STATEMENT OF EMERGENCY
103 KAR 3:030E
This emergency administrative regulation is being promulgated in order to provide Kentucky taxpayers the forms and information necessary to comply with Kentucky tax laws. This administrative regulation must be filed as soon as possible in order to incorporate by reference such tax forms and instructions as may be needed by taxpayers and their representatives to comply with Kentucky tax laws. An ordinary administrative regulation is not sufficient, because the public relies on these forms and instructions in order to make timely and accurate filing of tax returns and payment of the correct amount of tax due. This emergency administrative regulation shall be replaced by an ordinary administrative regulation which is being filed with the Regulations Compiler along with this emergency administrative regulation. The ordinary administrative regulation is identical to this emergency administrative regulation.
STEVE BESHEAR, Governor
WILLIAM M. COX, Sr., Commissioner
FINANCE AND ADMINISTRATION CABINET
Department of Revenue
Office of Property Valuation
(Emergency Amendment)
103 KAR 3:030E. 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, 136.1802-136.1806, 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)
EFFECTIVE: February 19, 2008
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(P) "Property Tax Forms and
Instructions for Public Service Companies 2008" contains Revenue Form
61A200 and filing instructions for[, "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 with the Department of Revenue.
(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,
"2008[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(P),
"Commercial[, "2007 Nonresident] Watercraft Personal
Property Tax Return 2008", contains Revenue Form 61A207 and
filing instructions for all commerical[shall be filed by][nonresident]
watercraft owners, both resident and nonresident [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 route mileage with the Department of Revenue.
(23) Revenue Form 61A207(A), "Report of Owned Vessels in Your Possession" shall be filed with the Department of Revenue, reporting all owned vessels (both available and operating) in their fleet as of January 1, 2008.
(24) Revenue Form 61A207(B), "Report of Owned Vessels in Possession of Others" shall be filed with the Department of Revenue, reporting all owned vessels that are in possession of other persons, companies, corporations, operators, charterers as of January 1, 2008.
(25) Revenue Form 61A207(C), "Report of Nonowned Vessels in Your Possession" shall be filed with the Department of Revenue, reporting all nonowned vessels (both available and operating) in their fleet as of January 1, 2008.
(26) Revenue Form 61A207(D), "Valuation Worksheet" shall be filed with the Department of Revenue, reporting the original cost, cost of rebuilds and the cost of major improvements of all owned and nonowned vessels.
(27) Revenue Form 61A207(E), "Kentucky Route Miles" shall be filed with the Department of Revenue reporting the system route miles traveled on Kentucky waterways.
(28) Revenue Form 61A207(F), "Report of System Route Miles" shall be filed with the Department of Revenue reporting the system route miles traveled on United States waterways.
(29)[(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.
(30)[(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.
(31)[(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".
(32)[(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.
(33)[(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.
(34)[(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.
(35)[(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.
(36) Revenue Form 61A255(I), "Instructions for 61A255 Public Service Company Property Tax Statement", shall provide instructions for completing Revenue Form 61A255, "Public Service Company Property Tax Statement".
(37)[(30)]
Revenue Form 61A500(P), "2008[2007 Tangible] Personal
Property Tax Forms and Instructions[Return] for Communication Service
Providers and Multichannel Video Program Service Providers", contains
Revenue Form 61A500 and filing insturctions for[shall be filed by]
telecommunication, satellite, and cable television companies[with the
Department of Revenue], reporting all tangible personal property with
the Department of Revenue.
(38)[(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.
(39)[(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.
(40)[(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.
(41)[(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.
(42)[(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.
(43)[(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.
(44)[(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.
(45)[(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.
(46)[(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.
(47)[(40)] Revenue
Form 61A508-S4, "Schedule 4", shall be filed by distilleries with the
Department of Revenue, reporting the fair cash value of bulk inventory
summarized on Form 61A508[for case goods and other inventory reported on
Form 61A508].
(48) Revenue Form 61A508-S5, "Schedule 5", shall be filed by distilleries with the Department of Revenue, reporting the fair cash values of case goods summarized on Form 61A508.
(49)[(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.
