Kentucky Revised Statutes
Chapter 136 - Corporation and utility taxes

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. - Waiting for content...

136.1801 Definitions for KRS 136.1801 to 136.1806. - Waiting for content...

136.1802 Watercraft assessment and taxation -- Allocation of tax receipts -- Value determination. - Waiting for content...

136.1803 Description of watercraft operated during previous calendar year to be filed with department. - Waiting for content...

136.1804 Notification of assessed value of watercraft -- Protest -- Tax rates -- Distribution of tax receipts -- Administrative fee. - Waiting for content...

136.1805 Base collections. - Waiting for content...

136.1806 Taxes levied under KRS 136.1801 to 136.1806 not exclusive. - Waiting for content...

136.181 Repealed, 2008. - Waiting for content...

136.182 Repealed, 2008. - Waiting for content...

136.183 Repealed, 2008. - Waiting for content...

136.184 Repealed, 2008. - Waiting for content...

136.185 Repealed, 1964. - Waiting for content...

136.186 Repealed, 2005. - Waiting for content...

136.187 Repealed, 2008. - Waiting for content...

136.1873 Application of section -- Taxation of vehicles of system whose route or operation is partly within this state. - Waiting for content...

136.1875 Information to be furnished by fleet owner. - Waiting for content...

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. - Waiting for content...

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. - Waiting for content...

136.190 Boundary report of cities of the home rule class and taxing districts. - Waiting for content...

136.200 Allocation of railroad bridge assessment. - Waiting for content...

136.210 Repealed, 1960. - Waiting for content...

136.220 Repealed, 1960. - Waiting for content...

136.230 Repealed, 1966. - Waiting for content...

136.240 Repealed, 1960. - Waiting for content...

136.250 Repealed, 1966. - Waiting for content...

136.260 Repealed, 1966. - Waiting for content...

136.270 Repealed, 1966. - Waiting for content...

136.275 Repealed, 1966. - Waiting for content...

136.280 Repealed, 1966. - Waiting for content...

136.290 Report of savings and loan, savings bank, and similar institutions -- Value determination -- Notice. - Waiting for content...

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. - Waiting for content...

136.300 Rate and payment of tax -- Exemption from other taxes -- Charging against dividends. - Waiting for content...

136.310 Tax on and reports from foreign savings and loan associations, savings banks, and similar institutions. - Waiting for content...

136.320 Tax on taxable capital of domestic life insurance companies in lieu of other taxes -- State and local rates. - Waiting for content...

136.330 Tax on premium receipts life insurance company -- Exception. - Waiting for content...

136.335 Irrevocable election of method of taxation for domestic life insurance companies -- Time of filing. - Waiting for content...

136.340 Tax on amounts paid to stock insurance companies, other than life. - Waiting for content...

136.350 Tax on amounts to mutual companies, other than life and Lloyd's insurers. - Waiting for content...

136.360 Tax on amounts paid to stock insurance, to defray cost of administering fire prevention and insurance laws. - Waiting for content...

136.370 Tax on attorneys for exchange of reciprocal or interinsurance contracts -- Additional tax on premiums of stock insurers. - Waiting for content...

136.372 Declaration of estimated tax -- Payment -- Adjustments -- Penalties. - Waiting for content...

136.373 Repealed, 1966. - Waiting for content...

136.377 Repealed, 2019. - Waiting for content...

136.380 Repealed, 1944. - Waiting for content...

136.381 Reports and payments due notwithstanding dissolution or retirement. - Waiting for content...

136.390 Tax on insurance companies other than stock or mutual. - Waiting for content...

136.392 Premium surcharge. - Waiting for content...

136.395 Hospital, medical or dental service companies exempt from premium tax. - Waiting for content...

136.400 Repealed, 1984. - Waiting for content...

136.410 Tax on bail bondsmen fees. - Waiting for content...

136.500 Definitions for KRS 136.500 to 136.575. - Waiting for content...

136.505 Franchise tax for financial institutions for taxable years prior to January 1, 2021. - Waiting for content...

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. - Waiting for content...

