Kentucky Revised Statutes
Includes enactments through the 2024 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 11/21/2024
.010 Definitions for chapter, except KRS 136.500 to 136.575.
.012 "Production credit association" defined.
.013 "Bank for cooperatives" defined.
.020 Assessment of property of corporations.
.030 Repealed, 2006.
.040 Repealed, 1946.
.050 Time of payment of corporation, property, and franchise taxes -- Interest -- Penalties.
.060 Corporation organization tax.
.070 Repealed, 2018.
.0701 Repealed, 2018.
.0704 Repealed, 2018.
.071 Repealed, 2018.
.072 Repealed, 1966.
.073 Average net capital tax on open-end registered investment companies.
.074 Repealed, 1966.
.076 Auditing of returns -- Assessment of additional tax.
.078 Repealed, 2019.
.080 Repealed, 1966.
.090 Repealed, 2019.
.100 Repealed, 2019.
.110 Repealed, 1962.
.115 Definitions for KRS 136.120 to 136.180.
.120 Public service corporation property tax -- Exemptions -- Classification -- Assessment -- Certification.
.130 Reports of all public service corporations -- Extensions.
.132 Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately.
.140 Reports of interstate public service corporations.
.150 Ascertainment of facts on failure to report.
.160 Valuation of property -- Determination.
.170 Apportionment of property valuation.
.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.
.1801 Definitions for KRS 136.1801 to 136.1806.
.1802 Watercraft assessment and taxation -- Allocation of tax receipts -- Value determination.
.1803 Description of watercraft operated during previous calendar year to be filed with department.
.1804 Notification of assessed value of watercraft -- Protest -- Tax rates -- Distribution of tax receipts -- Administrative fee.
.1805 Base collections.
.1806 Taxes levied under KRS 136.1801 to 136.1806 not exclusive.
.181 Repealed, 2008.
.182 Repealed, 2008.
.183 Repealed, 2008.
.184 Repealed, 2008.
.185 Repealed, 1964.
.186 Repealed, 2005.
.187 Repealed, 2008.
.1873 Application of section -- Taxation of vehicles of system whose route or operation is partly within this state.
.1875 Information to be furnished by fleet owner.
.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.
.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.
.190 Boundary report of cities of the home rule class and taxing districts.
.200 Allocation of railroad bridge assessment.
.210 Repealed, 1960.
.220 Repealed, 1960.
.230 Repealed, 1966.
.240 Repealed, 1960.
.250 Repealed, 1966.
.260 Repealed, 1966.
.270 Repealed, 1966.
.275 Repealed, 1966.
.280 Repealed, 1966.
.290 Report of savings and loan, savings bank, and similar institutions -- Value determination -- Notice.
.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.
.300 Rate and payment of tax -- Exemption from other taxes -- Charging against dividends.
.310 Tax on and reports from foreign savings and loan associations, savings banks, and similar institutions.
.320 Tax on taxable capital of domestic life insurance companies in lieu of other taxes -- State and local rates.
.330 Tax on premium receipts life insurance company -- Exception.
.335 Irrevocable election of method of taxation for domestic life insurance companies -- Time of filing.
.340 Tax on amounts paid to stock insurance companies, other than life.
.350 Tax on amounts to mutual companies, other than life and Lloyd's insurers.
.360 Tax on amounts paid to stock insurance, to defray cost of administering fire prevention and insurance laws.
.370 Tax on attorneys for exchange of reciprocal or interinsurance contracts -- Additional tax on premiums of stock insurers.
.372 Declaration of estimated tax -- Payment -- Adjustments -- Penalties.
.373 Repealed, 1966
.377 Repealed, 2019.
.380 Repealed, 1944.
.381 Reports and payments due notwithstanding dissolution or retirement.
.390 Tax on insurance companies other than stock or mutual.
.392 Premium surcharge.
.395 Hospital, medical or dental service companies exempt from premium tax.
.400 Repealed, 1984.
.410 Tax on bail bondsmen fees.
.500 Definitions for KRS 136.500 to 136.575.
.505 Franchise tax for financial institutions for taxable years prior to January 1, 2021.
.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.
.510 Rate of franchise tax -- Minimum tax.
.515 Net capital determination -- Effect of changes in identity, form, or place of organization -- Effect of combination of financial institutions.
.520 Conditions constituting regularly engaging in business in the Commonwealth by financial institutions.
.525 Apportionment of net capital for financial institutions with taxable business activity within and without the Commonwealth.
.530 Calculation of receipts factor.
.535 Calculation of property factor.
.540 Calculation of payroll factor.
.545 Tax returns -- Extension of time for filing.
.550 Examination and audit of tax returns -- Assessment of excess.
.555 Refunds or credits for overpayment of tax.
.560 Recordkeeping procedures and retention.
.565 Liability of corporate officers for taxes.
.570 Penalties -- Limitation on administrative or court proceedings by delinquent financial institutions.
.575 Local government franchise taxes -- Filing of report of deposits -- Tax rate.
.600 Purpose of KRS 136.600 to 136.660 and 132.825.
.602 Definitions for KRS 136.600 to 136.660.
.604 Excise tax -- Multichannel video programming services -- Rate-sourcing rule.
.605 Sourcing of communications services -- Definitions.
.606 Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth.
.608 Exclusions from excise tax.
.610 Credit for tax paid in other state.
.612 Exception in the case of worthless accounts.
.614 Compensation to collect and timely remit excise tax.
.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.
.617 Credit for tax on multichannel video programming or communications service paid in another state.
.618 Application for certificate of registration.
.620 Taxes due monthly -- Required monthly return -- Contents of return.
.622 Extension of time for filing return.
.624 Time for assessing taxes shown owing.
.626 Offset of overpayments against tax owing.
.628 Record retention.
.630 Interest on overdue tax.
.632 Refund or credit of taxes paid -- Claims.
.634 Administration by the department.
.636 Security for compliance.
.638 Officer and member liability for taxes due.
.640 Return of tax savings to customers.
.642 Legal action not to delay collections.
.644 Limitations of legal actions.
.646 Penalties.
.648 Gross revenues and excise tax fund and state baseline and local growth fund -- Creation and administration of funds.
.650 Required participation in funds -- Computation of amounts -- Designated monthly hold harmless amount.
.652 Distribution -- Administrative costs -- Monthly hold harmless amounts.
.654 Determination of distributions -- State baseline and local growth fund.
.656 Distributions -- County growth portion -- State baseline portion.
.658 Local Distribution Fund Oversight Committee -- Creation and duties.
.660 Prohibitions -- Local franchise fee or tax defined.
.980 Penalty for delinquency in payment.
.985 Penalty for failing to file return.
.990 Penalties.