(50)[(42)] Revenue
Form 61F007, "Notification for Protesting Your Assessment (Commercial
Watercraft)", shall inform taxpayers of the protest procedures on
Commercial Watercraft assessments.
(51)[(43)] Revenue
Form 61F008, "Notification for Protesting Your Assessment (Railroad Car
Lines)", shall inform taxpayers of the protest procedures on Railroad Car
Line assessments.
(52)[(44)] Revenue
Form 61F009, "Notification for Protesting Your Assessment", shall
inform taxpayers of the protest procedures on Public Service Company Property
Tax assessments.
(53)[(45)] Revenue
Form 61F010, "Notification for Protesting Your Assessment (Distilled
Spirits)", shall inform taxpayers of the protest procedures on Distilled Spirits
assessments.
(54)[(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.
(55)[(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.
(56)[(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.
(57)[(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.
(58)[(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.
(59)[(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.
(60)[(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.
(61)[(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.
(62)[(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.
(63)[(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.
(64)[(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.
(65)[(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.
(66)[(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.
(67)[(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.
(68)[(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.
(69)[(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.
(70)[(64)] Revenue
Form 62A200(P), "2008[2007] Unmined Coal Property Tax
Information Return", contains Revenue Form 62A200 and filing
instructions for[shall be filed by] owners or lessees of unmined
minerals[with the Department of Revenue], reporting filer information with
the Department of Revenue.
(71)[(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.
(72)[(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.
(73)[(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.
(74)[(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.
(75)[(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.
(76)[(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.
(77)[(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.
(78)[(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.
(79)[(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".
(80)[(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".
(81)[(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.
(82)[(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.
(83)[(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.
(84)[(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.
(85)[(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.
(86)[(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.
(87)[(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.
(88)[(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.
(89)[(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.
(90)[(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.
(91)[(85)] Revenue
Form 62A362, "Sheriff’s Report of Delinquent Taxpayers", shall be
used by the sheriff to report delinquent tangible property tax bills.
(92)[(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.
(93) Revenue Form 62A363, "County Clerk’s Claim for Preparing Tax Bills", shall be submitted by the county clerk in order to receive payment for each 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.
(94)[(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.
(95) Revenue Form 62A364, "County Clerk’s Monthly Report of Omitted Assessments", must be used by the county clerk to report omitted assessments made by the property valuation administrator.
(96)[(88)] Revenue
Form 62A365, "Nonresidency Affidavit", shall be filed as proof of nonresidency
in Kentucky as of January 1, for ad valorem tax purposes.
(97)[(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.
(98)[(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.
(99)[(91)] Revenue
Form 62A366-R, "Exoneration Form for Property Tax Refund", shall be
filed a by taxpayer for refunds of property tax.
(100)[(92)] Revenue
Form 62A367, "Authorization for Preparing Additional/Supplemental Property
Tax Bills", shall be used by a property valuation administrator to prepare
additional or supplemental tax bills.
(101)[(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.
(102)[(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.
(103)[(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.
(104)[(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.
(105) Revenue Form 62A369-A, "County Clerk’s Monthly Report of Delinquent Tax Collections", shall be used by county clerks to report monthly to the Department of Revenue state commission from delinquent property tax collections.
(106)[(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.
(107)[(98)] Revenue
Form 62A372-A, "Certification", shall be used by the sheriff to
affirm that the list of exonerations is accurate.
(108)[(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.
(109)[(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.
(110)[(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.
(111)[(102)] Revenue
Form 62A384C-(I), "Instructions to Complete Clay Property Tax Return for 2008[2007]
Tax Year", shall be used by owners and lessees of land containing mineable
clay minerals to file Revenue Form 62A384.
(112)[(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.
(113)[(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.
(114)[(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.
(115)[(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.
(116)[(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.
(117)[(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.
(118) Revenue Form 62A393, "Sheriff’s Property Tax Account Statement", shall be used by the Department of Revenue to conduct the annual property tax settlement with the sheriff.
(119) Revenue Form 62A393-A, "Incoming Sheriff’s Property Tax Account Statement", shall be used by the Department of Revenue to conduct the property tax settlement with the incoming sheriff.
(120) Revenue Form 62A393-B, Outgoing Sheriff’s Property Tax Account Statement", shall be used by the Department of Revenue to conduct the property tax settlement with the outgoing sheriff.
