There is a newer version of the Kentucky Revised Statutes
2009 Kentucky Revised Statutes
CHAPTER 136 CORPORATION AND UTILITY TAXES
136.340 Tax on amounts paid to stock insurance companies, other than life.
Download pdfstatement under oath of all amounts paid to the company or its representative,
whether designated as premiums or otherwise, for insurance or services incident
thereto, on property or risks in this state during the preceding calendar year or since
the last returns were made, including amounts received for reinsurance on Kentucky
risks from unauthorized companies, and shall at the same time pay a tax of two
dollars ($2) upon each one hundred dollars ($100) of such amounts paid to the
company, less amounts returned on canceled policies and policies not taken. (2) The health insurance contract or contracts for state employees as authorized by KRS 18A.225 shall not be subject to taxation under this section. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 323, effective June 20, 2005. -- Amended 2001 Ky. Acts ch. 164, sec. 7, effective June 21, 2001. -- Amended 1998 Ky. Acts
ch. 82, sec. 16, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 5, sec. 10,
effective July 15, 1988. -- Amended 1986 Ky. Acts ch. 496, sec. 8, effective August
1, 1986. -- Amended 1984 Ky. Acts ch. 23, sec. 3, effective July 13, 1984. --
Amended 1966 Ky. Acts ch. 187, Part IV, sec. 2. -- Amended 1950 Ky. Acts ch. 126,
sec. 1. -- Amended 1942 Ky. Acts ch. 155, secs. 1 and 5. -- Recodified 1942 Ky.
Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4229.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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