There is a newer version of the Kentucky Revised Statutes
2009 Kentucky Revised Statutes
CHAPTER 136 CORPORATION AND UTILITY TAXES
136.612 Exception in the case of worthless accounts.
Download pdfamount of multichannel video programming excise tax paid in a prior reporting period on
any debt or account receivable arising from the sale of multichannel video programming
service that has become worthless and charged off for income tax purposes. If any
charged-off multichannel video programming excise tax is thereafter in whole or in part
collected by the provider, the amount so collected shall be included in the first return filed
after collection. Effective: January 1, 2006
History: Created 2005 Ky. Acts ch. 168, sec. 94, effective January 1, 2006.
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