(121)[(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.
(122)[(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.
(123)[(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.
(124)[(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.
(125)[(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.
(126)[(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.
(127)[(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.
(128)[(116)] Revenue
Form 62A500(P), "2008[2007 Tangible] Personal
Property Tax Forms and Instructions[Return]", contains
Revenue Form 62A500 and filing instructions for[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 with either the property
valuation administrator of the county of taxable situs or with the Department
of Revenue.
(129)[(117)] Revenue
Form 62A500-A, "2008[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.
(130)[(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.
(131)[(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.
(132)[(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.
(133)[(121)] Revenue
Form 62A500-W, "2008[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.
(134)[(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.
(135)[(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.
(136)[(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.
(137)[(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.
(138)[(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.
(139)[(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.
(140)[(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.
(141) [(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.
(142)[(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.
(143)[(132)] Revenue
Form 62B011, "2007[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.
(144)[(133)] Revenue
Form 62B012, "2007[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.
(145)[(134)] Revenue
Form 62B013, "2007 Clay[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.
(146)[(135)] Revenue
Form 62B015, "2007[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.
(147)[(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.
(148)[(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.
(149)[(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.
(150)[(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.
(151)[(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(P),
"Property Tax Forms and Instructions for Public Service Companies
2008"[, "Public Service Company Property Tax Return 2006"],
November, 2007[2006];
2. Revenue Form 61A200(A),
"Report of Total Unit System and Kentucky Operations", November, 2007[2006];
3. Revenue Form 61A200(B),
"Report of Kentucky Vehicles, Car Lines and Watercraft", November, 2007[2006];
4. Revenue Form 61A200(C),
"Report of Total Unit Operations Balance Sheet", November, 2007[2006];
5. Revenue Form 61A200(D),
"Report of Total Unit Operations Income Statement", November, 2007[2006];
6. Revenue Form 61A200(E),
"Filing Extension Application", November, 2007[2006];
7. Revenue Form 61A200(G),
"Report of Capital Stocks", November, 2007[2006];
8. Revenue Form 61A200(H),
"Report of Funded Debt", November, 2007[2006];
9. Revenue Form 61A200(I),
"Business Summary by Taxing Jurisdiction", November, 2007[2006];
10. Revenue Form 61A200(J),
"Property Summary by Taxing Jurisdiction, Operating and Nonoperating
Property", November, 2007[2006];
11. Revenue Form 61A200(K),
"Operating Property Listing by Taxing Jurisdiction", November, 2007[2006];
12. Revenue Form 61A200(K2), "Nonoperating/Nonutility Property Listing by Taxing Jurisdiction", November,
2007[2006];
13. Revenue Form 61A200(L),
"Report of Allocation Factors, Operating and Noncarrier Property for all
Interstate Companies", November, 2007[2006];
14. Revenue Form 61A200(M),
"Report of Property and Business Factors for Interstate Railroad and
Sleeping Car Companies", November, 2007[2006];
15. Revenue Form 61A200(N),
"Report of Leased Real Property, Kentucky Operating Leases", November,
2007[2006];
16. Revenue Form 61A200(O),
"Railroad Private Car Mileage Report", November, 2007[2006];