136.510 Rate of franchise tax -- Minimum tax. - Waiting for content...

136.515 Net capital determination -- Effect of changes in identity, form, or place of organization -- Effect of combination of financial institutions. - Waiting for content...

136.520 Conditions constituting regularly engaging in business in the Commonwealth by financial institutions. - Waiting for content...

136.525 Apportionment of net capital for financial institutions with taxable business activity within and without the Commonwealth. - Waiting for content...

136.530 Calculation of receipts factor. - Waiting for content...

136.535 Calculation of property factor. - Waiting for content...

136.540 Calculation of payroll factor. - Waiting for content...

136.545 Tax returns -- Extension of time for filing. - Waiting for content...

136.550 Examination and audit of tax returns -- Assessment of excess. - Waiting for content...

136.555 Refunds or credits for overpayment of tax. - Waiting for content...

136.560 Recordkeeping procedures and retention. - Waiting for content...

136.565 Liability of corporate officers for taxes. - Waiting for content...

136.570 Penalties -- Limitation on administrative or court proceedings by delinquent financial institutions. - Waiting for content...

136.575 Local government franchise taxes -- Filing of report of deposits -- Tax rate. - Waiting for content...

136.600 Purpose of KRS 136.600 to 136.660 and 132.825. - Waiting for content...

136.602 Definitions for KRS 136.600 to 136.660. - Waiting for content...

136.604 Excise tax -- Multichannel video programming services -- Rate-sourcing rule. - Waiting for content...

136.605 Sourcing of communications services -- Definitions. - Waiting for content...

136.606 Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth. - Waiting for content...

136.608 Exclusions from excise tax. - Waiting for content...

136.610 Credit for tax paid in other state. - Waiting for content...

136.612 Exception in the case of worthless accounts. - Waiting for content...

136.614 Compensation to collect and timely remit excise tax. - Waiting for content...

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. - Waiting for content...

136.617 Credit for tax on multichannel video programming or communications service paid in another state. - Waiting for content...

136.618 Application for certificate of registration. - Waiting for content...

136.620 Taxes due monthly -- Required monthly return -- Contents of return. - Waiting for content...

136.622 Extension of time for filing return. - Waiting for content...

136.624 Time for assessing taxes shown owing. - Waiting for content...

136.626 Offset of overpayments against tax owing. - Waiting for content...

136.628 Record retention. - Waiting for content...

136.630 Interest on overdue tax. - Waiting for content...

136.632 Refund or credit of taxes paid -- Claims. - Waiting for content...

136.634 Administration by the department. - Waiting for content...

136.636 Security for compliance. - Waiting for content...

136.638 Officer and member liability for taxes due. - Waiting for content...

136.640 Return of tax savings to customers. - Waiting for content...

136.642 Legal action not to delay collections. - Waiting for content...

136.644 Limitations of legal actions. - Waiting for content...

136.646 Penalties. - Waiting for content...

136.648 Gross revenues and excise tax fund and state baseline and local growth fund -- Creation and administration of funds. - Waiting for content...

136.650 Required participation in funds -- Computation of amounts -- Designated monthly hold harmless amount. - Waiting for content...

136.652 Distribution -- Administrative costs -- Monthly hold harmless amounts. - Waiting for content...

136.654 Determination of distributions -- State baseline and local growth fund. - Waiting for content...

136.656 Distributions -- County growth portion -- State baseline portion. - Waiting for content...

136.658 Local Distribution Fund Oversight Committee -- Creation and duties. - Waiting for content...

136.660 Prohibitions -- Local franchise fee or tax defined. - Waiting for content...

136.980 Penalty for delinquency in payment. - Waiting for content...

136.985 Penalty for failing to file return. - Waiting for content...

136.990 Penalties. - Waiting for content...

<< Previous

Next >>

Kentucky Revised Statutes Chapter 136 - Corporation and utility taxes

Kentucky Revised Statutes
Chapter 136 - Corporation and utility taxes