "Annual Report of Domestic Life Insurance Companies", September, 2004;
78. Revenue Form 62A350, "Application for Exemption Under the Homestead/Disability Amendment", September, 2005;
79. Revenue Form 62A352, "Notice to Real Property Owner of Assessment by Property Valuation Administrator", April, 2005;
80. Revenue Form 62A353, "Notice of Listing of Omitted Real Property", September, 2005;
81. Revenue Form 62A354, "Notice to Property Owner of Final Decision of Board of Assessment Appeals", August, 2006;
82. Revenue Form 62A359, "Sheriff’s Report of Tax Claims Purchased for Taxing Districts", February, 2006;
83. Revenue Form 62A359-A, "Certification", February, 2006;
84. Revenue Form 62A360, "Order Correcting Erroneous Assessment"; July, 2006;
85. Revenue Form 62A362, "Sheriff’s Report of Delinquent Taxpayers", February, 2006;
86. Revenue Form 62A362-A, "Certification", February, 2006;
87. Revenue Form 62A363-B, "County Clerk's Claim for Preparing Omitted Tax Bills", February, 2006;
88. Revenue Form 62A365, "Nonresidency Affidavit", November, 2002;
89. Revenue Form 62A366, "Order Correcting Erroneous Assessment", September, 2005;
90. Revenue Form 62A366-D, "Order Correcting Erroneous Delinquent Assessment", August, 2005;
91. Revenue Form 62A366R, "Exoneration Form for Property Tax Refund", September, 2005;
92. Revenue Form 62A367, "Authorization for Preparing Additional/Supplemental Property Tax Bills", February, 2005;
93. Revenue Form 62A367-A, "Instructions for Preparation of Additional/Supplemental Tax Bills and Official Receipt", September, 2005;
94. Revenue Form 62A368-A, "County Clerk’s Monthly Report of Delinquent Tax Collections", February, 2006;
95. Revenue Form 62A368-B, "County Clerk’s Monthly Report of Delinquent Tax Collections", February, 2006;
96. Revenue Form 62A369, "County Clerk’s Monthly Report of Delinquent Tax Collections", February, 2006;
97. Revenue Form 62A372, "Sheriff’s List of Orders Correcting Erronerous Assessments", February, 2006;
98. Revenue Form 62A372-A, "Certification", February, 2006;
99. Revenue Form 62A378, "Report of Location of Mobile Homes", September, 2005;
100. Revenue Form 62A379, "Listing of Omitted Real Property", February, 2006;
101. Revenue Form 62A384C, "Clay Property Tax Return", January, 2007;
102. Revenue Form 62A384C-(I), "Instructions to Complete Clay Property Tax Return for 2007 Tax Year", January, 2007;
103. Revenue Form 62A384-G, "Natural Gas Property Tax Return", January, 2006;
104. Revenue Form 62A384-G/O(I), "Instructions for Gas and Oil Property Tax Returns", January, 2006;
105. Revenue Form 62A384L, "Limestone and Sand and Gravel Property Tax Return", January, 2006;
106. Revenue Form 62A384-O, "Oil Property Tax Return Lease Report", January, 2006;
107. Revenue Form 62A385, "Sheriff’s Official Receipt for Property Tax Bills", February, 2006;
108. Revenue Form 62A385-A, "Sheriff's Receipt for Unpaid and Partially Paid Tax Bills", February, 2006;
109. Revenue Form 62A394, "Sheriff’s Monthly Report of Property Tax Collections", February, 2006;
110. Revenue Form 62A394-MV, "County Clerk’s Monthly Report of Motor Vehicle Property Tax Collections", January, 2000;
111. Revenue Form 62A398, "Property Valuation Administrator's Bond", November, 2006;
112. Revenue Form 62A399, "Notice to Appear in Circuit Court", August, 1983;
113. Revenue Form 62A400, "Notice of Distraint", August, 1983;
114. Revenue Form 62A401, "Final Notice Before Distraint", August, 1983;
115. Revenue Form 62A405, "Notice of Sale of Tax Bill", October, 1991;
116. Revenue Form 62A500, "2007 Tangible Personal Property Tax Return", November, 2006;
117. Revenue Form 62A500-A, "2007 Tangible Personal Property Tax Return (Aircraft Assessments Only)", November, 2006;
118. Revenue Form 62A500-C, "Consignee Tangible Personal Property Tax Return", November, 2006;
119. Revenue Form 62A500-L, "Lessee Tangible Personal Property Tax Return", November, 2006;
120. Revenue Form 62A500-S1, "Dealer’s Inventory Listing for Line 34 Tangible Personal Property Tax Return", October, 2005;
121. Revenue Form 62A500-W, "2007 Tangible Personal Property Tax Return (Documented Watercraft)", November, 2006;