17. Revenue Form 61A200(Q),
"Supplemental Report of Operations for Contained and Residential
Landfills", November, 2007[2006];
18. Revenue Form 61A200(R),
"Report of Property Subject to the Pollution Control Tax Exemption",
November, 2007[2006];
19. Revenue Form 61A200(S),
"Filing Requirements for Commercial Passenger and Cargo Airlines",
November, 2007[2006];
20. Revenue Form 61A200(U),
"Industrial Revenue Bond Property", November, 2007[2006];
21. Revenue Form 61A202,
"2008[2007] Public Service Company Property Tax Return for
Railroad Car Line", November, 2007[2006];
22. Revenue Form 61A207(P),
"Commercial [,2007 Nonresident] Watercraft Personal
Property Tax Return 2008", November, 2007[2006];
23. Revenue Form 61A207(A), "Report of Owned Vessels in Your Possession", November, 2007;
24. Revenue Form 61A207(B), "Report of Owned Vessels in Possession of Others", November, 2007;
25. 61A207(C), "Report of Nonowned Vessels in Your Possession", November, 2007;
26. 61A207(D), "Valuation Worksheet", November, 2007;
27. 61A207(E), "Report of Kentucky Route Miles", November, 2007;
28. 61A207(F), "Report of System Route Miles", November, 2007;
29.[23.] Revenue
Form 61A209, "Public Service Company Sales", November, 2007[2006];
30.[24.] Revenue
Form 61A211, "Public Service Company Schedule of Owned and/or Leased Motor
Vehicles with Kentucky Situs", November, 2007[2006];
31.[25.] Revenue
Form 61A211(I), "Instructions for Enclosed Form 61A211", November, 2007[2006];
32.[26.] Revenue
Form 61A230, "Notice of Assessment", August, 2007[2006];
33.[27.] Revenue
Form 61A240, "Notice of Assessment", August, 2007[2006];
34.[28.] Revenue
Form 61A250, "Notice of Assessment", August, 2007[2006];
35.[29.] Revenue
Form 61A255, "Public Service Company Property Tax Statement",
January, 2006;
36. Revenue Form 61A255(I) "Instructions for 61A255, Public Service Company Property Tax Statement" January, 2006;
37.[30.] Revenue
Form 61A500(P), "2008[2007 Tangible] Personal
Property Tax Forms and Instructions[Return] for Communication
Service Providers and Multichannel Video Program Service Providers", November,
2007[2006];
38.[31.] Revenue
Form 61A500(H), "Report of Total Personal Tangible Property in Kentucky", November, 2007[2006];
39.[32.]
Revenue Form 61A500(I), "Summary of Gross Personal Tangible Property
Listing by Taxing District", November, 2007[2006];
40.[33.] Revenue
Form 61A500(J), "Summary of Reported Personal Tangible Property Listing by
Taxing District", November, 2007[2006];
41.[34.]
Revenue Form 61A500(K), "Personal Tangible Property Listing by Taxing District:",
November, 2007[2006];
42.[35.] Revenue
Form 61A507, "Nonresident Watercraft Property Tax Statement", January,
2006;
43.[36.] Revenue
Form 61A508, "Annual Report of Distilled Spirits in Bonded Warehouse",
November, 2007[2005];
44.[37.] Revenue
Form 61A508-S1, "Schedule 1 Department of Property Valuation Cost of
Production Schedule", November, 2007[2005];
45.[38.] Revenue
Form 61A508-S2, "Schedule 2 Department of Property Valuation Storage Cost
Schedule", November, 2007[2005];
46.[39.] Revenue
Form 61A508-S3, "Schedule 3 Schedule of Bulk Sales", November, 2007[2005];
47.[40.] Revenue
Form 61A508-S4, "Schedule 4", November, 2007[2005];
48. Revenue Form 61A508-S5, "Schedule 5", November 2007;
49.[41.] Revenue
Form 61A509, "Distilled Spirits or Telcoms Property Tax Statement",
January, 2006;
50.[42.]
Revenue Form 61F007, "Notification for Protesting Your Assessment
(Commercial Watercraft)", August, 2006;
51.[43.] Revenue
Form 61F008, "Notification for Protesting Your Assessment (Railroad Car
Lines)", August, 2007[2006];
52.[44.] Revenue
Form 61F009, "Notification for Protesting Your Assessment", August, 2007[2006];
53.[45.] Revenue
Form 61F010, "Notification for Protesting Your Assessment (Distilled
Spirits)", August, 2007[2006];
54.[46.] Revenue
Form 62A007, "Motor Vehicle Tax and/or Registration Renewal Notice", 2006;
55.[47.] Revenue
Form 62A007S, "Motor Vehicle/Boat Property Tax - Second Notice", 2006;
56.[48.] Revenue
Form 62A008, "Motor Vehicle Tax Notice", 2006;
57.[49.]
