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2022 Kentucky Revised Statutes
Chapter 136 - Corporation and utility taxes
- 136.010 Definitions for chapter, except KRS 136.500 to 136.575.
- 136.012 "Production credit association" defined.
- 136.013 "Bank for cooperatives" defined.
- 136.020 Assessment of property of corporations.
- 136.030 Repealed, 2006.
- 136.040 Repealed, 1946.
- 136.050 Time of payment of corporation, property, and franchise taxes -- Interest -- Penalties.
- 136.060 Corporation organization tax.
- 136.070 Repealed, 2018.
- 136.0701 Repealed, 2018.
- 136.0704 Repealed, 2018.
- 136.071 Repealed, 2018.
- 136.072 Repealed, 1966.
- 136.073 Average net capital tax on open-end registered investment companies.
- 136.074 Repealed, 1966.
- 136.076 Auditing of returns -- Assessment of additional tax.
- 136.078 Repealed, 2019.
- 136.080 Repealed, 1966.
- 136.090 Repealed, 2019.
- 136.100 Repealed, 2019.
- 136.110 Repealed, 1962.
- 136.115 Definitions for KRS 136.120 to 136.180.
- 136.120 Public service corporation property tax -- Exemptions -- Classification -- Assessment -- Certification.
- 136.130 Reports of all public service corporations -- Extensions.
- 136.132 Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately.
- 136.140 Reports of interstate public service corporations.
- 136.150 Ascertainment of facts on failure to report.
- 136.160 Valuation of property -- Determination.
- 136.170 Apportionment of property valuation.
- 136.180 Notice and certification of valuation -- Effect of appeal on payment of taxes -- Payment of fee by any district which has value certified by department.
- 136.1801 Definitions for KRS 136.1801 to 136.1806.
- 136.1802 Watercraft assessment and taxation -- Allocation of tax receipts -- Value determination.
- 136.1803 Description of watercraft operated during previous calendar year to be filed with department.
- 136.1804 Notification of assessed value of watercraft -- Protest -- Tax rates -- Distribution of tax receipts -- Administrative fee.
- 136.1805 Base collections.
- 136.1806 Taxes levied under KRS 136.1801 to 136.1806 not exclusive.
- 136.181 Repealed, 2008.
- 136.182 Repealed, 2008.
- 136.183 Repealed, 2008.
- 136.184 Repealed, 2008.
- 136.185 Repealed, 1964.
- 136.186 Repealed, 2005.
- 136.187 Repealed, 2008.
- 136.1873 Application of section -- Taxation of vehicles of system whose route or operation is partly within this state.
- 136.1875 Information to be furnished by fleet owner.
- 136.1877 Application of section -- Appeal from notice of tentative assessment -- Effect of appeal on payment of taxes -- Collection of state taxes -- Aggregate local rate to be set annually -- Distribution.
- 136.188 Annual fee on trucks, tractors, and buses operating partly within and partly outside Kentucky -- Fee to replace ad valorem tax -- Determination of value and fee -- Collection and distribution -- Protest.
- 136.190 Boundary report of cities of the home rule class and taxing districts.
- 136.200 Allocation of railroad bridge assessment.
- 136.210 Repealed, 1960.
- 136.220 Repealed, 1960.
- 136.230 Repealed, 1966.
- 136.240 Repealed, 1960.
- 136.250 Repealed, 1966.
- 136.260 Repealed, 1966.
- 136.270 Repealed, 1966.
- 136.275 Repealed, 1966.
- 136.280 Repealed, 1966.
- 136.290 Report of savings and loan, savings bank, and similar institutions -- Value determination -- Notice.
- 136.291 Inapplicability of KRS 136.290, 136.300, and 136.310 after January 1, 2021 -- Savings and loan associations subject to corporation income tax and limited liability entity tax after January 1, 2021 -- Short-year returns.
- 136.300 Rate and payment of tax -- Exemption from other taxes -- Charging against dividends.
- 136.310 Tax on and reports from foreign savings and loan associations, savings banks, and similar institutions.
- 136.320 Tax on taxable capital of domestic life insurance companies in lieu of other taxes -- State and local rates.
- 136.330 Tax on premium receipts life insurance company -- Exception.
- 136.335 Irrevocable election of method of taxation for domestic life insurance companies -- Time of filing.
