2018 Kentucky Revised Statutes
CHAPTER 136 - CORPORATION AND UTILITY TAXES
.115 Definitions for KRS 136.120 to 136.180.

Universal Citation: KY Rev Stat § 136.115 (2018)

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136.115 Definitions for KRS 136.120 to 136.180. (1) (2) "Corporation" as used in KRS 136.120 through 136.180 means any corporation, company, association, partnership, or person performing any public service. "Operating property" as used in KRS 136.120 through 136.180 means both the operating tangible property and the franchise, and the payment of taxes on the assessment of operating property shall be deemed the payment of taxes on the operating tangible property and the franchise. Effective: March 25, 1960 History: Created 1960 Ky. Acts ch. 186, Art. II, sec. 1, effective March 25, 1960.
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