Revenue Form 62A009, "Map Sales Invoice", July, 2006;
58.[50.] Revenue
Form 62A010, "Notice for Boat Transfer", 2006;
59.[51.] Revenue
Form 62A013, "Application for Assessment Moratorium Certificate",
September, 1982;
60.[52.] Revenue
Form 62A015, "Motor Vehicle and Watercraft Property Tax Rate Certification",
2008[2006];
61.[53.] Revenue
Form 62A016, "Quietus", 1999;
62.[54.] Revenue
Form 62A017, "County Clerk’s Claim for Calculation of Motor Vehicle and
Boat Bills", 1999;
63.[55.] Revenue
Form 62A018, "School Taxing Jurisdiction - Motor Vehicle and Watercraft
Property Tax Rate", 1999;
64.[56.] Revenue
Form 62A019, "Distributions of Ad Valorem Tax to the Fiscal Courts", 1999;
65.[57.] Revenue
Form 62A020, "Intercounty Property Tax Collections", 1999;
66.[58.] Revenue
Form 62A023, "Application for Exemption from Property Taxation", December,
2007[September, 2005];
67.[59.] Revenue
Form 62A023-R, "Application for Exemption from Property Taxation for
Religious Organizations", December, 2007[September, 2005];
68.[60.] Revenue
Form 62A030, "Request for Reproduction of PVA Public Records", February,
2006;
69. [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;
70.[64.] Revenue
Form 62A200(P), "2008[2007] Unmined Coal Property Tax
Information Return", December, 2007[2006];
71.[65.] Revenue
Form 62A200, "Schedule A Fee Property Ownership", December, 2007[2006];
72.[66.] Revenue
Form 62A200, "Schedule B Mineral Property Ownership (Coal Only)", December,
2007[2006];
73.[67.] Revenue
Form 62A200, "Schedule C Leased Property", December, 2007[2006];
74.[68.] Revenue
Form 62A200, "Schedule D Property or Stock Transfers", December, 2007[2006];
75.[69.] Revenue
Form 62A200, "Schedule E Lease Terminations, Transfers or Assignments",
December, 2007[2006];
76.[70.] Revenue
Form 62A200, "Schedule F Farm Exception to Unmined Minerals Tax",
December, 2007[2006];
77.[71.] Revenue
Form 62A200, "Schedule G Geological Information by County", December,
2007[2006];
78.[72.] Revenue
Form 62A302, "Request for Information for Local Board of Tax Appeals",
September, 2005;
79.[73.] Revenue
Form 62A304, "Property Valuation Administrator's Recapitulation of Real
Property Tax Roll", December, 2007[August, 2005];
80.[74.] Revenue
Form 62A305, "Property Valuation Administrator's Summary of Real Property
Tax Roll Changes", December, 2007[August, 2005];
81.[75.] Revenue
Form 62A307, "Property Owner Conference Record", September, 2005;
82.[76.] Revenue
Form 62A323, "Record of Additions and Deletions", December, 2007[August,
2005];
83.[77.] Revenue
Form 62A329, "Annual Report of Domestic Life Insurance Companies", November,
2007[September, 2004];
84.[78.] Revenue
Form 62A350, "Application for Exemption Under the Homestead/Disability
Amendment", September, 2005;
85.[79.] Revenue
Form 62A352, "Notice to Real Property Owner of Assessment by Property
Valuation Administrator", April, 2005;
86.[80.] Revenue
Form 62A353, "Notice of Listing of Omitted Real Property", September,
2005;
87.[81.] Revenue
Form 62A354, "Notice to Property Owner of Final Decision of Board of
Assessment Appeals", August, 2006;
88.[82.] Revenue
Form 62A359, "Sheriff’s Report of Tax Claims Purchased for Taxing
Districts", February, 2006;
89.[83.] Revenue
Form 62A359-A, "Certification", December, 2007[February,
2006];
90.[84.]
Revenue Form 62A360, "Order Correcting Erroneous Assessment"; January,
2008[July, 2006];
91.[85.]