- 136.340 Tax on amounts paid to stock insurance companies, other than life.
- 136.350 Tax on amounts to mutual companies, other than life and Lloyd's insurers.
- 136.360 Tax on amounts paid to stock insurance, to defray cost of administering fire prevention and insurance laws.
- 136.370 Tax on attorneys for exchange of reciprocal or interinsurance contracts -- Additional tax on premiums of stock insurers.
- 136.372 Declaration of estimated tax -- Payment -- Adjustments -- Penalties.
- 136.373 Repealed, 1966.
- 136.377 Repealed, 2019.
- 136.380 Repealed, 1944.
- 136.381 Reports and payments due notwithstanding dissolution or retirement.
- 136.390 Tax on insurance companies other than stock or mutual.
- 136.392 Premium surcharge.
- 136.395 Hospital, medical or dental service companies exempt from premium tax.
- 136.400 Repealed, 1984.
- 136.410 Tax on bail bondsmen fees.
- 136.500 Definitions for KRS 136.500 to 136.575.
- 136.505 Franchise tax for financial institutions for taxable years prior to January 1, 2021.
- 136.506 Inapplicability of KRS 136.505 after January 1, 2021 -- Financial institutions subject to corporation income tax, limited liability entity tax, and applicable local government franchise taxes after January 1, 2021 -- Short-year returns.
- 136.510 Rate of franchise tax -- Minimum tax.
- 136.515 Net capital determination -- Effect of changes in identity, form, or place of organization -- Effect of combination of financial institutions.
- 136.520 Conditions constituting regularly engaging in business in the Commonwealth by financial institutions.
- 136.525 Apportionment of net capital for financial institutions with taxable business activity within and without the Commonwealth.
- 136.530 Calculation of receipts factor.
- 136.535 Calculation of property factor.
- 136.540 Calculation of payroll factor.
- 136.545 Tax returns -- Extension of time for filing.
- 136.550 Examination and audit of tax returns -- Assessment of excess.
- 136.555 Refunds or credits for overpayment of tax.
- 136.560 Recordkeeping procedures and retention.
- 136.565 Liability of corporate officers for taxes.
- 136.570 Penalties -- Limitation on administrative or court proceedings by delinquent financial institutions.
- 136.575 Local government franchise taxes -- Filing of report of deposits -- Tax rate.
- 136.600 Purpose of KRS 136.600 to 136.660 and 132.825.
- 136.602 Definitions for KRS 136.600 to 136.660.
- 136.604 Excise tax -- Multichannel video programming services -- Rate-sourcing rule.
- 136.605 Sourcing of communications services -- Definitions.
- 136.606 Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth.
- 136.608 Exclusions from excise tax.
- 136.610 Credit for tax paid in other state.
- 136.612 Exception in the case of worthless accounts.
- 136.614 Compensation to collect and timely remit excise tax.
- 136.616 Imposition of tax on gross revenues -- Multichannel video programming services and communications services -- Rates -- Collection of tax from purchaser prohibited -- Exclusion for municipal utility.
- 136.617 Credit for tax on multichannel video programming or communications service paid in another state.
- 136.618 Application for certificate of registration.
- 136.620 Taxes due monthly -- Required monthly return -- Contents of return.
- 136.622 Extension of time for filing return.
- 136.624 Time for assessing taxes shown owing.
- 136.626 Offset of overpayments against tax owing.
- 136.628 Record retention.
- 136.630 Interest on overdue tax.
- 136.632 Refund or credit of taxes paid -- Claims.
- 136.634 Administration by the department.
- 136.636 Security for compliance.
- 136.638 Officer and member liability for taxes due.
- 136.640 Return of tax savings to customers.
- 136.642 Legal action not to delay collections.
- 136.644 Limitations of legal actions.
- 136.646 Penalties.
- 136.648 Gross revenues and excise tax fund and state baseline and local growth fund -- Creation and administration of funds.
- 136.650 Required participation in funds -- Computation of amounts -- Designated monthly hold harmless amount.
- 136.652 Distribution -- Administrative costs -- Monthly hold harmless amounts.
- 136.654 Determination of distributions -- State baseline and local growth fund.
- 136.656 Distributions -- County growth portion -- State baseline portion.
- 136.658 Local Distribution Fund Oversight Committee -- Creation and duties.
- 136.660 Prohibitions -- Local franchise fee or tax defined.
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