122. Revenue Form 62A600, "Domestic Savings and Loan Tax Return", November, 2006;
123. Revenue Form 62A601, "Foreign Savings and Loan Tax Return", November, 2006;
124. Revenue Form 62A601-S2, "Schedule B, Computation of Exempt Securities", September, 2004;
125. Revenue Form 62A850, "Bank Deposits Tax Return", November, 2006;
126. Revenue Form 62A862, "Certification of Tax Rate for Bank Deposits Franchise Tax", September, 2004;
127. Revenue Form 62A863, "Financial Institutions Local Deposits Summary Report", November, 2006;
128. Revenue Form 62A863-A, "Schedule A, Summary of Deposits", September, 2004;
129. Revenue Form 62A872, "Intangible Property Assessment Notice for Prepayment of Estates", March, 1999;
130. Revenue Form 62A880, "Personal Property Assessment", February, 2004;
131. Revenue Form 62B003, "Unmined Coal Notice of Tax Assessment", July, 2004;
132. Revenue Form 62B011, "2006 Limestone, Sand, or Gravel Assessment Notice", July, 2006;
133. Revenue Form 62B012, "2006 Oil Assessment Notice", July, 2006;
134. Revenue Form 62B013, "2006 Clay Property Assessment Notice", July, 2006;
135. Revenue Form 62B015, "2006 Gas Assessment Notice", July, 2006;
136. Revenue Form 62F003, "Appeals Process for Real Property Assessments", January, 2005;
137. Revenue Form 62F015, "PVA Open Records Commercial Fee Guidelines", May, 2002;
138. Revenue Form 62F020, "Deeds/Transfers and Property Taxes", January, 1999;
139. Revenue Form 62F031, "Appeal to Local Board of Assessment Appeals", February, 2006; and
140. Revenue Form 62F1341, "Exemptions Allowed for Savings and Loans, Savings Banks and Similar Institutions for Intangible Property Tax Purposes", September, 2004; and
(b) Severance taxes - referenced material:
1. Revenue Form 55A001, "Application for Certificate of Registration for Coal Severers and/or Processors", December, 2006;
2. Revenue Form 55A003, "Certificate of Registration - Severance Taxes", December, 2006;
3. Revenue Form 55A004, "Coal Severance Tax Seller’s Certificate", January, 2005;
4. Revenue Form 55A100, "Coal Tax Return", July, 2004;
5. Revenue Form 55A100, "Part IV - Schedule of Coal Sales (Continuation)" and "Part V - Schedule for Thin Seam Coal Tax Credit", August, 2005;
6. Revenue Form 55A101, "Coal Tax Return Instructions", August, 2005;
7. Revenue Form 55A131, "Credit Memorandum", December, 2006;
8. Revenue Form 55A209, "Severance Tax Refund Application", December, 2006;
9. Revenue Form 56A001, "Application for Certificate of Registration Minerals and Natural Gas Tax", October, 1984;
10. Revenue Form 56A100, "Natural Gas and Natural Gas Liquids Tax Return", July, 2004;
11. Revenue Form 56A101, "Minerals Tax Return", July, 2004;
12. Revenue Form 56A106, "Minerals Tax Certificate of Exemption", December, 2006;
13. Revenue Form 56A107, "Schedule A, Allocation of Gross Value of Minerals Severed in Kentucky and Schedule B, Minerals Purchased from Others for Processing by Taxpayer", January, 2005;
14. Revenue Form 56A108, "Schedule A, Gross Value of Natural Gas Sold to Nonconsumers and Schedule B, Taxable Gross Value of Natural Gas and Natural Gas Liquids Extracted in Kentucky by Taxpayer - Allocation", March, 2005;
15. Revenue Form 56A109, "Schedule C, Natural Gas First Purchased by Taxpayer from Kentucky Producers", January, 2005;
16. Revenue Form 56A110, "Minerals Tax Return Attachment, Schedule C Computation of Clay Severed and Processed in Kentucky and Allocation of Tax Attributable to Clay", March, 2005;
17. Revenue Form 56A112, "Crude Petroleum Transporter's Monthly Report, Kentucky Oil Production Tax", July, 2004;
18. Revenue Form 56A113, "Minerals Tax Credit for Limestone Sold in Interstate Commerce", November, 1997; and
19. Revenue Form 56A114, "Crude Petroleum Transporter's Application for Registration", December, 2006.
(2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Kentucky Department of Revenue, 200 Fair Oaks Lane, Frankfort, Kentucky 40620, or at any Kentucky Department of Revenue Taxpayer Service Center, Monday through Friday, 8 a.m. to 5 p.m. (33 Ky.R. 3088; Am. 3339; eff. 6-1-2007.)