Revenue Form 62A362, "Sheriff’s Report of Delinquent Taxpayers",
February, 2006;
92.[86.] Revenue
Form 62A362-A, "Certification", December, 2007[February,
2006];
93. Revenue Form 62A363, "County Clerk’s Claim for Preparing Tax Bills", December, 2007;
94.[87.] Revenue
Form 62A363-B, "County Clerk's Claim for Preparing Omitted Tax
Bills", December, 2007[February, 2006];
95. Revenue Form 62A364, County Clerk’s Monthly Report of Omitted Assessments", February, 2006;
96.[88.] Revenue
Form 62A365, "Nonresidency Affidavit", December, 2007[November,
2002];
97.[89.] Revenue
Form 62A366, "Order Correcting Erroneous Assessment", September, 2005;
98.[90.] Revenue
Form 62A366-D, "Order Correcting Erroneous Delinquent Assessment", December,
2007[August, 2005];
99.[91.] Revenue
Form 62A366R, "Exoneration Form for Property Tax Refund", September,
2005;
100.[92.] Revenue
Form 62A367, "Authorization for Preparing Additional/Supplemental Property
Tax Bills", December, 2007[February, 2005];
101.[93.] Revenue
Form 62A367-A, "Instructions for Preparation of Additional/Supplemental
Tax Bills and Official Receipt", December, 2007[September, 2005];
102.[94.] Revenue
Form 62A368-A, "County Clerk’s Monthly Report of Delinquent Tax Collections",
February, 2006;
103.[95.] Revenue
Form 62A368-B, "County Clerk’s Monthly Report of Delinquent Tax Collections",
February, 2006;
104.[96.]
Revenue Form 62A369, "County Clerk’s Monthly Report of Delinquent Tax Collections",
February, 2006;
105. Revenue Form 62A369-A, "County Clerk’s Monthly Report of Delinquent Tax Collections", February, 2006;
106.[97.] Revenue
Form 62A372, "Sheriff’s List of Orders Correcting Erronerous Assessments",
February, 2006;
107.[98.] Revenue
Form 62A372-A, "Certification", February, 2006;
108.[99.] Revenue
Form 62A378, "Report of Location of Mobile Homes", September, 2005;
109.[100.] Revenue
Form 62A379, "Listing of Omitted Real Property", December, 2007[February,
2006];
110.[101.] Revenue
Form 62A384C, "Clay Property Tax Return", January, 2008[2007];
111.[102.] Revenue
Form 62A384C-(I), "Instructions to Complete Clay Property Tax Return for 2008[2007]
Tax Year", January, 2008[2007];
112.[103.] Revenue
Form 62A384-G, "Natural Gas Property Tax Return", January, 2008[2006];
113.[104.]
Revenue Form 62A384-G/O(I), "Instructions for Gas and Oil Property Tax Returns",
January, 2008[2006];
114.[105.] Revenue
Form 62A384L, "Limestone and Sand and Gravel Property Tax Return",
January, 2008[2006];
115.[106.] Revenue
Form 62A384-O, "Oil Property Tax Return Lease Report", January, 2008[2006];
116.[107.] Revenue
Form 62A385, "Sheriff’s Official Receipt for Property Tax Bills",
February, 2006;
117.[108.] Revenue
Form 62A385-A, "Sheriff's Receipt for Unpaid and Partially Paid Tax
Bills", February, 2006;
118. Revenue Form 62A393, "Sheriff’s Property Tax Account Statement", February, 2006;
119. Revenue Form 62A393-A, "Incoming Sheriff’s Property Tax Account Statement", February, 2006;
120. Revenue Form 62A393-B, "Outgoing Sheriff’s Property Tax Account Statement", February, 2006;
121.[109.] Revenue
Form 62A394, "Sheriff’s Monthly Report of Property Tax Collections", February,
2006;
122.[110.] Revenue
Form 62A394-MV, "County Clerk’s Monthly Report of Motor Vehicle Property
Tax Collections", September, 2007[January, 2000];
123.[111.] Revenue
Form 62A398, "Property Valuation Administrator's Bond", November, 2006;
124.[112.] Revenue
Form 62A399, "Notice to Appear in Circuit Court", August, 1983;
125.[113.] Revenue
Form 62A400, "Notice of Distraint", August, 1983;
126.[114.] Revenue
Form 62A401, "Final Notice Before Distraint", August, 1983;
127.[115.] Revenue
Form 62A405, "Notice of Sale of Tax Bill", October, 1991;
128.[116.] Revenue
Form 62A500(P), "2008[2007 Tangible] Personal
Property Tax Forms and Instructions[Return]", November, 2007[2006];
129.[117.] Revenue
Form 62A500-A, "2008[2007] Tangible Personal Property Tax
Forms and Instructions Return (Aircraft Assessments Only)", November, 2007[2006];
130.[118.] Revenue
Form 62A500-C, "Consignee Tangible Personal Property Tax Return", November,
2007[2006];
131.[119.] Revenue
Form 62A500-L, "Lessee Tangible Personal Property Tax Return", November,
2007[2006];
132.[120.] Revenue
Form 62A500-S1, "Dealer’s Inventory Listing for Line 34 Tangible Personal
Property Tax Return", October, 2007[2005];
133.[121.] Revenue
Form 62A500-W, "2008[2007] Tangible Personal Property Tax
Return (Documented Watercraft)", November, 2007[2006];
134.[122.] Revenue
Form 62A600, "Domestic Savings and Loan Tax Return", November, 2007[2006];
135.[123.] Revenue
Form 62A601, "Foreign Savings and Loan Tax Return", November, 2007[2006];
136.[124.] Revenue
Form 62A601-S2, "Schedule B, Computation of Exempt Securities", November,
2007[September, 2004];
137.[125.] Revenue
Form 62A850, "Bank Deposits Tax Return", November, 2007[2006];
138.[126.] Revenue
Form 62A862, "Certification of Tax Rate for Bank Deposits Franchise
Tax", November, 2007[September, 2004];
139.[127.] Revenue
Form 62A863, "Financial Institutions Local Deposits Summary Report", November,
2007[2006];
140.[128.] Revenue
Form 62A863-A, "Schedule A, Summary of Deposits", November, 2007[September,
2004];
141.[129. Revenue
Form 62A872, "Intangible Property Assessment Notice for Prepayment of
Estates", March, 1999;
130.] Revenue Form
62A880, "Personal Property Assessment", October[February],
2004;
142.[131.] Revenue
Form 62B003, "Unmined Coal Notice of Tax Assessment", November,
2007[July, 2004];
143.[132.] Revenue
Form 62B011, "2007[2006] Limestone, Sand, or Gravel
Assessment Notice", July, 2006;
144.[133.] Revenue
Form 62B012, "2007[2006] Oil Assessment Notice", July,
2006;
145.[134.] Revenue
Form 62B013, "2007[2006] Clay[Property] Assessment Notice",
July, 2006;
146.[135.] Revenue
Form 62B015, "2007[2006] Gas Assessment Notice", July,
2006;
147.[136.] Revenue
Form 62F003, "Appeals Process for Real Property Assessments", October,
2007[January, 2005];
148.[137.] Revenue
Form 62F015, "PVA Open Records Commercial Fee Guidelines", May, 2002;
149.[138.] Revenue
Form 62F020, "Deeds/Transfers and Property Taxes", January, 1999;
150.[139.] Revenue
Form 62F031, "Appeal to Local Board of Assessment Appeals", February,
2006; and
151.[140.] Revenue
Form 62F1341, "Exemptions Allowed for Savings and Loans, Savings Banks and
Similar Institutions for Intangible Property Tax Purposes", November,
2007[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, 501 High Street[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.
WILLIAM M. COX, Sr., Commissioner
APPROVED BY AGENCY: February 15, 2008
FILED WITH LRC: February 19, 2008 at 10 a.m.
CONTACT PERSON: Angela Robinson, Finance and Administration, Room 093 Capital Annex, Frankfort, Kentucky 40601, phone (502) 564-8649, fax (502) 564-3894.
REGULATORY IMPACT ANALYSIS AND TIERING STATEMENT
Contact Person: Angela Robinson
(1) Provide a brief summary of:
(a) What this administrative regulation does: KRS 131.130(3) authorizes the Department of Revenue to prescribe forms necessary for the administration of any revenue law by 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.
(b) The necessity of this administrative regulation: This administrative regulation is necessary in order for the Department of Revenue to meet the requirements of KRS 13A.110 which requires that forms required to be submitted by a regulated entity shall be included in an administrative regulation.
(c) How this administrative regulation conforms to the content of the authorizing statutes: 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.
(d) How this administrative regulation currently assists or will assist in the effective administration of the statutes: This administrative regulation incorporates by reference the required forms used in the administration of Property and Severance Taxes by the Department of Revenue.
(2) If this is an amendment to an existing administrative regulation, provide a brief summary of:
(a) How the amendment will change this existing administrative regulation: This amendment contains tax forms to be used for tax year 2008.
(b) The necessity of the amendment to this administrative regulation: This amendment is necessary to update tax forms for the tax year 2008.
(c) How the amendment conforms to the content of the authorizing statutes: KRS 131.130(3) authorizes the Department of Revenue to prescribe tax forms necessary for the administration of the tax laws.
(d) How the amendment will assist in the effective administration of the statutes: This amendment will provide taxpayers with the necessary tax forms to file and pay personal tangible and public service property taxes for tax years beginning in 2008.
(3) List the type and number of individuals, businesses, organizations, or state and local governments affected by this administrative regulation: All Kentucky taxpayers and their representatives will be affected by the listing of forms administered by the Department of Revenue in an administrative regulation. Local government will be affected to the extent they utilize forms administered by the Department of Revenue. The Department of Revenue will be affected to the extent that it administers the referenced forms.
(4) Provide an analysis of how the entities identified in question (3) will be impacted by either the implementation of this administrative regulation, if new, or by the change, if it is an amendment, including:
(a) List the actions that each of the regulated entities identified in question (3) will have to take to comply with this administrative regulation or amendment: As forms are changed, the manuals and the Department of Revenue Website in which copies of all forms listed in this regulation are maintained will be updated.
(b) In complying with this administrative regulation or amendment, how much will it cost each of the entities identified in question (3): No additional costs will be incurred by complying with the regulation.
(c) As a result of compliance, what benefits will accrue to the entities identified in question (3): All taxpayers and the administering agencies will benefit by having access to a centralized listing of the most current forms in use.
(5) Provide an estimate of how much it will cost the administrative body to implement this administrative regulation:
(a) Initially: The Department of Revenue will not incur additional cost as the result of this regulation
(b) On a continuing basis: The Department of Revenue will not incur additional costs as the result of this regulation.
(6) What is the source of the funding to be used for the implementation and enforcement of this administrative regulation: Department of Revenue agency funds.
(7) Provide an assessment of whether an increase in fees or funding will be necessary to implement this administrative regulation, if new, or by the change if it is an amendment: This administrative regulation does not require an increase in fees or funding.
(8) State whether or not this administrative regulation established any fees or directly or indirectly increased any fees: This administrative regulation does not establish or increase any fees either directly or indirectly.
(9) TIERING: Is tiering applied? Tiering was not applied because the requirements of this regulation apply to every taxpayer.
FISCAL NOTE ON STATE OR LOCAL GOVERNMENT
1. Does this administrative regulation relate to any program, service, or requirements of a state or local government (including cities, counties, fire departments, or school districts)? Yes
2. What units, parts or divisions of state or local government (including cities, counties, fire departments, or school districts) will be impacted by this administrative regulation? Finance and Administration Cabinet, Department of Revenue, Office of Property Valuation, Division of Local Valuation, Division of State Valuation and Division of Mineral/GIS Services. The division level shall be responsible for the creation and updating of forms.
3. Identify each state or federal statute or federal regulation that requires or authorizes the action taken by the administrative regulation. KRS 131.130(1)
4. Estimate the effect of this administrative regulation on the expenditures and revenues of a state or local government agency (including cities, counties, fire departments, or school districts) for the first full year the administrative regulation is to be in effect.
(a) How much revenue will this administrative regulation generate for the state or local government (including cities, counties, fire departments, or school districts) for the first year? No change.
(b) How much revenue will this administrative regulation generate for the state or local government (including cities, counties, fire departments, or school districts) for subsequent years? No change.
(c) How much will it cost to administer this program for the first year? The administrative cost will be absorbed in the normal operating cost of the department.
(d) How much will it cost to administer this program for subsequent years? The same administrative cost will be absorbed in the normal operating budget of the department.
Note: If specific dollar estimates cannot be determined, provide a brief narrative to explain the fiscal impact of the administrative regulation.
Revenues (+/-):
Expenditures (+/-):